Classification Shifting in Japanese Income Statement

2017 Fiscal Year Final Research Report

• Project/Area Number: 26780248
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Yokohama National University
• Principal Investigator: KIMURA Akihisa 横浜国立大学, 大学院国際社会科学研究院, 准教授 (80585753)
• Project Period (FY): 2014-04-01 – 2018-03-31
• Keywords: 損益の区分シフト / 損益の表示区分操作 / 利益マネジメント / 価値関連性 / 利益の質 / 財務会計

Outline of Final Research Achievements

The themes of this research are to test whether the managers manage ordinary income by classification shifting, and whether the investors are misled by classification shifting executed by the managers. The results of this research using Japanese income statement and stock price data imply that the managers actually execute various types of classification shifting, and that the investors are not misled by these types of classification shifting executed by the managers.

Free Research Field

会計学