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The influences of employees and customers/suppliers on income smoothing

Research Project

Project/Area Number 17K13822
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionKobe University

Principal Investigator

Fujiyama Keishi  神戸大学, 経済経営研究所, 講師 (00756463)

Project Period (FY) 2017-04-01 – 2020-03-31
Project Status Completed (Fiscal Year 2019)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2019: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywords利益平準化 / 従業員 / 顧客 / サプライヤー / 労働法制 / 財務会計 / 会計学
Outline of Final Research Achievements

This project consisted of three studies. The first study investigated the nature of accounting earnings reported by Japanese listed firms during a period from 1970s to 2010s. Specifically, it focuses on the extent to which accounting earnings are smoothed, and find that the degree of income smoothing decreased after the collapse of the bubble economy in 1991 through 2000s. The second and third studies investigated the degree of income smoothing focusing on employees and customers/suppliers. The second study suggests that firms in countries with stringent labor protection legislation engage in higher income smoothing. The third one finds that if a firm is a major customer of another firm, it engages in higher income smoothing.

Academic Significance and Societal Importance of the Research Achievements

これまで会計研究では株主や債権者といった投資家が分析の中心であった。本研究課題はこれまであまり取り上げられてこなかった従業員や顧客・供給者について分析を行っている。分析の結果からは、日本企業にとって重要な利益の性質である利益平準化に投資家以外の利害関係者である従業員や顧客・供給者も影響を与えていることが示唆される。また、日本の社会のあり方が変化するにつれて企業が報告する利益の性質が変化していることをあきらかにしている。

Report

(4 results)
  • 2019 Annual Research Report   Final Research Report ( PDF )
  • 2018 Research-status Report
  • 2017 Research-status Report
  • Research Products

    (6 results)

All 2019 2018 Other

All Int'l Joint Research (3 results) Journal Article (1 results) (of which Open Access: 1 results) Presentation (2 results) (of which Int'l Joint Research: 1 results)

  • [Int'l Joint Research] University of Sydney(オーストラリア)

    • Related Report
      2019 Annual Research Report
  • [Int'l Joint Research] University of Sydney(オーストラリア)

    • Related Report
      2018 Research-status Report
  • [Int'l Joint Research] シドニー大学(オーストラリア)

    • Related Report
      2017 Research-status Report
  • [Journal Article] 日本企業による利益平準化2018

    • Author(s)
      藤山敬史、古賀裕也
    • Journal Title

      国民経済雑誌

      Volume: 217 (3) Pages: 57-81

    • NAID

      120006599250

    • Related Report
      2017 Research-status Report
    • Open Access
  • [Presentation] Transitioning from a bank towards an equity financing system in Japan: The impact of income smoothing practice over 40 years2019

    • Author(s)
      Keishi Fujiyama
    • Organizer
      42nd Annual Congress of the European Accounting Association
    • Related Report
      2019 Annual Research Report
    • Int'l Joint Research
  • [Presentation] The Impact of Shifting from a Bank Towards an Equity Financing System on Accounting Practice:The Case of Income Smoothing in Japan over 40 Years2018

    • Author(s)
      藤山敬史
    • Organizer
      日本会計研究学会
    • Related Report
      2018 Research-status Report

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Published: 2017-04-28   Modified: 2021-02-19  

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