Relationship between non-recurring expense items and level of earning per stock under income smoothing context
| Project/Area Number |
24530591
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | University of Marketing and Distribution Sciences |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2015: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 事業構造改革(改善)損失 / 企業の存続可能性 / 経営事象 / 現状維持選好 / ポートフォリオ管理 / 事業構造改革(改善)損失引当金 / 合理的な見積もり / 事業構造改革(改善)引当金 / 計上基準の記載事項 / 経営者の財務会計行動 / キャッシュ・コンバージョン・サイクル / 発生主義項目 / 経営者の自由裁量 / 事業構造改革費用 |
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| Outline of Final Research Achievements |
The aim of this research is to examine the relationship between non-recurring expense items and level of earning per stock under income smoothing context. While considering some unexpected factors in pursuing the aim, insightful implications and future research topics could be found out. A focus on an accounting for restructuring charges, with quarterly financial statements prepared under generally accepted accounting principles in Japan, would be helpful in explaining a managerial behavior for accounting policy changes.
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Report
(5 results)
Research Products
(3 results)
