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Empirical Study for Analysis and Evaluation of Management Forecasts in Japan

Research Project

Project/Area Number 25380613
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionAoyama Gakuin University

Principal Investigator

OGURA Noboru  青山学院大学, 会計プロフェッション研究科, 教授 (10145352)

Co-Investigator(Kenkyū-buntansha) FENG Ling  東京理科大学, 理工学部, 准教授 (40339114)
HISAMOCHI Eiji  青山学院大学, 大学院会計プロフェッション研究科, 准教授 (00308173)
Project Period (FY) 2013-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2013: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Keywords会計学 / 情報開示 / 資本市場 / 予想情報精度 / 業績予想誤差 / 会計制度 / 情報有用性 / 任意情報開示 / 業績予想情報 / 予想誤差
Outline of Final Research Achievements

We conducted a comprehensive empirical study for describing and evaluating management forecasts (MF) which Japanese listed companies periodically disclose to investors. This study consists of three research programs as (a) evaluation of management forecasts in the Japanese capital market, (b) impacts from accounting change, (c) robustness of information. As results of those research programs, we observed the changes had occurred in MF after accounting evolutions in Japan, and verified MF still remains some usefulness for the investors in the Japanese capital market.

Report

(4 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • Research Products

    (12 results)

All 2016 2015 2014 2013

All Journal Article (5 results) (of which Acknowledgement Compliant: 3 results,  Peer Reviewed: 1 results) Presentation (7 results) (of which Int'l Joint Research: 2 results)

  • [Journal Article] 業績予想開示をとりまくマクロ要因についての考察2016

    • Author(s)
      小倉昇
    • Journal Title

      会計プロフェッション

      Volume: 11 Pages: 35-48

    • NAID

      120005759370

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 決算短信における経営者業績予想情報の財務会計論上の位置づけ2016

    • Author(s)
      久持英司
    • Journal Title

      会計プロフェッション

      Volume: 11 Pages: 117-126

    • NAID

      120005759376

    • Related Report
      2015 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 業績予想と企業予算2015

    • Author(s)
      小倉昇
    • Journal Title

      青山アカウンティング・レビュー

      Volume: 5 Pages: 108-109

    • Related Report
      2015 Annual Research Report
  • [Journal Article] An Examination of the Bankruptcy Prediction Model, in Consideration of Profit Manipulation2015

    • Author(s)
      Naoya Ishii, Ling Feng
    • Journal Title

      Asian Journal of Management Science and Applications

      Volume: 2(1) Pages: 48-60

    • Related Report
      2015 Annual Research Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] 自己資本コスト推定のためのCAPMの課題と経験的検証2014

    • Author(s)
      小倉昇
    • Journal Title

      会計プロフェッション

      Volume: 9 Pages: 35-50

    • Related Report
      2013 Research-status Report
  • [Presentation] Impact to Management Forecast from Changes on Accounting2015

    • Author(s)
      Noboru Ogura and Noriaki Kawasaki
    • Organizer
      2015 Asian Conference of Management Science & Applications
    • Place of Presentation
      Dalian(China)
    • Year and Date
      2015-09-12
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] The Impact of Corporate Governance on the Management Forecasts Accuracy of Companies in Bankruptcy in Japan:2015

    • Author(s)
      Takuma Enomoto, Ling Feng,, and Masahiro Irie
    • Organizer
      2015 Asian Conference of Management Science & Applications
    • Place of Presentation
      Dalian(China)
    • Year and Date
      2015-09-12
    • Related Report
      2015 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 経営者予想の現状と課題2015

    • Author(s)
      榎本拓馬,馮 玲
    • Organizer
      日本経営工学会2015年春季大会
    • Place of Presentation
      首都大学東京南大沢キャンパス(東京都八王子市)
    • Year and Date
      2015-05-16
    • Related Report
      2015 Annual Research Report
  • [Presentation] 資本コストの基準化への提言-市場モデルのあいまいさの課題-2015

    • Author(s)
      小倉 昇
    • Organizer
      資金会計フォーラム
    • Place of Presentation
      青山学院大学
    • Year and Date
      2015-02-28
    • Related Report
      2014 Research-status Report
  • [Presentation] Accuracy and Usefulness of Management forecasts on Corporate Performance in Japan2013

    • Author(s)
      OGURA, N. and N. KAWASAKI
    • Organizer
      2013 Asian Conference of Management Science & Applications
    • Place of Presentation
      Kunming, China
    • Related Report
      2013 Research-status Report
  • [Presentation] 利益調整行動を考慮した倒産予測モデルの検討2013

    • Author(s)
      石井直也、馮玲
    • Organizer
      日本管理会計学会2013年度全国大会
    • Place of Presentation
      立命館大学琵琶湖キャンパス
    • Related Report
      2013 Research-status Report
  • [Presentation] An Examination of the Bankruptcy Prediction Model, in Consideration of Profit Manipulation2013

    • Author(s)
      Naoya Ishii and Ling Feng
    • Organizer
      2013 Asian Conference of Management Science & Applications
    • Place of Presentation
      Kunming, China
    • Related Report
      2013 Research-status Report

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Published: 2014-07-25   Modified: 2019-07-29  

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