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A research on the effects of business environment on persistence of accounting numbers

Research Project

Project/Area Number 26380639
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionHannan University

Principal Investigator

CHUJO YOSHIMI  阪南大学, 経営情報学部, 教授 (00387383)

Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2016: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Keywords事業環境 / マクロ経済 / 企業の社会的責任 / 会計不正 / 実物投資 / 利益訂正 / 環境関連投資 / 環境会計情報 / 四半期財務情報 / 財務諸表分析 / デュポン分析 / 実質GDP成長率
Outline of Final Research Achievements

First, I examine the relationship between the aggregated financial information and macro economic environment. The results exemplify that both the return on net operating assets (RNOA) and its DuPont drivers of the largest listed companies are positively correlated with 1 year ahead GDP growth. Second, I investigate the association of the business environment surrounding the companies substantially involved in the environmental investments with accounting information of these companies. The results reveal that the environmental costs expenditure is positively correlated with ROE, but negatively correlated with discretionary accruals. Third, in the case of fraudulent accounting, I show that the information necessary for evaluating particular company differs according to the business environment of the company. After controlling the effects of productivity, it is confirmed that fraudulently increased net income leads to the excess investment such as over employment.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (4 results)

All 2017 2016 2015

All Journal Article (2 results) (of which Acknowledgement Compliant: 2 results,  Open Access: 1 results) Presentation (1 results) Book (1 results)

  • [Journal Article] 会計不正と経営分析―企業行動の観点から―2017

    • Author(s)
      中條 良美
    • Journal Title

      年報 経営分析研究

      Volume: 33 Pages: 3-11

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 企業による環境関連投資と財務情報2016

    • Author(s)
      中條良美
    • Journal Title

      『阪南論集』

      Volume: 51 Pages: 253-262

    • Related Report
      2015 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Presentation] 会計不正と経営分析~企業行動の観点から2016

    • Author(s)
      中條 良美
    • Organizer
      日本経営分析学会
    • Place of Presentation
      中部大学
    • Year and Date
      2016-05-21
    • Related Report
      2016 Annual Research Report
  • [Book] ビジネス経済応用2015

    • Author(s)
      伊藤光晴・赤岡功・大石芳裕・平野実・田口尚志・中條良美・小川亮・平島廉久・貴島良介
    • Total Pages
      192
    • Publisher
      実教出版
    • Related Report
      2014 Research-status Report

URL: 

Published: 2014-04-04   Modified: 2018-03-22  

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