2010 Fiscal Year Final Research Report
Empirical research on a relation between real and accounting earnings management
| Project/Area Number |
21830144
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
MATSUURA Souichi Ritsumeikan University, 経営学部, 准教授 (50554317)
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| Project Period (FY) |
2009 – 2010
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| Keywords | 実体的利益マネジメント / 会計的利益マネジメント / 法規制 / コーポレートガバナンス |
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| Research Abstract |
This research empirically examines a relation between real and accounting earnings management. Especially, this research analyzes effects of laws and regulations, and influences of corporate governance on earnings management. Based on contract theory, I research how does Financial Instruments and Exchange Act affect both earnings management. In the result, I show a result that Japanese managers use both earnings management to achieve their target earnings motivated compensation contract and debt contract.
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