Relationship between non-recurring expense items and level of earning per stock under income smoothing context

2015 Fiscal Year Final Research Report

• Project/Area Number: 24530591
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: University of Marketing and Distribution Sciences
• Principal Investigator: KURUSU Masatoshi 流通科学大学, 商学部, 准教授 (80268573)
• Project Period (FY): 2012-04-01 – 2016-03-31
• 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

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.

Free Research Field

会計学