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An Empirical Research in Accounting Policy after the Japanese Bubble Economy

日本泡沫经济后会计政策的实证研究

基本信息

批准号：
08453021
负责人：
HOSHINO Yuta
金额：
$ 2.69万
依托单位：
Hirosaki University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
1996
资助国家：
日本
起止时间：
1996 至 1998
项目状态：
已结题

项目摘要

This paper aims to examine reasons and incentives for Japanese firms' choice in accounting methods and the process of it, and to propose the economic and accounting implication behind their accounting choice. To construct the research hypothesis, the Japanese and the U.S.papers related to accounting policies were explored and some problems in the existing hypotheses were found before the 1998 year. In the last year, namely 1998, accounting methods for securities held in the firm and allowances for retirement payment are hand-selected from the financial statements as for the stock crush year of 1990 and the four later year of 1994, and the accounting discretionary behavior of Japanese firms are descriptively analyzed. Although the final empirical test is ongoing, corporate manager are expected to manage the accounting accrual, that are the difference between cash flows and reported income numbers, and manipulate the reported income.The result of the empirical tests support the earnings management hypothesis suggesting that corporate managers make income-decreasing accruals. In addition to providing evidence that corporate managers manage earnings, the results of this study may prove useful to accounting researchers.

本文旨在考察日本企业选择会计方法的原因和诱因以及选择会计方法的过程，并提出其会计选择背后的经济和会计含义。在构建研究假设的过程中，考察了日本和美国有关会计政策的文献，发现现有假设在1998年前存在一些问题。在过去的一年，即1998年，从1990年股灾年和1994年后四年的财务报表中手工选择了公司所持证券的会计方法和退休津贴，并描述性地分析了日本公司的会计相机抉择行为。虽然最后的实证检验仍在进行中，但企业管理者被期望管理会计应计项目，即现金流量与报告的收入数字之间的差额，并操纵报告的收入。实证检验的结果支持了盈余管理假说，即企业管理者存在收入递减性应计项目。除了提供公司经理管理收益的证据外，这项研究的结果可能会被证明对会计研究者有用。