The effect of new consolidated reporting system on managerial Behaviors

新合并报告制度对管理行为的影响

• 批准号: 20730310
• 负责人: SHUTO Akinobu
• 金额: $ 2.16万
• 依托单位: Kobe University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2008
• 资助国家: 日本
• 起止时间: 2008 至 2009
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-20730310/
• 关键词: 利益調整; 連結財務諸表; 会計制度; 経済的影響; 会計学; ダーティー・サープラス

This research examines the effect of new consolidated reporting system on managerial behaviors. In particular, it examines whether consolidated earnings are managed to a greater extent than parent-only earnings or vice versa in an attempt to exceed the threshold in Japanese firms. The analysis reveals that earnings management to avoid earnings decreases is more pronounced in parent-only earnings for the period 1980-1999. Further, it reveals that the management of parent-only earnings has been less pervasive following the introduction of the new consolidated reporting system in March 2000. In addition, this paper provides evidence suggesting that earnings management in consolidated earnings increased after March 2000. These results indicate the possibility that the new consolidated reporting system and principles reduce the incentive to manage parent-only earnings and increase that to manage consolidated earnings.

本研究探讨了新的综合报告系统对管理行为的影响。特别是，它检查了合并收益的管理是否比纯母公司收益更大，反之亦然，以试图超过日本公司的门槛。分析显示，1980-1999 年期间，为避免盈利下降而进行的盈余管理在纯母公司盈利中更为明显。此外，它还表明，自 2000 年 3 月引入新的合并报告制度以来，纯母公司盈余管理已不再那么普遍。此外，本文提供的证据表明，2000 年 3 月后合并盈余中的盈余管理有所增加。这些结果表明，新的合并报告制度和原则可能会减少管理纯母公司盈余的动力，而增加管理合并盈余的动力。

项目成果

Managerial Ownership and Cost of Debt: Empirical Evidence from Japan

管理层所有权和债务成本：来自日本的经验证据

• 发表时间: 2009
• 作者: 坂下玄哲;木村純子;Akinobu Shuto;Norio Kitagawa
• 通讯作者: Norio Kitagawa

Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent-Only Earnings

• DOI: 10.1111/j.1467-646x.2009.01031.x
• 发表时间: 2008-07
• 期刊: Wiley-Blackwell: Journal of International Financial Management & Accounting
• 作者: Akinobu Shuto

日本企業の利益調整-理論と実証

日本企业的利润调整——理论与证据

• 发表时间: 2010
• 作者: 坂下玄哲;木村純子;Norio Kitagawa;首藤昭信;首藤昭信
• 通讯作者: 首藤昭信

The relative and incremental explanatory powers of dirty surplus items for debt interest rate

肮脏盈余项目对债务利率的相对和增量解释力

• 发表时间: 2009
• 期刊: Journal of International Accounting Auditing and Taxation 18
• 作者: Shuto A.;S. Otomasa;K.Suda
• 通讯作者: K.Suda

Managerial Ownership and Cost of Debt : Empirical Evidence from Japan

管理层所有权和债务成本：来自日本的经验证据

• 发表时间: 2009
• 作者: 坂下玄哲;木村純子;Norio Kitagawa
• 通讯作者: Norio Kitagawa