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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 63(3)

経営者の利益調整の動機と会計基準の変更 : 中国市場による検証

https://doi.org/10.18999/ecos.63.3.39
99582829-94a3-42c5-9e44-7b21fc2d960f
名前 / ファイル ライセンス アクション
gu.pdf gu.pdf (978.9 kB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2016-05-02
タイトル
タイトル 経営者の利益調整の動機と会計基準の変更 : 中国市場による検証
その他のタイトル
その他のタイトル Managers' Incentive of Earnings Management and the Changes in Accounting Standards: Evidence from Chinese Listed Companies
著者 顧, 俊堅

× 顧, 俊堅

WEKO 65329

顧, 俊堅

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GU, Junjian

× GU, Junjian

WEKO 65330

GU, Junjian

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キーワード
主題Scheme Other
主題 Earnings management
キーワード
主題Scheme Other
主題 Accounting standards
キーワード
主題Scheme Other
主題 Incentive
キーワード
主題Scheme Other
主題 Discretional accrual
抄録
内容記述 The goal of this paper is to determine what incentives managers of Chinese listed companies have when practicing earnings management to achieve several different profit benchmarks, including loss avoidance, profit increasing and forecast achievement. Also this paper investigate the possible changes that may have occurred after 2007, the year new accounting standards began to be used, in the incentive of reaching profit benchmarks by using earnings management. In this paper, we made several hypotheses on the incentives the managers practicing earnings management and logit test was carried out to verify the various hypotheses. Based on the results we found that when Chinese managers achieved different profit targets, their incentives of earnings management were also different. In addition, new accounting standards can restrict managers to enhance the incentives of earning management.
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.63.3.39
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 63, 号 3, p. 39-48, 発行日 2016-02-29
著者版フラグ
値 publisher
URI
識別子 http://www.soec.nagoya-u.ac.jp/htm/eco_sci/ej/ej63.html
識別子タイプ URI
URI
識別子 http://hdl.handle.net/2237/24083
識別子タイプ HDL
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