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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
https://doi.org/10.18999/ecos.63.3.3999582829-94a3-42c5-9e44-7b21fc2d960f
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
gu.pdf (978.9 kB)
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| 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 | |||||
| 言語 | ja | |||||
| 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 | |||||
| 言語 | en | |||||
| 著者 |
顧, 俊堅
× 顧, 俊堅× GU, Junjian |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 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 | ||||||
| 内容記述タイプ | Abstract | |||||
| 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. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| ID登録 | ||||||
| ID登録 | 10.18999/ecos.63.3.39 | |||||
| ID登録タイプ | JaLC | |||||
| 関連情報 | ||||||
| 関連タイプ | isVersionOf | |||||
| 識別子タイプ | URI | |||||
| 関連識別子 | https://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol63 | |||||
| ISSN（print） | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| 書誌情報 |
ja : 経済科学 巻 63, 号 3, p. 39-48, 発行日 2016-02-29 |
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| 著者版フラグ | ||||||
| 値 | publisher | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/24083 | |||||
| 識別子タイプ | HDL | |||||
