兼松セミナー （現代会計学研究会共催）
Kanematsu Seminar (Jointly supported by Study Group on Contemporary Accounting)
| 日時： （Date&Time) |
2008年10月23日（木）午後2時から （Thursday, October 23, 2008, 2:00pm〜） |
| ＜2:00pm〜4:00pm＞ | |
| 報告者： （Speaker） |
徳賀 芳弘 （TOKUGA Yoshihiro） |
| 所属： （Affiliation） |
京都大学経営管理大学院 （Graduate School of Management, Kyoto University） |
| 論題： （Topic） |
The Relationship between R&D Spending and the Earnings Management of Japanese Electronics Companies -A case of earnings management through real management activity- |
| 概要： (Abstract) |
Japanese companies have been prohibited from using accrual manipulation for R&D since 1999; however, many Japanese companies had not used accrual manipulation even before 1999. Many companies (more than 90%) had expensed all of R&D spending when it occurred because of tax benefits, despite the fact that they could have used accrual manipulation of R&D spending based on the existing accounting rules. Therefore, Japanese firms would seem to have, in general, used real manipulation to (A) increase or decrease R&D spending, and/or (B) to change the content of R&D to gain target results within the short-term. Using the financial data from 1980 to 2006 of Japanese electronics companies, this paper shows two kinds of evidence that managers adjusted the amount of R&D spending for all periods according to their expected income and that since 2000 they have tried to shorten the term in which the benefit of their R&D spending was realized to improve short-term performance. To determine the amount and/or the content of R&D spending for the purpose of gaining a short-term benefit can result in the loss of opportunities to gain greater long-term benefits. |
| ＜4:00pm〜6:00pm＞ | |
| 報告者： （Speaker） |
松本 敏史 （MATSUMOTO Toshifumi） |
| 所属： （Affiliation） |
同志社大学商学部 （Faculty of Commerce, University of Doshisha） |
| 論題： （Topic） |
物作りのための投資意思決定と減損会計 −事前・事後計算の整合性− |
| 会場： (Place) |
神戸大学経済経営研究所 会議室 （研究所新館2階） Meeting Room at RIEB (New Building 2nd floor) |
| 対象： （Intended Audience) |
教員、院生および同等の知識をお持ちの方 Faculty, Graduate Students and People with Equivalent Knowledge |
| 使用言語 （Language) |
日本語 Japanese |
| 備考： (Note) |
論文のコピーは研究助成室にご用意いたします。 |