2017.10.25 Wednesday

本学大学院生がInternational Association for Information and Management SciencesにおいてBest Paper Awardを受賞

本学大学院生がInternational Association for Information and Management SciencesにおいてBest Paper Awardを受賞しました。

受賞者 理工学研究科 経営工学専攻 修士課程2年 秋葉 良樹
指導教員 理工学部 経営工学科 教授 馮 玲
受賞題目 Earnings Management Toward the Profit Benchmark
受賞内容 Accounting information published by a firm's manager is an important decision-making tool used to conduct investment and debt contracts. Consequently, such information affects subsequent funding and executive compensation. Thus, managers have an incentive to manipulate the profit, and as a legitimate means, they perform earnings management. Managers also manipulate the profit toward the profit benchmark, which usually includes earnings forecasts and previous period profit. There are two ways in which managers engage in earnings management. One is by manipulating accruals with no direct cash flow consequences. The other is real activities manipulation, which affects cash flow, such as sales manipulation, reduction of discretionary expenditures, and overproduction. Managers perform earnings management in consideration of each cost. Therefore, in this paper, I examine manager's earnings management toward the profit benchmark from the both sides of accruals manipulation and real activities manipulation.
受賞日 2017年8月6日

馮研究室
大学公式ページ:http://www.tus.ac.jp/fac_grad/p/index.php?377c
研究室のページ:http://www.rs.tus.ac.jp/fengken/index.html

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