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- Fukushima Masanobu
- Keihan Asset Management Co., Ltd.
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- Hamamura Jumpei
- Faculty of Business Administration, Momoyama Gakuin University
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- Inoue Kento
- Faculty of Business Administration, Kindai University
Bibliographic Information
- Other Title
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- 財務データのサンプリングにおける時点設定の問題
- ザイム データ ノ サンプリング ニ オケル ジテン セッテイ ノ モンダイ
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Abstract
<p>The financial data disclosed by companies are useful research resource. For example, cross-sectional financial data can be used to measure the performance of management accounting systems. However, cross-sectionally sampled financial data may include different accounting periods because firms adopt different months as their fiscal year-end. This study examines how variation among accounting periods affects the homogeneity of the sampled financial data. One way to eliminate this problem is to use only the financial data of companies that employ the same accounting period. Therefore, we also examine the sampling bias that can occur due to this extraction method. The results suggest that financial data samples including both companies whose accounting periods ended in March of the current year and those whose periods ended in December of the previous year can be more homogeneous, and that samples that include only financial data of companies whose fiscal year-end month is March can be biased in terms of industry diversification and company size.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 28 (1), 117-129, 2020-03-31
The Japanese Association of Management Accounting
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Details 詳細情報について
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- CRID
- 1390566775127620992
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- NII Article ID
- 130007832267
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 030327169
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed