| Project/Area Number |
18K01915
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Nagoya City University |
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Principal Investigator |
Okuda Shin'ya 名古屋市立大学, 大学院経済学研究科, 教授 (40351431)
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| Project Period (FY) |
2018-04-01 – 2022-03-31
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| Project Status |
Discontinued (Fiscal Year 2021)
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| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2021: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2020: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2019: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2018: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | リスク / 税負担削減行動 / 実証研究 / モデル研究 / 資産価格 / 伏在税 / 資本市場 |
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| Outline of Final Research Achievements |
Originally planned to last four years, the project was fortunately completed in three years because a new proposal was adopted in the last year of the project. However, because the third year was directly hit by the coronal disaster, I lost the opportunity to publish the research that I had originally planned. As a result, I published only one peer-reviewed research, which was not a good result. However, since I published some research in the first year of the new assignment, the three years were fruitful for future research.
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| Academic Significance and Societal Importance of the Research Achievements |
公表できた研究成果である"WHY DOES HEADQUARTERS VOLUNTARILY TRANSFER ITS BARGAINING POWER TO BUSINESS UNITS?"は事業部門と本社がどのようなリスク負担を行うのか、それによって企業の一部門にとどまるのか、それとも独立するのかについてモデルで表したものである。これによって、企業ベンチャーなどでどのようなリスク負担を行うべきかの理論的根拠を示せたのではないかと考えている。
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