Managerial Behavior in Japanese Corporations-Evidence from Quarterly Business Reports-
| Project/Area Number |
21530490
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | University of Marketing and Distribution Sciences |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2011: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 財務会計 / 企業間信用 / ファクタリング / 信用枠 / 売上債権の投融資機能 / キャッシュ・コンバージョン・サイクル / ブランド / 内部留保 / 信用力 / 売上債権 / 貸倒引当金 / 売上債権の買い取り / ノン・リコース / 信用評価 / 得意先属性 / 投融資機能 / 割引率 / 選好 / フレミング効果 / 学習効果 / 感情 / 信念 |
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| Research Abstract |
The research project launched from 2009 to 2011 was completed more successfully than I had expected. Some implications including future topics to be considered could be outlined as follows.(1) Accounting receivables financing and its functions were more emphasized than accounting researchers in Japan had done.(2) Concentrating on accounting procedures to calculate the accounting figures, calling cash conversion cycle, some properties of the cycle were normatively examined. The implications of the research were shared at the 69th annual meeting of the Japan Accounting Association.(3) Determinants of the cycle with quarterly business reports, being unaudited and unauthorized, were empirically explored. The research results were discussed at the 70th annual meeting of the Association.
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Report
(4 results)
Research Products
(11 results)
