| Project/Area Number |
21730360
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Yamagata University |
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Principal Investigator |
OGATA Isamu Yamagata University, 人文学部, 准教授 (40435300)
|
|---|
| Project Period (FY) |
2009 – 2010
|
| Project Status |
Completed (Fiscal Year 2010)
|
| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
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| Keywords | 研究開発費 / 利益調整 / R&D / 無形資産 / 広告宣伝費 |
|---|
| Research Abstract |
In this study, we looked for evidence to determine whether or not intangible assets should be capitalized. The results are as follows : (1)The R&D cost by only firm which has a lot of intangible assets is effective, for a duration of 4 years. Contrastively, we could not find any cost effectiveness for advertisements. (2) Only when the proportion of a R&D budget is over 5% of sales, managers who are faced with the pressure to attain the earnings benchmark are likely to cut the R&D expenditure.
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