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Linking management accounting with financial and business economics

Research Project

Project/Area Number 26590049
Research Category

Grant-in-Aid for Challenging Exploratory Research

Allocation TypeMulti-year Fund
Research Field Money/ Finance
Research InstitutionKobe University

Principal Investigator

Matsui Kenji  神戸大学, 経営学研究科, 教授 (20345474)

Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Keywords管理会計 / 振替価格 / ディスクロージャー / 企業経済学 / ファイナンス
Outline of Final Research Achievements

In this research project, I construct analytical models related to management accounting issues on the basis of the business and financial economic theory, achieving the following outcomes. First, I construct a transfer pricing model in which a divisionalized firm in competitive environments chooses not only the level of its transfer price but also the timing of setting the price. The model indicates that the firm obtains maximal profit by appropriately controlling the transfer price irrespective of the timing of setting the price. Second, I construct a disclosure model, showing that the partial disclosure strategy is optimal for an incumbent firm that faces the threat of entry by another firm. These results have been published in an international academic journal and presented at international academic conferences.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (5 results)

All 2016 2015

All Journal Article (2 results) (of which Peer Reviewed: 1 results,  Acknowledgement Compliant: 2 results) Presentation (3 results) (of which Int'l Joint Research: 3 results)

  • [Journal Article] Disclosure policy in a mixed market2016

    • Author(s)
      Kenji Matsui
    • Journal Title

      European Accounting Review

      Volume: 25 Issue: 1 Pages: 81-107

    • DOI

      10.1080/09638180.2014.977801

    • NAID

      120006491581

    • Related Report
      2015 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] 投資不確実性下における原価基準振替価格の選択について2015

    • Author(s)
      松井建二
    • Journal Title

      国民経済雑誌

      Volume: 212 Pages: 39-52

    • NAID

      110009987095

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] Equilibrium partial disclosure in a strategic entry model2016

    • Author(s)
      Kenji Matsui
    • Organizer
      12th EIASM Workshop on Accounting and Economics
    • Place of Presentation
      Tilburg, Netherlands
    • Year and Date
      2016-06-23
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Equilibrium partial disclosure in a strategic entry model2016

    • Author(s)
      Kenji Matsui
    • Organizer
      39th Annual Congress, European Accounting Association
    • Place of Presentation
      Maastricht, Netherlands
    • Year and Date
      2016-05-11
    • Related Report
      2016 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Equilibrium partial disclosure in a strategic entry model2015

    • Author(s)
      Kenji Matsui
    • Organizer
      2015 Canadian Academic Accounting Association Annual Conference
    • Place of Presentation
      Toronto, Canada
    • Year and Date
      2015-05-28
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research

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Published: 2014-04-04   Modified: 2018-03-22  

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