Linking management accounting with financial and business economics
| Project/Area Number |
26590049
|
|---|
| Research Category |
Grant-in-Aid for Challenging Exploratory Research
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Money/ Finance
|
|---|
| Research Institution | Kobe 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)
Research Products
(5 results)
