2011 Fiscal Year Final Research Report
Experimental and theoretical study on capital budgeting and investment decisions
| Project/Area Number |
20730298
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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 | Hokkaido University |
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Principal Investigator |
SHINODA Tomonari 北海道大学, 大学院・経済学研究科, 准教授 (50378428)
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| Project Period (FY) |
2008 – 2011
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| Keywords | 会計学 / 管理会計 / 投資決定 / 資本予算 |
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| Research Abstract |
The purpose of this research is to clarify the similarities and differences between theoretical and practical approaches related to investment decision making in Japanese companies. To this end, experimental and theoretical studies involving questionnaires or interview surveys to Japanese companies were conducted. Thus, this research has clearly illustrated the capital budgeting practices in Japan and shown how Japanese companies use various economic valuation methods, for example, the theoretically superior NPV method or the inferior payback period method, for different projects depending on their types.
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[Remarks] 篠田朝也「サロン・ド・クリティーク:投資経済性計算の実務と研究動向(2)」『企業会計』第62巻第6号,92-93頁,2010年06月。
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[Remarks] 篠田朝也「サロン・ド・クリティーク:投資経済性計算の実務と研究動向(1)」『企業会計』第62巻第5号,92-93頁,2010年05月。
