2011 Fiscal Year Final Research Report
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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| 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 |
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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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