2014 Fiscal Year Final Research Report
A study of inter-organizational behaviors based on major customers
| Project/Area Number |
24530570
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | 顧客関係性 / 組織間関係 / 企業ライフサイクル / コスト硬直性 / 経営資源 |
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| Outline of Final Research Achievements |
This study aims to examine the relationship between some organizational behaviors and corporate life cycle, and in particular, whether the degree of cost stickiness is greater in the growth stage than in the mature and decline stages. I examine a sample of Japanese firms from 1998 to 2010 and classify them into three corporate life cycle stages-growth, mature, and decline-based on a firm’s sales growth, net investment, and retained earnings to total equity.I find that growth firms report lower cost of goods sold per sale and total cost per sale and higher ROA and ROE than do firms in a stage of decline. However, SG&A is quite similar between firms in growth or in decline across all industries.
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| Free Research Field |
会計学
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