2014 Fiscal Year Final Research Report
Efficacy and Problems of Option Value Evaluation : A Research on Accuracy enhancement of Investment Decision-making
Project/Area Number |
25885108
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Research Category |
Grant-in-Aid for Research Activity Start-up
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Allocation Type | Single-year Grants |
Research Field |
Accounting
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Research Institution | Kansai Gaidai University |
Principal Investigator |
KITAO NOBUO 関西外国語大学, 国際言語学部, 准教授 (00708969)
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Project Period (FY) |
2013-08-30 – 2015-03-31
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Keywords | 管理会計 / リアルオプション / 資本予算 / 投資意思決定 |
Outline of Final Research Achievements |
Recently, many companies recorded the huge impairment losses by failure of investment decision-making, which is one of the causes of today’s stagnating Japanese economy. In order to contribute to accuracy enhancement of investment decision-making, this study analyzed the data acquired by having interviews with businessmen and questionnaire survey. This study sorted out the problems when the managers make post-investment decisions such as “termination” “contraction” “deferment” “diversion” “expansion” according to the situation flexibly and showed the framework of post-investment evaluation to make more appropriate decision.
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Free Research Field |
管理会計
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