| 研究課題/領域番号 |
21H00754
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| 研究種目 |
基盤研究(B)
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| 配分区分 | 補助金 |
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| 応募区分 | 一般 |
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| 審査区分 |
小区分07080:経営学関連
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| 研究機関 | 関西学院大学 |
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研究代表者 |
児島 幸治 関西学院大学, 国際学部, 教授 (80388727)
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| 研究分担者 |
忽那 憲治 神戸大学, 経営学研究科, 教授 (00275273)
菅原 智 関西学院大学, 商学部, 教授 (40331839)
ADHIKARY B.K. 兵庫県立大学, 国際商経学部, 教授 (40512976)
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| 研究期間 (年度) |
2021-04-01 – 2024-03-31
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| 研究課題ステータス |
交付 (2023年度)
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| 配分額 *注記 |
7,020千円 (直接経費: 5,400千円、間接経費: 1,620千円)
2023年度: 1,170千円 (直接経費: 900千円、間接経費: 270千円)
2022年度: 2,860千円 (直接経費: 2,200千円、間接経費: 660千円)
2021年度: 2,990千円 (直接経費: 2,300千円、間接経費: 690千円)
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| キーワード | Family firms / Earnings management / family firms / Japan / entreprenurship / Corporate governance / Family business |
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| 研究開始時の研究の概要 |
Family firms constitute nearly 70% of the listed firms in Japan. Some researchers also outlined troubles for family firms in Japan. However, in our recent study, we find that family firms in Japan have superior accounting performance compared to non-family firms. This has created interest for us to dig further into the performance of different types of family firms using the earnings management tool.
Specifically, we plan to address the following questions such as "Does the performance of family firms vary by its type?" "Do family firms manage earnings?" and "Do governance factors matter?"
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| 研究実績の概要 |
The primary purpose of the research was to compare the performance of family firms in Japan. The secondary objective was to understand the family firm’s management and financial strategies, which presumably contributed to the long-term success of family firms. In doing so, in the meantime, we have updated our database and published two academic paper and one book, and drafted one book, and submitted one academic journal using the database.
We compiled a case study of family firms in Japan and published it as two separate papers. Also, we reviewed family business articles in accounting literature and published a book on the entrepreneurship. In addition, we attended a international conference and drafted a book on the “Secrets of Success of Family Firms in Japan: Cases and Lessons.” Finally, we have recently submitted an academic paper titled “Do family firms outperform nonfamily firms in Japan? Further evidence using foreign ownership as a moderator” in Research in International Business and Finance. This paper is in the review stage. To sum up, we have published some papers in, compiled a case study of family firms in Japan, published a book, updated our database for future publications, and drafted another book on family firms in Japan using this research subsidy.
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| 現在までの達成度 (区分) |
現在までの達成度 (区分)
2: おおむね順調に進展している
理由
As previously written in the summary of research achievement, we published some academic papers. We compiled a case study of family firms in Japan and published it as two separate papers. Also, we reviewed family business articles in accounting literature and published a book on the relationship between family business and academics. Finally, we have recently submitted an academic paper titled “Do family firms outperform nonfamily firms in Japan? Further evidence using foreign ownership as a moderator” in Research in International Business and Finance. This paper is in the review stage. To sum up, we have published some papers in, compiled a case study of family firms in Japan, published a book, updated our database for future publications, and drafted another book on family firms in Japan using this research subsidy.
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| 今後の研究の推進方策 |
We plan to present our research results at international conferences. We also plan to publish two academic papers in internationally reputed journals. Also, we plan to publish the book “Secrets of Success of family firms in Japan: Cases and Lessons.” In addition, we plan to conduct some interviews with the family firms in Japan to enrich the case study of family firms in Japan and abroad.
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