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経営者業績予想におけるコスト予想のビヘイビア
https://stars.repo.nii.ac.jp/records/9084
https://stars.repo.nii.ac.jp/records/90849f38d68f-2f96-4661-9dd4-26d616744ab5
名前 / ファイル | ライセンス | アクション |
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加藤大智・早川翔・濵村純平 (1.0 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2019-09-12 | |||||
タイトル | ||||||
タイトル | 経営者業績予想におけるコスト予想のビヘイビア | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Cost Behavior in Management Forecasts | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 経営者業績予想 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | コスト・ビヘイビア | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | コストの下方硬直性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | コストの反下方硬直性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 営業費用 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
加藤, 大智
× 加藤, 大智× 早川, 翔× 濵村, 純平× KATO, Daichi× HAYAKAWA, Sho× HAMAMURA, Jumpei |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | In this study, we investigate cost behavior in management forecasts, which is calculated by subtracting operating income from sales, using archived Japanese data. Based on Yasukata (2013)─a Japanese study on cost stickiness in management forecast errors─we analyze the relation between cost and sales in management forecasts. From the result, we find that cost forecasts in Japanese firms have an anti-sticky behavior. This suggests that managers manipulate their operating cost in the financial report to create an optimistic management forecast, when they anticipate a decrease in sales in the next accounting period. |
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書誌情報 |
桃山学院大学経済経営論集 en : ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW 巻 61, 号 1, p. 17-35, 発行日 2019-07-26 |
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出版者 | ||||||
出版者 | 桃山学院大学総合研究所 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869721 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00240555 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |