2026-03-12T01:22:46Z https://stars.repo.nii.ac.jp/oai

oai:stars.repo.nii.ac.jp:00009084 2023-05-15T14:50:50Z 43:52:1805

経営者業績予想におけるコスト予想のビヘイビア Cost Behavior in Management Forecasts 加藤, 大智 12552 カトウ, ダイチ 早川, 翔 12553 ハヤカワ, ショウ 濵村, 純平 12431 ハマムラ, ジュンペイ KATO, Daichi 12554 HAYAKAWA, Sho 12555 HAMAMURA, Jumpei 12432 経営者業績予想 コスト・ビヘイビア コストの下方硬直性 コストの反下方硬直性 営業費用 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. departmental bulletin paper 桃山学院大学総合研究所 2019-07-26 VoR application/pdf 桃山学院大学経済経営論集 1 61 17 35 ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW AN00240555 02869721 https://stars.repo.nii.ac.jp/record/9084/files/017_加藤・早川・濵村.pdf https://stars.repo.nii.ac.jp/records/9084 jpn