Managerial Behavior in Japanese Corporations-Evidence from Quarterly Business Reports-

2009年至2011年启动的研究项目比我预期的更成功地完成了。(1)对应收账款融资及其功能的重视程度超过了日本会计研究者的研究。(2)围绕会计核算程序计算会计数字，称为现金转换周期，对该周期的一些性质进行了规范的检验。在日本会计协会第69届年会上分享了这项研究的影响。(3)对未经审计和未经授权的季度商业报告的周期决定因素进行了实证探索。研究成果在该协会第70届年会上进行了讨论。

The research project launched from 2009 to 2011 was completed more successfully than I had expected. Some implications including future topics to be considered could be outlined as follows.(1) Accounting receivables financing and its functions were more emphasized than accounting researchers in Japan had done.(2) Concentrating on accounting procedures to calculate the accounting figures, calling cash conversion cycle, some properties of the cycle were normatively examined. The implications of the research were shared at the 69th annual meeting of the Japan Accounting Association.(3) Determinants of the cycle with quarterly business reports, being unaudited and unauthorized, were empirically explored. The research results were discussed at the 70th annual meeting of the Association.