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

从2009年到2011年的研究项目完成得比我预期的要顺利。以下概述了一些影响，包括将要考虑的未来主题。(1)中国对应收账款融资会计及其职能的重视程度高于日本会计研究者。(2)集中于会计程序计算会计数字，称为现金转换周期，对周期的一些性质进行了规范检验。日本会计协会（Japan Accounting Association）在第69届年会上分享了这项研究的意义。(3)对未经审计和未经授权的季度商业报告周期的决定因素进行了实证探索。该研究结果在协会第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.