研究者情報 | 神奈川大学

シリナシハマ　ヨシタカ Shirinashihama Yoshitaka 尻無濱　芳崇所属神奈川大学経営学部国際経営学科神奈川大学大学院経営学研究科国際経営専攻職種准教授
発表年月日	2017/05/10
発表テーマ	Cost Manipulation in Japanese Defense Procurement Contracts: Focusing on Opportunistic Cost-Shifting
発表学会名	European Accounting Association 40th Annual Congress
学会区分	国際学会
発表形式	口頭（一般）
単独共同区分	共同
発表者・共同発表者	Takahiro Morimitsu,Yoshitaka Shirinashihama
概要	We presented the possibility that a certain number of contractors may be engaging in cost shifting from commercial products to defense equipment by analyzing contract data. Furthermore, we conducted a logistic regression analysis to identify the characteristics of firms that are more likely to engage in such cost shifting.