A Comparative Institutional Analysis of a Preference for Payback Period Method of Japanese Companies

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  • わが国企業の回収期間法選好に関する比較制度分析
  • ワガクニ キギョウ ノ カイシュウ キカンホウ センコウ ニ カンスル ヒカク セイド ブンセキ

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Capital budgeting is one of managerial accounting subjects in which we often see the gap between theory and practice. Above all, it has been discussed in plenty of papers why Japanese companies prefer payback period method despite of its flaws. In this paper, I reviewed how this preference had been materialized and studied its robustness we can see still now in fact-finding surveys by using comparative institutional analysis.

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