|
SHIGEO TAKAMI
Department Department of Business Administration, Faculty of Business Administration Position Professor |
|
| Language | Japanese |
| Publication Date | 2013/12 |
| Type | |
| Peer Review | Peer reviewed |
| Title | A Causal Effect of Executed Strategic Business Plans on Financial Performance: An Empirical Study on Major Listed Japanese Chemical Firms |
| Contribution Type | |
| Journal | Merco Journal of Management Accounting Research |
| Volume, Issue, Page | pp.37-49 |
| Details | Analyses were made for 58 major Japanese chemical firms from 2000 to 2010 fiscal terms, which are cyclically divided three periods; the first restructuring term (2000-2003), the second recovering term (2004-2008) and the third financial crisis term(2009-2010). Regression analyses, which identify cause and effect relations taking consideration covariates, show that ROA is positively affected by the evaluated execution of the first and third term; contrary negatively by the second term. |