Kenji Yasukata

Kinki University

Higashi-Osaka City, Osaka 577-8502

Japan

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Scholarly Papers (2)

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1.

Are 'Sticky Costs' the Result of Deliberate Decision of Managers?

Number of pages: 27 Posted: 06 Aug 2009 Last Revised: 17 Feb 2011
Kenji Yasukata
Kinki University
Downloads 1,260 (18,036)
Citation 7

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sticky costs, cost behavior, deliberate decision, sales forecasts

2.

Management Forecasts in Japan: Do Managers Accurately Estimate Costs When They Issue Management Forecasts?

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 56 Posted: 20 Aug 2013
Kenji Yasukata
Kinki University
Downloads 216 (162,061)
Citation 2

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Management forecasts, Costs forecasts, Cost behavior, Cost stickiness, Sticky costs

Other Papers (1)

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Do Management Revenue Forecasts Explain the Asymmetrical Behavior of Operating Costs?

Number of pages: 39 Posted: 19 Aug 2017 Last Revised: 29 Feb 2020
Kenji Yasukata, In Gyun Baek and Ella Mae Matsumura
Kinki University, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Wisconsin-Madison - Department of Accounting and Information Systems
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Management revenue forecasts; forecast revision; cost asymmetry