Tomohiro Sakuma

Kobe University

2-1, Rokkodaicho

Nada

Kobe, Hyogo 657-8501

Japan

SCHOLARLY PAPERS

2

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689

TOTAL CITATIONS

0

Scholarly Papers (2)

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1.

Which SG&A Costs Behave Asymmetrically? Evidence From Detailed SG&A Cost Data

China Management Accounting Review, Forthcoming, Georgetown McDonough School of Business Research Paper No. 4292523
Number of pages: 23 Posted: 11 Dec 2022
Sho Hayakawa, Toru Ogasawara, Tomohiro Sakuma and Jason D. Schloetzer
University of Marketing and Distribution Sciences, Kumamoto Gakuen University, Kobe University and Georgetown University - Department of Accounting and Business Law
Downloads 631 (92,268)

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managerial decisions, cost behavior, resource adjustment costs, corporate strategy, Japan, archival

2.

Effort allocation under the action spillover on the performance indicator in the multi-task environment: Theory and experiment

Number of pages: 36 Posted: 22 Nov 2024
Jumpei Hamamura and Tomohiro Sakuma
Kwansei Gakuin University and Kobe University
Downloads 58 (794,414)

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multi-task, contract theory, principal-agent relationship, action spillover, performance indicator