Sho Hayakawa

University of Marketing and Distribution Sciences

Kobe 651-2188

Japan

SCHOLARLY PAPERS

5

DOWNLOADS

1,233

TOTAL CITATIONS

2

Scholarly Papers (5)

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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 630 (92,296)

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

2.

Is Fixed Salary 'Fixed'? Fixed Salaries in Managerial Compensation Depend on the Firm Performance in Japan

Number of pages: 31 Posted: 12 Feb 2024 Last Revised: 16 Oct 2024
Jumpei Hamamura, Sho Hayakawa and Kento Inoue
Kwansei Gakuin University, University of Marketing and Distribution Sciences and Kindai University
Downloads 221 (299,004)
Citation 1

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managerial compensation contract, fixed salary, performance evaluation, management earnings forecast

3.

Does Debt Intensity Have an Impact on Cost Behavior? Evidence from Japan

Number of pages: 36 Posted: 06 Jan 2021 Last Revised: 06 Aug 2021
Daichi Kato, Sho Hayakawa and Jumpei Hamamura
Kobe University, Graduate School of Business Administration, University of Marketing and Distribution Sciences and Kwansei Gakuin University
Downloads 203 (324,189)

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cost behavior; cost stickiness; cost anti-stickiness; current debt; long-term debt

4.

Harakiri: Is Japanese Managerial Compensation "Sticky"?

Number of pages: 29 Posted: 06 Dec 2024 Last Revised: 09 May 2025
Jumpei Hamamura, Sho Hayakawa and Kento Inoue
Kwansei Gakuin University, University of Marketing and Distribution Sciences and Kindai University
Downloads 126 (487,538)

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managerial compensation contract, fixed salary, performance evaluation, managerial compensation stickiness, punishment

5.

Stock Price Index Contract in Managerial Compensation under Relative Performance Evaluation in Japan

Number of pages: 10 Posted: 20 Nov 2023
Kento Inoue, Sho Hayakawa and Jumpei Hamamura
Kindai University, University of Marketing and Distribution Sciences and Kwansei Gakuin University
Downloads 53 (828,200)
Citation 1

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Managerial compensation, Relative performance evaluation, Stock price index, Peer group