Toru OGASAWARA

Profile

Associate Professor.	Faculty of Business Administration, Konan University.	April 2023 - present.
Associate Professor.	Faculty of Commerce, Kumamoto Gakuen University.	January 2021 - March 2023.
Lecturer.	Faculty of Commerce, Kumamoto Gakuen University.	April 2018 - December 2020.

Ph.D.	Business Administration, Kobe University, Japan.	March 2018.
M.A.	Business Administration, Kobe University, Japan.	March 2015.
B.A.	Business Administration, Kobe University, Japan.	March 2013.

・Sho Hayakawa, Toru Ogasawara, Tomohiro Sakuma, Jason D. Schloetzer (2022) "Which SG&A Costs Behave Asymmetrically? Evidence From Detailed SG&A Cost Data" China Management Accounting Review 22(4) 117-126.
・Toru Ogasawawra (2020) "Why is Subjective Evaluation Used for Long-Term Incentives?" Melco Management Accounting Research Discussion Paper Series. No.MDP2020-002.