コーポレートガバナンス構造と発生主義会計システムのインパクト(コーポレート・ガバナンス・ディスクロージャーをめぐる諸問題-コーポレート・ガバナンスへの新たな接近,総合研究)

概要

論文の詳細を見る
This study explores the economic impact generated when accounting numbers based on accrual accounting system are applied to different types of corporate governance structures. Using cash-flow accounting system as a benchmark to analyze the impact of accrual accounting, the study examines three corporate-governance structure scenarios: (1) shareholder-controlled companies, (2) employee-controlled companies, and (3) co-operatively run companies. The three structures and their modeling are based primarily on Aoki and Okuno (1996). One of the key findings of this study, which applies conventional accrual-accounting parameters, is that the amount of capital, the volume of employment, and wage rates all tend to be reduced when using accrual accounting as compared with cash-flow accounting. Furthermore, with a few exceptions, this tendency is visible for each of the three dissimilar corporate governance models.
日本大学の論文
1999-09-30