粉飾決算について(21世紀を展望する産業・経営・会計(Part I))

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概要

• 論文の詳細を見る

• At the end of the financial year, companies are required to report on their business performance and financial status in an ongoing and truthful manner. However, in some cases-often when business is poor-companies may record fictitious profits in a bid to conceal the truth and/or avoid paying tax. This is commonly called the falsification of tax reports. In Japan, attempts by companies to violate the principles of truth and continuity described above and then falsify tax reports sometimes lead to bankruptcy. Many incidents of falsification only come to light after a company has gone bankrupt. Falsification of tax reports is a crime which must be stamped out. Pressure is increasing in Japan for greater transparency and more consideration for shareholders in the way businesses are run. In this context, it is more important than ever that we explore the reasons for and the forms of falsification as a means of identifying them.

• 日本大学の論文
• 1999-03-31

著者

• 杉本 文雄

  日本大学経済学部

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• 粉飾決算について(21世紀を展望する産業・経営・会計(Part I))
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