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会社法に基づく内部統制システム構築の基本方針の時系列分析 : 改定理由とその公表時期の関係
https://doi.org/10.15020/00000718
https://doi.org/10.15020/000007180453fbee-4712-4460-82b4-d3ffa566025f
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
AN10052143-20120330-16.pdf (429.5 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2012-03-30 | |||||
| タイトル | ||||||
| タイトル | 会社法に基づく内部統制システム構築の基本方針の時系列分析 : 改定理由とその公表時期の関係 | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| ID登録 | ||||||
| ID登録 | 10.15020/00000718 | |||||
| ID登録タイプ | JaLC | |||||
| 別タイトル | ||||||
| その他のタイトル | A time series analysis of the basic policy on internal control systems in accordance eith Japnese companies act : why do cmpanies revise their basic policy | |||||
| 著者 |
記虎, 優子
× 記虎, 優子× KITORA, Yuko |
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| 著者 所属 | ||||||
| 値 | 同志社女子大学現代社会学部社会システム学科 | |||||
| 著者所属(翻訳) | ||||||
| 値 | Doshisha Women's College of Liberal Arts, Faculty of Contemporary Social Studies, Department of Social System Studies | |||||
| 著者 外部リンク | ||||||
| 表示名 | 同志社女子大学研究者データベース - 記虎優子 | |||||
| URL | http://research-db.dwc.doshisha.ac.jp/rd/html/japanese/researchersHtml/2909/2909_Researcher.html | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The purpose of this study is to investigate why companies revise their basic policy on internal control systems, as established in accordance with Japanese Companies Act and its enforcement regulations. In this paper, I analyze textual data describing the grounds on which companies have renewed their policy, declared in their documents for timely disclosure, and then classify these reasons into 16 categories. I find that the most populous category responds to the new regulations for internal control over financial reporting, based on the Financial Instruments and Exchange Act, and against anti-social elements. This suggests that many companies amend their policy in an effort to cope with changes in the institutional environment, which is not dealt with in Companies Act. I also examine the relation between the reasons why firms revise their policy and the time when they make their revision. It emerges that many firms initially construct their internal control systems in order to meet minimum standards but eventually it is to utilize these internal control systems effectively and actively. |
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| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 論文 (Article) | |||||
| 書誌情報 |
総合文化研究所紀要 en : Bulletin of Institute for Interdisciplinary Studies of Culture Doshisha Women’s College of Liberal Arts 巻 29, p. 16-39, 発行日 2012-03-30 |
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| 出版地 | ||||||
| 出版者 | 京都 | |||||
| 出版者 | ||||||
| 出版者 | 同志社女子大学総合文化研究所 (教育・研究推進センター) | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 09100105 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN10052143 | |||||
| 論文ID（NAID） | ||||||
| 識別子タイプ | NAID | |||||
| 関連識別子 | 120005269019 | |||||
| 資源タイプ | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| ID | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | AN10052143-20120330-16 | |||||
