WEKO3
アイテム
配当議案における開示の十分性についての実態調査：その他資本剰余金から配当した企業に着目して
https://doi.org/10.15020/00001857
https://doi.org/10.15020/00001857a847638e-5c74-45a4-9a5d-5d9a6a571739
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
配当議案における開示の十分性についての実態調査：その他資本剰余金から配当した企業に着目して (1.2 MB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2020-09-03 | |||||
| タイトル | ||||||
| タイトル | 配当議案における開示の十分性についての実態調査：その他資本剰余金から配当した企業に着目して | |||||
| タイトル | ||||||
| タイトル | A Survey of Disclosure Practices Pursuant to the Companies Act Regarding the Proposed Distribution of Dividends to Shareholders from “Other Capital Surplus” in Japan | |||||
| 言語 | en | |||||
| 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 | 10.15020/00001857 | |||||
| ID登録タイプ | JaLC | |||||
| 著者 |
記虎, 優子
× 記虎, 優子× 福島, 詩帆× KITORA, Yuko× FUKUSHIMA, Shiho |
|||||
| 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・准教授 | |||||
| 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・2017 年度卒業生 | |||||
| 著者所属(翻訳) | ||||||
| 値 | Department of Social System Studies, Faculty of Contemporary Social Studies, Doshisha Womenʼs College of Liberal Arts, Associate professor | |||||
| 著者所属(翻訳) | ||||||
| 値 | Department of Social System Studies, Faculty of Contemporary Social Studies, Doshisha Womenʼs College of Liberal Arts, Graduate of 2017 | |||||
| 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 | https://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 paper is to survey disclosure practices in Japan pursuant to the Companies Act regarding the proposed distribution of dividends to shareholders from “other capital surplus,” the source of which is paid-in capital supplied by shareholders. Dividends of surplus to shareholders of Japanese companies are generally distributed from “other retained earnings,” the source of which is retained earnings. The distribution of dividends to shareholders from “other capital surplus” is uncommon in Japan. If a company seeks approval for the distribution of dividends to shareholders from “other capital surplus”, it is desirable that adequate disclosure be provided so that shareholders can easily determine whether they wish to assent. We investigated whether shareholders can discern a companyʼs dividend resources, financial performance, and financial condition from the disclosure content of the proposal for distributing dividends to shareholders from “other capital surplus” stated in “Reference Documents for a Shareholders Meeting.” This is one of the documents provided to shareholders prior to the day of the shareholders meeting and states matters of reference for the exercise of votes. In addition, we analyzed basic dividend policies and reasons for proposed dividend distributions narratively and classified companiesʼ dividend policies into six types. Then, we examined whether they were distributing dividends to shareholders consistently with the dividend policies stated in the relevant proposals. Findings from our research survey revealed that disclosures regarding dividend proposals described in “Reference Documents for a Shareholders Meeting” for almost all companies that distribute dividends to shareholders from “other capital surplus” are inadequate to a greater or lesser extent. |
|||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 論文 | |||||
| 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 36, p. 51-79, 発行日 2019-07-29 |
|||||
| 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 (学術研究支援課) | |||||
| 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 | |||||
| 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 | AN10052143-20200812-51 | |||||
