@article{oai:dwcla.repo.nii.ac.jp:00001909,
 author = {記虎, 優子 and 福島, 詩帆 and KITORA, Yuko and FUKUSHIMA, Shiho},
 journal = {総合文化研究所紀要, Bulletin of Institute for Interdisciplinary Studies of Culture Doshisha Women’s College of Liberal Arts},
 month = {Jul},
 note = {application/pdf, AN10052143-20200812-51, 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., 論文},
 pages = {51--79},
 title = {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},
 volume = {36},
 year = {2019},
 yomi = {キトラ, ユウコ and フクシマ, シホ}
}