An International Comparative Study of the Impacts of Government on corporate Behaviors

该项目旨在为政府法规如何影响企业行为模式提供新的视角。我们收集并分析了有关法规对商业活动的各种影响的信息。 1988 年，我们向精选的美国、英国和日本公司发出了调查问卷，调查的答复提供了有关法规如何影响这三个国家的公司决策和政策的有用数据。我们审查法规对企业行为影响的国际差异，以及这些差异反过来如何影响国际竞争力。我们的调查人员报告的研究主要集中在以下主题：1）通过法规改变公司组织结构，2）法规对公司财务和会计政策的影响，3）中小企业会计和审计法规的国际比较，4）美国联邦针对汽车制造商及其技术的法规；政府监管、会计监管、法律部门、合规、表外、决策。

This project aims to provide a fresh view on how governmental regulations impact on corporate behavior patterns. We collected and analyzed information concerning the diverse influence regulations have over business activities. In 1988, questionnaires were sent to a selection of american, British and Japanese firms -- and, the response to that survey provided useful data on how regulations sway corporate decisions and policies in each of those three countries. The international differences in the impacts regulations exert on corporate behavior and how those differences, in turn, influence international competitiveness come under our review. The studies reported by our investigators focus on the following themes: 1) Changing the structure of corporate organization through regulations, 2) Influence of regulations on corporate financial and accounting policies, 3) International comparison of regulations governing accounting and auditing in smalland medium-size companies, 4) U.S. federal regulations dealing with automobile manufacturers and their technologies; government regulation, regulation of accounting, legal departemtn, compliance, off-balance sheet, decision making.