An Analysis of Effect Between Executive Compensation Disclosure and Corporate Governance

高管薪酬披露与公司治理的影响分析

• 批准号: 22830060
• 负责人: TANAKA Kayo
• 金额: $ 1.81万
• 依托单位: Yokohama City University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Research Activity Start-up
• 财政年份: 2010
• 资助国家: 日本
• 起止时间: 2010 至 2011
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-22830060/
• 关键词: 経営者報酬; コーポレト; ガバナンス; 開示; コーポレート・ガバナンス

By revising the Cabinet Office Ordinance on Disclosure of Corporate Affairs, etc., the executive in Japanese firms who obtains the reward of 100 million yen or more is obligated to disclose individually. The objective of this new rule is improvement of transparency of the listed company. I obtained the datafor 2 fiscal years after the revised rule, and I investigated the disclosure actual condition survey of Japanese firms based on the data. I find the features of the individual disclosure firm as below : high foreign stock ownership ratio, high president stock ownership ratio, and long the term during which president position is held.

通过修改《内阁府企业事务公开条例》等，获得1亿日元以上奖励的日本企业高管有义务单独披露。这项新规定的目的是提高上市公司的透明度。我获取了规则修订后2个会计年度的数据，并根据这些数据对日本企业的披露实况进行了调查。我发现个人披露公司的特点是：外资持股比例高、总裁持股比例高、总裁任期长。

项目成果

役員報酬個別開示制度の導入とその影響

高管个人薪酬披露制度介绍及其影响

• 发表时间: 2011
• 作者: Nakamura;Tomoya;Hiroki Arato;田中佳容
• 通讯作者: 田中佳容

経営者報酬個別開示制度導入の効果

引入个人管理人员薪酬披露制度的效果

• 发表时间: 2011
• 作者: Arato;Hiroki;Katsunori Yamada;田中佳容
• 通讯作者: 田中佳容