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Preparation of De-listed company Database in the 1950-60ies and Research on features of Disclosure.

1950-60年代退市公司数据库的编制及披露特征研究。

基本信息

批准号：
14530179
负责人：
OYACHI Hiroshi
金额：
$ 0.64万
依托单位：
Kyushu Sangyo University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2003
项目状态：
已结题

项目摘要

The underlying research project is based on an investigation of about 650 companies delisted from the stock market between 1949 and 1999. The history and development of many of these companies, especially in the early 50ies are unclear. Many of these companies tried to continue their businesses after the war, even under stressful economic conditions fighting chaos, recession and inflation. It is very difficult to investigate these happenings in greater detail, because there very little material on this topic available. Annual company reports of this time are not existing anymore.The initial reasons for these companies to delist were lack of capital, bankruptcy or company dissolution. In the research process all official government reports on bankruptcy, company dissolutions and mergers, capital increase or decrease of these companies starting from Mai 1949 were analysed. I also investigated the financial statements of these companies, but they do not clarify the financial situations of these companies. For example, dividend rate and sales figures of the companies were not entirely available.The main aim of this research project is to create a database of the financial background of 650 de-listed companies starting with the reopening of the stock exchange in 1949 until the year 1999. By documenting the managerial actions of these companies lessons for the future can be learned.Based on the research plan 106 company reports were published by Prof. Hiroshi Oyachi. Finally there are continous publications of the results of this project in the scientific journals of the faculty of Management at Kyushu Sangyo University. So far reports about 450 companies were completed.

基础研究项目基于对 1949 年至 1999 年间从股票市场退市的约 650 家公司的调查。其中许多公司的历史和发展，特别是 20 世纪 50 年代初期的历史和发展尚不清楚。其中许多公司在战后试图继续经营，即使是在与混乱、衰退和通货膨胀作斗争的紧张经济条件下。更详细地调查这些事件是非常困难的，因为关于这个主题的可用材料非常少。此次公司年报已不复存在。这些公司退市的最初原因是资金不足、破产或公司解散。在研究过程中，对自 1949 年 5 月以来这些公司的破产、公司解散和合并、增资或减资的所有官方政府报告进行了分析。我也调查了这些公司的财务报表，但并没有明确这些公司的财务状况。例如，公司的股息率和销售额数据并不完全可用。该研究项目的主要目的是建立一个数据库，记录从 1949 年证券交易所重新开放到 1999 年期间 650 家退市公司的财务背景。通过记录这些公司的管理行为，可以吸取未来的教训。根据研究计划，Hiroshi Oyachi 教授发表了 106 份公司报告。最后，该项目的成果不断在九州产业大学管理学部的科学期刊上发表。到目前为止，大约有 450 家公司的报告已经完成。