Research on Interrelations between Corporate governance system, Financial reporting and Financial performance

公司治理体系、财务报告与财务绩效的相互关系研究

• 批准号: 18530342
• 负责人: OKUMOTO Hideki
• 金额: $ 1.41万
• 依托单位: Fukushima University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2006
• 资助国家: 日本
• 起止时间: 2006 至 2007
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-18530342/
• 关键词: corporate governance; business behavior; financial performance; 財務報告; 会計情報

The purpose of this research is to analyze the interrelations between Corporate governance system, Financial reporting and Financial performance. First of all, for this goal we explored the factors which can influence on business behaviors of top managements by questionnaires distributed to 261 managers of manufacturing companies in Fukushima prefecture. Based on this data, we found the evidence that manager's business behavior was strongly related to not only the technical factor which his/her company had but also the availability to raise funds and his/her internal organizational structure.This result shows the possibility of the interrelations between manager's behavior, financial factors and organizational factors. This study has published in the paper of "Sangakurenkei no aratana kanousei" (in Japanese) in 2007.In 2007, we studied the relation between corporate governance system and manager's business behavior against small companies in construction industry which seemed they did not establish the corporate governance systems well. In this study, we found that the level of corporate governance system had strong effect on the manager's behavior and his/her company's financial performance. This study has published in the paper of "Current State and Problems of Construction Industry in Fukushima Prefecture" (in Japanese) in 2008.

本研究的目的是分析公司治理体系、财务报告与财务绩效之间的相互关系。首先，为了达到这一目标，我们通过对福岛县261家制造企业的管理人员进行问卷调查，探讨了影响企业高层管理人员经营行为的因素。基于这些数据，我们发现管理者的经营行为不仅与其所在公司所拥有的技术因素密切相关，而且与其筹集资金的可得性和其内部组织结构密切相关，这一结果表明管理者行为、财务因素和组织因素之间存在相互关系的可能性。这项研究发表在2007年发表在《Sangakurenkei no Aratana Kanousei》(日文)的论文中。2007年，我们针对建筑行业中似乎没有很好地建立公司治理体系的小公司，研究了公司治理体系与管理者经营行为的关系。在本研究中，我们发现公司治理体系的水平对管理者的行为及其所在公司的财务绩效有很强的影响。这项研究发表在2008年发表在《福岛县建筑业的现状和问题》的论文(日文)上。

项目成果

福島県建設業界の現状と課題

福岛县建筑业的现状与挑战

• 发表时间: 2008
• 期刊: 『地域創造』福島大学地域創造支援センター 第20巻
• 作者: Yamamoto;Shoji;奥本英樹
• 通讯作者: 奥本英樹

産学連携の新たな方向性

产学合作新方向

• 发表时间: 2007
• 期刊: 新地場産業への産学官からの挑戦 第4巻
• 作者: Yamamoto;Shoji;奥本英樹;OKUMOTO Hideki;奥本英樹
• 通讯作者: 奥本英樹

Current State and Problems of Construction Industry in Fukushima Prefecture

福岛县建筑业的现状及问题

• 发表时间: 2008
• 期刊: Journal of Center for Regional Affaires Fukushima University Vol.20, No.1
• 作者: Yamamoto;Shoji;奥本英樹;OKUMOTO Hideki
• 通讯作者: OKUMOTO Hideki

Sangakurenkei no aratana kanousei

三岳连庆的新花星

• 发表时间: 2007
• 期刊: Shinjibasagyo heno sangakukan karrano tyousen(Takasaki City University of Economics)
• 作者: Yamamoto;Shoji;奥本英樹;OKUMOTO Hideki;奥本英樹;OKUMOTO Hideki
• 通讯作者: OKUMOTO Hideki