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シバノ ヨシミ
柴野 良美 所属 京都産業大学 経営学部 マネジメント学科 職種 准教授 |
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| 発表年月日 | 2018/05 |
| 発表テーマ | 経営者不正にコーポレートガバナンスは機能するのか |
| 会議名 | 組織学会 2018年度研究発表大会 |
| 学会区分 | 全国学会 |
| 発表形式 | 口頭（一般） |
| 単独共同区分 | 単独 |
| 発表者・共同発表者 | Yoshimi SHIBANO |
| 概要 | The purpose of this study is to investigate the extent of corporate governance effectiveness by focusing on the main actors who committed accounting fraud. A multinomial logistic regression of accounting fraud cases committed in quoted Japanese companies between 2006 and 2015 indicates that increases in executive shareholding percentages actually decrease the numbers of accounting fraud committed by non-executives and increases the number of frauds committed by executives. Furthermore, the findings indicate that increases in shareholding percentages of directors, other than executives and outside directors, decreases the numbers of accounting fraud committed by non-executives. Nonetheless, it still has no effect on fraud committed by executives. This indicates that corporate governance does not equally affect all the main actors. It also shows that its scope of influence is limited, which provides a new perspective on corporate governance based on equity approaches. |
| researchmap用URL | http://ci.nii.ac.jp/naid/130007553153 |