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A GENERAL STUDY OF DISCLOSURE

Research Project

Project/Area Number 09620032
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Civil law
Research InstitutionKOBE UNIVERSITY

Principal Investigator

KISHIDA Masao  GRADUATE SCHLOOL OF LAW KOBE UNIVERSITY PROFESSOR, 大学院・法学研究科, 教授 (10030644)

Project Period (FY) 1997 – 2000
Project Status Completed (Fiscal Year 2000)
Budget Amount *help
¥1,700,000 (Direct Cost: ¥1,700,000)
Fiscal Year 2000: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1999: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1998: ¥500,000 (Direct Cost: ¥500,000)
KeywordsDISCLOSURE / CORPORATE TAX LAW / CORPORATION LAW / GENERALLY ACCEPTTED ACOUNTING PRINCIPLE / ACCOUNTING RULE / 不実開示 / 時価評価 / 口際会計基準 / 国際会計基準 / 税法
Research Abstract

This sudty have made for the purpose of analyzing and making clear the real disclosure system between in 1996-2000. The way of studying of thisproject is the interdiciplinary and comparatively and experimentaly method.
The results are as follows.(1) a making new theory for combinig syudy of jurisprudence theory, for example company law, securities exchange laws, tax law and new acounting theory.(2) a comparative study of Japanese law system and other countries law svstems.(3) analyzing of theory and real pracises about disclosure system.
Those four years project of general study of disclosure system could make up new theory and new proposal theory for disclosure system. Theose theory have written under following papaers.

Report

(5 results)
  • 2000 Annual Research Report   Final Research Report Summary
  • 1999 Annual Research Report
  • 1998 Annual Research Report
  • 1997 Annual Research Report
  • Research Products

    (45 results)

All Other

All Publications (45 results)

  • [Publications] 岸田雅雄: "経理不正,粉飾決算をコーポレート・ガバンス"税経通信. 730. 25-31 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岸田雅雄: "商法・証券取引法から見た企業の違法行為のチュックシステム"ジュリスト. 1129. 34-40 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岸田雅雄: "税効果会計の導入"税経通信. 54巻4号. 1-7 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岸田雅雄: "国際会計基準を会計法制"ジュリスト. 1155. 138-144 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岸田雅雄: "アメリカの企業会計法制"比較会社法研究第1巻奥島先生還暦記会. 153-167 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岸田雅雄: "企業会計法の法的効力"神戸法学雑誌. 49巻3号. 219-238 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "WINDOW DRESSING AND CORPORATE GOVERNANCE"ZEIKEITUUSHIN. VOL.730. 25-31 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "INTRODUCTION OF STOCK OPITION IN COMMERCIAL CODE"ZEIKEIUSHIN. VOL 730. 65-71 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "LEGAL ACCOUNTIG REGULATION UNDER REGURATED INDUSTRIES"INVESTMENT. VOL.50 NO.5. 2-21 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "LEGAL CHECK SYSTEM FOR TORT UNDER COMMPANY LAW & SECURITIES EXCHANGE LAW"JURIST. NO.1129. 34-408 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "CORPORATE GOVERNANCE AND SECURITIES MARKET"KIGYOKAIKEI. VOL.50 NO.4. 46-52 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "CURRENT ACCOUNTING UNDER REFORMED SECURITIES EXCHNAGE LAW NAD BANKING LAW"REPLACEMENT COST ACCOUNTING. 89-108 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "PROTECTION OF CREDITOR AND REPLACEMENT COST ACCOUNTING UNDER COMMERCIAL LAW"REPLACEMENT COST ACCOUNTING. 89-108 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "ANALISIS OF COMPANY LAW REFORM, QUARTLY KEIRI JYOUHOU"NO.1998.OCT.1. 4-7 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "GLOBALIZATION OF BUSIBESS ACTIVITY AND VALUATION THEORY UNDER LEGAL ACCOUNTING"VALUATION ACCOUNTIG ON 21 CENCURIES. (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "INTRODUCTION OF TAX EFFCT ACCOUNTING"ZEIKEIYTUUSHIN. 151-182 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "REFORM OF COMPANY LAW IN THE AGE OF CONSOLIDATED FINANCIAL STATEMENT"ZEIKEITUUSHIN. VOL.54 NO.4. 54-60 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "INTERNATIONAL ACCOUNTING STANDARD AND LEGAL ACCOUNTING"JURIST. NO.115. 138-144 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "REFORM OF COMPANY LAW AND INTRODUCTION OF CURRENT COST ACOUNTING"SHOU-JIHOUMU. NO.1543. 4-11 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "FINANCIAL REPORT AND LEGAL REGULATION, BESSATU SHOUJIHOUMU"NO.222. 47-56 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "U.S.LEGAL ACCOUNTING REGULATION"COMPATARATIVE CORPORATION LAWS. 153-167 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "LEGAL EFFECTNESS OF LEGAL ACCOUNTING REGULATION"KOBE HOUGAKU ZASSHI. VO.49 VOL.3. 219-238 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "MERGER ACCOUNTING"HOUGAKUKYOUSHITSU NO, DEC.. 11-14 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] MASAO KISHIDA: "BUSINESS GRORP AND DISCLOSURE"GUORP MANAGEMNT HANDBOOK. 255-264 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岸田雅雄: "商法の改正と企業の再編成"税経セミナー. 45. 4-10 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 岸田雅雄: "会社分割制度の導入"税経通信. 55. 31-37 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 岸田雅雄: "企業会計法の法的効力"神戸法学雑誌. 49. 219-238 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 岸田雅雄: "合併会計"法学教室. 243. 11-14 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 岸田雅雄: "商法抜本改正"税研. 96. 10-11 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 岸田雅雄: "利益供与の禁止"判例タイムズ. 1048. 135-139 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 岸田雅雄: "国際会計基準と会計法制"ジュリスト. 1155. 138-144 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 岸田雅雄: "株式交換・移転に関する商法の改正-時価会計を含む"税研. 14巻6号. 56-61 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 岸田雅雄: "商法改正と時価主義会計の導入"商事法務. 1543. 4-11 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 岸田雅雄: "財務報告規制と法規範"別冊商事法務. 222. 47-56 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 岸田雅雄: "(1)株式交換、(2)株式移転"判例タイムズ. 1012. 146-159 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 岸田雅雄: "平成11年改正商法解説"税務経理協会. 210 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 岸田 雅雄: "株式消却特例法の改正と土地再評価法" 税経通信. 53巻6号. 17-25 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 岸田 雅雄: "証券金融犯罪と証券取引法" 法学セミナー. 524号. 57-59 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 岸田 雅雄: "商法会計規制の改正方向を考える" 旬刊経理情報. 1998年10月1日号. 4-7 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 岸田 雅雄: "監査役の権限強化と商法改正" 月刊監査役. 405. 14-22 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 岸田 雅雄: "商法における債権者保護思考と取得原価主義会計" 田中弘編著「取得原価主義会計論」(中央経済社). 89-108 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 岸田 雅雄: "証券取引法、銀行法の改正と時価主義会計の導入" 田中弘編著「取得原価主義会計論」(中央経済社). 79-88 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 岸田 雅雄(共著): "21世紀の会計評価論" 勁草書房, 204 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 岸田 雅雄: "規制産業とその企業会計規制" インベストメント. 50巻5号. 2-21 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 岸田 雅雄: "商法・証券取引法から見た企業の違法行為のチェックシステム" ジュリスト. 1129号. 34-46 (1998)

    • Related Report
      1997 Annual Research Report

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Published: 1998-04-01   Modified: 2016-04-21  

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