| Budget Amount *help |
¥3,400,000 (Direct Cost: ¥3,400,000)
Fiscal Year 2000: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1999: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 1998: ¥2,000,000 (Direct Cost: ¥2,000,000)
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| Research Abstract |
It is generally accepted the corporate governance as followings. The relationahip between the shareholders, directors and management of a company, as defined by the corporate charter, by laws, formal policy and rules of law and regulations.
The corporate governance is based on the financial disclosure systems. The most characteristic thing of the corporate governance is in this point.
And so, my research is focus on the corporate governance of the banking system in Japan, especially financial disclosure system.
To many investore, shareholders, creditors and employees who have place their trust and invested their future and financial security in the banking business, the disclosures hold lessons for the future. The disclosures, combined with current wave of pressure for ethical behavior in banking business in Japan and a growing interest in understanding organizational behavior (politics), present opportunities for change of management. Ultimately, the motivation to stop business abuse and misrepresentation of financal data will likely be profit-driven, rather than ethics-driven, and that's okay. Doing the right and reasonable thing in banking business circle and making a profit are not mutually exclusive concepts.
That is the conclusion in my research project.
But in order to clear the financial disclosure system in Japanese banking management, I think there are needed the following reforms.
1) the reformation of the tax accounting and disclosure are needed.
2) that reformation is lead by financial accounting concepts.
3) the Japanese commercial practices must be considered.
4) the accounting method of write-offs in banking is to be reformed.
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