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A study on characteristic of a reorganization type bankruptcy processing application company : Empirical Analysis of Financial Ratios

Research Project

Project/Area Number 15330081
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Business administration
Research InstitutionShibaura Institute of Technology (2005)
Nihon University (2003-2004)

Principal Investigator

SHIRATA Yoshiko  Shibaura Institute of Technology, Professor, 工学マネジメント研究科, 教授 (80289793)

Project Period (FY) 2003 – 2005
Project Status Completed (Fiscal Year 2005)
Budget Amount *help
¥6,000,000 (Direct Cost: ¥6,000,000)
Fiscal Year 2005: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2004: ¥2,100,000 (Direct Cost: ¥2,100,000)
Fiscal Year 2003: ¥3,000,000 (Direct Cost: ¥3,000,000)
KeywordsCivil Rehabilitation Law / Financial Numbers / Reorganization / The bankruptcy law / 再生モデル / 格付け / 倒産形態
Research Abstract

This study analyzed Civil Rehabilitation Law companies to clarify whether the act settled in society and functioned as company reorganization. As a result, closing rate of Civil Rehabilitation Law was only 39.2% about a listed company and there were 30 months for an average reorganization period. Many of companies which achieved reorganization had technology peculiar, and a line was enough by a business transfer. On the other hand, there are many companies driven into the bankruptcy and there is even a prospect of the reorganizing without support being found in a medium and small-sized business without standing. This study proved that financial ratios turned worse than a bankruptcy company when play-back rate of a Civil Rehabilitation Law companies were analyzed from a financial aspects.
Decreasing the liquidity ratio, a rise of an interest rate burden had been seen in particular. In addition, it was found that a lot of insolvency companies originally apply to a Civil Rehabilitation Law companies for bankruptcy processing, and a company applies to "a makeshift" for a civil affair reorganization procedure. This is clear because Civil Rehabilitation Law were applied at the end of the month (21st, 30th) when payment of a debt centers on.

Report

(4 results)
  • 2005 Annual Research Report   Final Research Report Summary
  • 2004 Annual Research Report
  • 2003 Annual Research Report
  • Research Products

    (23 results)

All 2005 2004 Other

All Journal Article (19 results) Publications (4 results)

  • [Journal Article] 民事再生手続き申請企業の事業継続可能性に関する実証研究2005

    • Author(s)
      白田佳子
    • Journal Title

      日本会計研究学会第64回大会報告要旨集

      Pages: 59-59

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Annual Research Report 2005 Final Research Report Summary
  • [Journal Article] Impact of the Change in Accounting Principles on Financial Analysis Empirical Studies2005

    • Author(s)
      Cindy Yoshiko Shirata
    • Journal Title

      Proceedings of 17 th Asian-Pacific Conference on International Accounting Issues

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 会計制度改革の財務分析への影響2005

    • Author(s)
      白田佳子
    • Journal Title

      経営分析研究(日本析学会) 第21号

      Pages: 1-9

    • NAID

      110001868394

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Going Concern Assumption of Civil Rehabilitation Law Companies : Empirical Analysis (in Japanese)2005

    • Author(s)
      Shirata, Y.
    • Journal Title

      The Proceedings of 64^<th> Japan Accounting Association Annual Meeting

      Pages: 59-59

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Impact of the Change in Accounting Principles on Financial Analysis : Empirical Studies2005

    • Author(s)
      Shirata, Cindy Y.
    • Journal Title

      Proceedings of 17th Asian-Pacific Conference on International Accounting Issues #59

      Pages: 1-17

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] The influence on Financial Analysis from Changing Accounting Standards (in Japanese)2005

    • Author(s)
      Shirata, Y.
    • Journal Title

      Business Analysis, Business Analysis Association No.21

      Pages: 1-9

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Impact of the Change in Accounting Principles on Financial Analysis : Empirical Studies2005

    • Author(s)
      Cindy Yoshiko Shirata
    • Journal Title

      Proceedings of 17th Asian-Pacific Conference on International Accounting Issues

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 会計制度改革の財務分析への影響2005

    • Author(s)
      白田佳子
    • Journal Title

      経営分析学会「経営分析研究」 第21号

      Pages: 1-9

    • NAID

      110001868394

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 経済環境の変化による企業倒産への影響に関する実証研究2004

    • Author(s)
      白田佳子
    • Journal Title

      経営行動研究年報(経営行動研究学会) 第13号

      Pages: 101-105

    • NAID

      40007333327

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 会計情報とリスクマネジメント2004

    • Author(s)
      白田佳子
    • Journal Title

      経営システム(日本経営工学会) 第14巻第2号

      Pages: 90-94

    • NAID

      10013361404

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 倒産防止のための監査担当者の役割2004

    • Author(s)
      白田佳子
    • Journal Title

      監査研究(日本内部監査協会) 第30巻第5号

      Pages: 1-6

    • NAID

      40006194652

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] The influence on Bankruptcy from Economic Changes (in Japanese)2004

    • Author(s)
      Shirata, Y.
    • Journal Title

      Management Behavior, Japan Academy of Management No. 13

      Pages: 101-105

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Accounting Information and Risk Management (in Japanese)2004

    • Author(s)
      Shirata, Y.
    • Journal Title

      Management System, Japan Industrial Management Association No.14 Vol.2

      Pages: 90-94

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] The Role of Auditors to avoid Bankruptcy2004

    • Author(s)
      Shirata, Y.
    • Journal Title

      Auditing Research, The Institute of Internal Auditors-Japan No.30 Vol.5

      Pages: 1-6

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 経済環境の変化による企業倒産への影響に関する実証研究2004

    • Author(s)
      白田佳子
    • Journal Title

      経営行動研究年報 第13号

      Pages: 101-105

    • NAID

      40007333327

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 会計情報とリスクマネジメント2004

    • Author(s)
      白田佳子
    • Journal Title

      日本経営工学会『経営システム』 第14巻第2号

      Pages: 90-94

    • NAID

      10013361404

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 倒産防止のための監査担当者の役割2004

    • Author(s)
      白田佳子
    • Journal Title

      「監査研究」日本内部監査協会 第30巻第5号

      Pages: 1-6

    • NAID

      40006194652

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 倒産予知におけるディスクロージャー上の課題(その1)2004

    • Author(s)
      白田佳子
    • Journal Title

      財務会計機構『ディスクロージャー・フォーラム』 第5号

      Pages: 79-97

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 倒産予知におけるディスクロージャー上の課題(最終回)2004

    • Author(s)
      白田佳子
    • Journal Title

      財務会計機構『ディスクロージャー・フォーラム』 第6号

      Pages: 33-49

    • Related Report
      2004 Annual Research Report
  • [Publications] 白田佳子: "「資本の部」の意義(その1)"企業会計. Vol.56 No.1. 84-85 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 白田佳子: "「資本の部」の意義(その2)"企業会計. Vol.56 No.2. 84-85 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 白田佳子: "「資本の部」の意義(その3)"企業会計. Vol.56 No.3. 100-101 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 白田佳子: "倒産予知の実務"日本経済新聞社. 207 (2003)

    • Related Report
      2003 Annual Research Report

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Published: 2003-04-01   Modified: 2016-04-21  

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