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Study concerning influences of accounting standards and tax regulations on executive compensation and corporate governance

Research Project

Project/Area Number 18K01909
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 07100:Accounting-related
Research InstitutionKobe University

Principal Investigator

Suzuki Kazumi  神戸大学, 社会システムイノベーションセンター, 教授 (90235937)

Project Period (FY) 2018-04-01 – 2023-03-31
Project Status Completed (Fiscal Year 2022)
Budget Amount *help
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2020: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2019: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2018: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords税務計画 / 経営者報酬 / コーポレートガバナンス / 税務計画(タックスプランニング) / 経営者報酬契約 / インセンティブ報酬 / 株式報酬 / 税務会計
Outline of Final Research Achievements

I investigate features of management compensation adopted by Japanese listed companies. The followings are main findings. First, larger companies and younger companies tend to adopt performance-related compensation, in particuar share compensation including restricted stock and bord incentive plan. Second, few companies adopt the tax deductible performance-related compensation. Third, many companies reduce both agency costs and tax costs through the periodic fixed-amount compensation and the fixed and reported in advance compensation based on preceeding year. Forth, disclosed information on management compensation vary among companies and few companies disclose enough information.

Academic Significance and Societal Importance of the Research Achievements

政府の成長戦略を受けて行われてきた日本企業の中長期的な企業価値向上のための経営者報酬をめぐる近年の制度改革が日本企業によってどのように受け入れられてきたかという問題意識のもと、上場会社の経営者報酬体系の実態を調査した。その結果、会社法制や会計基準の改正を受けて、コーポレートガバナンスに資する業績連動給与の採用が増加傾向にはあるが、まだ十分とはいえず、特に税コストへの配慮から不効率な報酬体系が温存されていることがわかった。この結果は、コーポレートガバナンスの観点から望ましい経営者報酬体系のあり方を検討するには日本における税務計画のエコシステムの実態の解明が重要であることを示唆する。

Report

(6 results)
  • 2022 Annual Research Report   Final Research Report ( PDF )
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (10 results)

All 2023 2021 2020 2019 2018

All Journal Article (6 results) (of which Open Access: 2 results) Presentation (4 results) (of which Int'l Joint Research: 2 results)

  • [Journal Article] 税務計画のエコシステム2023

    • Author(s)
      鈴木一水
    • Journal Title

      国民経済雑誌

      Volume: 227(4)

    • Related Report
      2022 Annual Research Report
  • [Journal Article] 税務会計研究における経営者報酬に関する分析枠組み2021

    • Author(s)
      鈴木一水
    • Journal Title

      産業經理

      Volume: 80巻4号 Pages: 4-13

    • NAID

      40022477296

    • Related Report
      2020 Research-status Report
  • [Journal Article] 経営者報酬体系設計に対する税制の影響2021

    • Author(s)
      鈴木一水
    • Journal Title

      国民経済雑誌

      Volume: 223巻3号 Pages: 55-70

    • NAID

      40022524334

    • Related Report
      2020 Research-status Report
    • Open Access
  • [Journal Article] 経営者インセンティブ報酬等2019

    • Author(s)
      鈴木一水
    • Journal Title

      税務事例研究

      Volume: 169号 Pages: 1-37

    • Related Report
      2019 Research-status Report
    • Open Access
  • [Journal Article] 経営者報酬の種類と効果2019

    • Author(s)
      鈴木 一水
    • Journal Title

      国民経済雑誌

      Volume: 219-4 Pages: 51-68

    • NAID

      120006843566

    • Related Report
      2018 Research-status Report
  • [Journal Article] 日本固有の規制環境に着目した会計研究2019

    • Author(s)
      鈴木 一水
    • Journal Title

      會計

      Volume: 195 Pages: 36-48

    • Related Report
      2018 Research-status Report
  • [Presentation] 税制が企業会計その他の企業行動に及ぼす影響に関する研究2021

    • Author(s)
      鈴木一水
    • Organizer
      日本会計研究学会第80回大会
    • Related Report
      2021 Research-status Report
  • [Presentation] Management compensation and firm characteristics in Japan2020

    • Author(s)
      鈴木一水
    • Organizer
      International Conference on Business, Economics and Information Technology 2020
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] Selection of a type of management compensation by Japanese firms International Conference on Business2019

    • Author(s)
      Kazumi Suzuki
    • Organizer
      Economics and Information Technology
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] 日本固有の規制環境に着目した会計研究2018

    • Author(s)
      鈴木 一水
    • Organizer
      日本会計研究学会第77回大会
    • Related Report
      2018 Research-status Report

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Published: 2018-04-23   Modified: 2024-01-30  

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