| Project/Area Number |
22830060
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Yokohama City University |
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Principal Investigator |
TANAKA Kayo 横浜市立大学, 大学院・国際マネジメント研究科, 客員准教授 (50579886)
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| Project Period (FY) |
2010 – 2011
|
| Project Status |
Completed (Fiscal Year 2011)
|
| Budget Amount *help |
¥2,834,000 (Direct Cost: ¥2,180,000、Indirect Cost: ¥654,000)
Fiscal Year 2011: ¥1,326,000 (Direct Cost: ¥1,020,000、Indirect Cost: ¥306,000)
Fiscal Year 2010: ¥1,508,000 (Direct Cost: ¥1,160,000、Indirect Cost: ¥348,000)
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| Keywords | 経営者報酬 / コーポレト / ガバナンス / 開示 / コーポレート・ガバナンス |
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| Research Abstract |
By revising the Cabinet Office Ordinance on Disclosure of Corporate Affairs, etc., the executive in Japanese firms who obtains the reward of 100 million yen or more is obligated to disclose individually. The objective of this new rule is improvement of transparency of the listed company. I obtained the datafor 2 fiscal years after the revised rule, and I investigated the disclosure actual condition survey of Japanese firms based on the data. I find the features of the individual disclosure firm as below : high foreign stock ownership ratio, high president stock ownership ratio, and long the term during which president position is held.
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