Board reform and corporate scandal: Empirical analysis on the executive officer system and outside directors
Project/Area Number |
26380473
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Management
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Research Institution | Chuo University |
Principal Investigator |
Aoki Hidetaka 中央大学, 総合政策学部, 教授 (90318759)
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Co-Investigator(Kenkyū-buntansha) |
山野井 順一 早稲田大学, 商学学術院, 准教授 (20386543)
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Project Period (FY) |
2014-04-01 – 2018-03-31
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Project Status |
Completed (Fiscal Year 2017)
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Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2015: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
|
Keywords | 企業不祥事 / 取締役会改革 / 会計不正 / 粉飾決算 / コーポレート・ガバナンス / 社外取締役 / 執行役員制度 |
Outline of Final Research Achievements |
This project aimed at academic and pragmatic contribution for corporate governance reforms in Japan by statistically analyzing the mutual relationship between the characteristics of board of directors and corporate scandals. The first task was to confirm whether corporate governance reforms would progress after the corporate scandal. The second task was to examine whether the introduction of the executive officer system and outside directors contribute to strengthen the monitoring function of board of directors and prevent corporate scandal. As a result, we confirmed that (1) corporate scandal facilitate corporate governance reforms, and (2) corporate governance characteristics affect financial misconduct. Finally, our efforts resulted in 1 book, 2 papers and 13 conference presentations (including international conference).
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Report
(5 results)
Research Products
(15 results)
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[Presentation] 粉飾決算と企業統治2016
Author(s)
青木英孝
Organizer
経済産業研究所・コーポレート・ガバナンス研究会
Place of Presentation
経済産業研究所
Year and Date
2016-03-29
Related Report
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[Presentation] 企業不祥事の分析2015
Author(s)
青木英孝
Organizer
経済産業研究所・コーポレート・ガバナンス研究会
Place of Presentation
経済産業研究所
Year and Date
2015-06-10
Related Report
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