2009 Fiscal Year Final Research Report
Moral hazard in the case of providing salary to Japanese Directors.
| Project/Area Number |
19730297
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hokkaido University |
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Principal Investigator |
SAKURADA Yuzuru Hokkaido University, 大学院・経済学研究科, 准教授 (10335763)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 法人税法 / 役員報酬 / 役員退職慰労金 / 中小法人 / 実証分析 / 持株比率 / 特殊支配同族会社 |
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| Research Abstract |
This paper examined the prevailing climate of providing salary to 1,265 Directors in Japanese small and medium-sized enterprises. Then it criticized Japanese present tax system.
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Research Products
(7 results)
