2016 Fiscal Year Final Research Report
Cross-sectional empirical research on legal, accounting and finance on corporate restructuring system.
Project/Area Number |
26380142
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Civil law
|
Research Institution | Osaka University of Economics |
Principal Investigator |
|
Research Collaborator |
TAMBA Yasuhiro
|
Project Period (FY) |
2014-04-01 – 2017-03-31
|
Keywords | 会社分割 / 企業集団 / 企業グループ / 持株会社 / 企業価値 |
Outline of Final Research Achievements |
In this study, we intend to determine what information should be disclosed and what behavior should be regulated by company systems in various settings: in particular, in settings where company value is calculated such as corporate restructuring (e.g., company splits) and holding company formation. Specifically, we look at empirical research on the relationship between company value and stock value using an accounting approach, compare the findings with marketplace pricing using a financial approach, and discuss the supporting rationale for the findings in connection with legal research.
|
Free Research Field |
商法・会社法
|