1988 Fiscal Year Final Research Report Summary
An International Comparative Study of the Impacts of Government on corporate Behaviors
| Project/Area Number |
62450077
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| Research Category |
Grant-in-Aid for General Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
商学・経営学
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| Research Institution | NIHON UNIVERSITY |
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Principal Investigator |
KIKUCHI Toshio Professor College of Economics, Nihon University, 経済学部, 教授 (20058895)
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| Co-Investigator(Kenkyū-buntansha) |
TANAKA Kenji Associate Professor, College of Economics, Nihon University, 経済学部, 助教授 (60096857)
IMAFUKU Aishi Professor College of Economics, Nihon University, 経済学部, 教授 (80059740)
TAKEUCHI Motoki Professor College of Economics, Nihon University, 経済学部, 教授 (60059102)
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| Project Period (FY) |
1987 – 1988
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| Keywords | government regulation / regulation of accounting / legal department / compliance / off-balance sheet / 意思決定 |
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| Research Abstract |
This project aims to provide a fresh view on how governmental regulations impact on corporate behavior patterns. We collected and analyzed information concerning the diverse influence regulations have over business activities. In 1988, questionnaires were sent to a selection of american, British and Japanese firms -- and, the response to that survey provided useful data on how regulations sway corporate decisions and policies in each of those three countries. The international differences in the impacts regulations exert on corporate behavior and how those differences, in turn, influence international competitiveness come under our review. The studies reported by our investigators focus on the following themes: 1) Changing the structure of corporate organization through regulations, 2) Influence of regulations on corporate financial and accounting policies, 3) International comparison of regulations governing accounting and auditing in smalland medium-size companies, 4) U.S. federal regulations dealing with automobile manufacturers and their technologies; government regulation, regulation of accounting, legal departemtn, compliance, off-balance sheet, decision making.
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