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Cross-sectional empirical research on legal, accounting and finance on corporate restructuring system.

Research Project

Project/Area Number 26380142
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Civil law
Research InstitutionOsaka University of Economics

Principal Investigator

IKESHIMA SHINSAKU  大阪経済大学, 経営学部, 教授 (20308836)

Co-Investigator(Kenkyū-buntansha) 平井 裕久  高崎経済大学, 経済学部, 教授 (40399019)
Research Collaborator TAMBA Yasuhiro  
Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Keywords会社分割 / 企業集団 / 企業グループ / 持株会社 / 企業価値 / 内部統制 / 企業再編 / 信用力 / デフォルト確率
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.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (7 results)

All 2017 2016 2015 2014

All Journal Article (5 results) (of which Acknowledgement Compliant: 4 results,  Peer Reviewed: 1 results,  Open Access: 1 results) Presentation (2 results)

  • [Journal Article] 将来業績に影響を与える非財務情報の分析2017

    • Author(s)
      廣瀬喜貴・平井裕久・新井康平
    • Journal Title

      経営分析研究(日本経営分析学会)

      Volume: 33 Pages: 87-101

    • Related Report
      2016 Annual Research Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] 持株会社化の制度と企業価値の創造2016

    • Author(s)
      池島真策・平井裕久
    • Journal Title

      大阪経大論集

      Volume: 67(4) Pages: 37-54

    • NAID

      40021064184

    • Related Report
      2016 Annual Research Report
    • Acknowledgement Compliant
  • [Journal Article] 企業集団と内部統制について2016

    • Author(s)
      池島真策
    • Journal Title

      慶應義塾大学『法学研究』

      Volume: 89-1 Pages: 169-191

    • Related Report
      2015 Research-status Report
    • Open Access / Acknowledgement Compliant
  • [Journal Article] 「企業グループの価値評価」2015

    • Author(s)
      平井裕久
    • Journal Title

      日本会計研究学会スタディ・グループ最終報告書

      Volume: 1 Pages: 184-202

    • Related Report
      2015 Research-status Report
  • [Journal Article] 会社分割制度による信用リスクと企業価値の関連性2015

    • Author(s)
      丹波靖博・平井裕久・池島真策
    • Journal Title

      大阪経大論集

      Volume: 65巻6号 Pages: 139-148

    • Related Report
      2014 Research-status Report
    • Acknowledgement Compliant
  • [Presentation] 将来業績に影響を与える非財務情報の分析2016

    • Author(s)
      廣瀬喜貴・平井裕久・新井康平
    • Organizer
      日本経営分析学会第 33 回年次大会
    • Place of Presentation
      中部大学(愛知県・春日井市)
    • Year and Date
      2016-05-21
    • Related Report
      2016 Annual Research Report
  • [Presentation] The Relationship between corporate performance and corporate human resources information using a Balanced Score Card in Japan2014

    • Author(s)
      TAMBA Yasuhiro, HIRAI Hirohisa, GOTO Akinori
    • Organizer
      The Global Conference on Business Management
    • Place of Presentation
      Singapore
    • Year and Date
      2014-06-12 – 2014-06-13
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2018-03-22  

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