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アイテム
The Development of Corporate Governance for Mergers and Acquisitions in Japan
https://osu.repo.nii.ac.jp/records/1292
https://osu.repo.nii.ac.jp/records/129269918071-cb74-41b6-8860-4580f4d4a121
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00007861939.pdf (222.3 kB)
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| Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2012-03-01 | |||||||
| タイトル | ||||||||
| タイトル | The Development of Corporate Governance for Mergers and Acquisitions in Japan | |||||||
| 言語 | en | |||||||
| 言語 | ||||||||
| 言語 | eng | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Corporate Governance | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | M&A | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Takeover Bid | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | TOB | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Disclosure | |||||||
| 資源タイプ | ||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
| 資源タイプ | departmental bulletin paper | |||||||
| ページ属性 | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | P(論文) | |||||||
| 記事種別(英) | ||||||||
| en | ||||||||
| Article | ||||||||
| 論文名よみ | ||||||||
| その他のタイトル | The Development of Corporate Governance for Mergers and Acquisitions in Japan | |||||||
| 著者名よみ |
サイトウ, マサコ
× サイトウ, マサコ
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| 著者名(英) |
Saito, Masako
× Saito, Masako
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| 著者所属(英) | ||||||||
| en | ||||||||
| Faculty of Business Management, Osaka Sangyo University | ||||||||
| 抄録(英) | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | The purpose of this paper is to study for how corporate governance in Japanese firms has developed more effective for M&A. Mandatory disclosure related to corporate governance have rapidly improved and established. However, the sensational case of Olympus for accounting fraud makes us to remember that Japanese firms have the weakness of corporate governance and audit as well as various disgraceful affairs in the past. Actually, overseas investors have thought that financial statements of Japanese firms without reliability since several frauds since 1990, which resulted in the problem of Legend Clause. Recently, several global M&A of Japanese companies are presented lively in foreign countries, but such M&A are abused by concealment of loss for many years of Olympus. The growing discussions about higher corporate governance made global markets to develop with the transparency of their accounting information. Thus, it is necessary for Japanese firms to enrich the financial information for corporate governance. We need to consider several of historical cases in Japan such as Sotoh and Yushiro that indicate the change of their positive disclosure to effective corporate governance after TOB attack. | |||||||
| 雑誌書誌ID | ||||||||
| 収録物識別子タイプ | NCID | |||||||
| 収録物識別子 | AA12374546 | |||||||
| 書誌情報 |
Annual research bulletin of Osaka Sangyo University 巻 4, p. 55-68, 発行日 2012-03 |
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