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米国における役員報酬をめぐる議論について
https://doi.org/10.32286/00022953
https://doi.org/10.32286/00022953d27b8ae2-0db2-456c-958a-b602619b68b9
名前 / ファイル | ライセンス | アクション |
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KU-1100-20210325-04.pdf (515.6 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2021-03-29 | |||||
タイトル | ||||||
タイトル | 米国における役員報酬をめぐる議論について | |||||
言語 | ||||||
言語 | jpn | |||||
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 | |||||
ID登録 | ||||||
ID登録 | 10.32286/00022953 | |||||
ID登録タイプ | JaLC | |||||
その他のタイトル | ||||||
その他のタイトル | Controversies over Executive Compensation in the United States | |||||
著者 |
福井, 久史
× 福井, 久史 |
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著者別名 | ||||||
姓名 | Fukui, Hisashi | |||||
概要 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 本稿では、まず、米国では役員報酬について、どのような議論と改革が行われてきたのかを、K.J.Murphy の先行研究をもとに整理する。これにより明らかとなった、①ストックオプションの会計上の取り扱いに関わる半世紀を超える論争、また、②SEC の情報開示の拡充への取り組みについて、章を改めて概説する。そして、本稿の最後では、米国との比較から、わが国の役員報酬開示の現状に対する若干の示唆として、課題は、開示の「量」ではなく、開示の「質」にあることを示す。 | |||||
概要 | ||||||
内容記述タイプ | Other | |||||
内容記述 | This paper first clarifies what the previous research of K.J.Murphy indicates on controversies and reforms over executive compensation in the United States. It reveals that there have been two concerns, the first is over half a century controversy on the accounting rules for stock-option grants and the second is the improvement and strengthening of SEC's disclosure rules, and will review them in the following chapters. Lastly, this paper would provide a small suggestion for the current disclosing level and structure over executive pay in Japan alongside of these of the United States and an assignment to be achieved further should be 'a qualitative improvement', not quantitative. |
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書誌情報 |
政策創造研究 巻 15, p. 91-125, 発行日 2021-03-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 18827330 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA12336172 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 関西大学政策創造学部 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 関西大学 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Kansai University |