Departmental Bulletin Paper 企業の会計政策と銀行の貸出行動 : 自己資本比率規制を介した相互連関性
キギョウ ノ カイケイ セイサク ト ギンコウ ノ カシダシ コウドウ : ジコ シホン ヒリツ キセイ オ カイシタ ソウゴ レンカンセイ
Accounting policy of firms and bank lending behavior : interrelation via capital regulation

中井, 教雄  ,  ナカイ, ノリオ  ,  Nakai, Norio

45 ( 4 )  , pp.105 - 126 , 2016-02-29 , 同志社大学人文科学研究所 , Transcription:ドウシシャ ダイガク ジンブン カガク ケンキュウショ , Alternative:Institute for the Study of Humanities & Social Sciences, Doshisha University
This article theoretically analyzes the interrelatedness with a profit equalization action of the company and the bank lending action. In addition, This article clarifies what the profit equalization in the accounting of the existing project plays an important role in in performing the financing of the new project when the manager of the company performs accounting in consideration of this interrelatedness. The result of this report suggests that the change of the accounts system represented by IFRS has an influence on not only the financing information of the company but also the rental of bank action.

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