日本の鉄道事業者における役員賞与と経営者インセンティブ--コーポレート・ガバナンスと規制緩和の効果に着目した実証分析--

フォーマット:

論文

責任表示:

松本, 守 ; 後藤, 孝夫

言語:

日本語

出版情報:

北九州市立大学経済学会, 2017-03

著者名:

• 松本, 守
• 後藤, 孝夫

掲載情報:

商経論集

ISSN:

13472623      

巻:

52

通号:

1・2・3・4

開始ページ:

71

終了ページ:

86

概要:

This study investingates the relationship between director bounses and performance of 23 Japanese listed railway companies. The analysis yields the following results. First, during 1993-2011, there was a significant positive influence of ROA(Return On Assets) on director bonuses. Second, during 1993-1999, when the Japanese government regulated market entry and exit in railway services, there is a significant negative influence of stock return and … the number of board members on director bonuses. However, during 2000-2011, after the Japanese government deregulated the market, these indexes turns into a significant positive influence. 続きを見る

URL:

http://id.nii.ac.jp/1077/00000502/