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https://nagoya.repo.nii.ac.jp/oai
oai:nagoya.repo.nii.ac.jp:00014379
2023-11-13T01:39:18Z
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監査役とストック・オプション
Company Auditor and Stock Options
野口, 晃弘
二村, 雅子
NOGUCHI, Akihiro
FUTAMURA, Masako
open access
In Japan, there are not small number of cases where stock options are granted to company auditors. As for accounting auditors, they are prohibited to hold shares of the client, or receive a contingent fee. But for company auditors, they are not prohibited to receive stock options. In this paper, independence of company auditors and the member of audit committee are reviewed, and then, the effect of granting stock options to them will be discussed.
名古屋大学大学院経済学研究科
2012-03-25
jpn
departmental bulletin paper
VoR
https://doi.org/10.18999/ecos.59.4.105
http://hdl.handle.net/2237/16285
https://nagoya.repo.nii.ac.jp/records/14379
10.18999/ecos.59.4.105
0022-9725
経済科学
59
4
105
113
https://nagoya.repo.nii.ac.jp/record/14379/files/noguchi_akihiro.pdf
application/pdf
758.1 kB
2018-02-20