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地域銀行の内部監査と企業価値
https://doi.org/10.18999/ecos.62.1.31
https://doi.org/10.18999/ecos.62.1.314ed6596e-f3c7-44a0-ad3d-0523fa1c0c57
名前 / ファイル | ライセンス | アクション |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2014-07-17 | |||||
タイトル | ||||||
タイトル | 地域銀行の内部監査と企業価値 | |||||
その他のタイトル | ||||||
その他のタイトル | Internal Audit and Firm Value in Japanese Regional Banks | |||||
著者 |
水野, 伸昭
× 水野, 伸昭× MIZUNO, Nobuaki |
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キーワード | ||||||
主題Scheme | Other | |||||
主題 | Corporate governance | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Internal audit | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Tobin's Q | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Regional banks | |||||
抄録 | ||||||
内容記述 | I examine the relation between the size of internal audit and firm value using a panel of Japanese regional banks data. I find a significant correlation between tbe proportion of internal audit staff to total employees and firm value in terms of Tobin's Q. To Japanese banks, the importance of internal audit has increased since the Inspection Manual for Deposit - Taking Institutions was established in 1990's. My finding suggests that the size of internal audit has presently become one of significant factors to determine firm value in Japanese regional banks. | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.62.1.31 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
経済科学 巻 62, 号 1, p. 31-43, 発行日 2014-06-30 |
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著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://www.soec.nagoya-u.ac.jp/htm/eco_sci/ej/ej62.html | |||||
識別子タイプ | URI | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/20473 | |||||
識別子タイプ | HDL |