内部統制活動と企業パフォーマンス : 意義のある企業情報の開示に向けて

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  • 栗田 克己
    早稲田大学大学院国際情報通信研究科後期博士課程
  • 樋口 清秀
    早稲田大学大学院国際情報通信研究科

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タイトル別名
  • Internal Control Activities and Corporate Performance : Towards Meaningful Disclosure of Corporate Information
  • ナイブ トウセイ カツドウ ト キギョウ パフォーマンス : イギ ノ アル キギョウ ジョウホウ ノ カイジ ニ ムケテ

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Internal Control Report has been disclosed in order that some companies can commit the credibility of financial report in accordance with the request of information disclosure by stakeholders. However, this is a formal report and it is difficult to find whether the internal control activities contribute to the improvement of corporate value which is an original purpose. On the other hand, the internal control is related with CSR and risk management from the purpose. This paper attempts to identify some indexes related to internal control from some previous researches and clarify casual correlation between internal control activities and the indexes related to corporate value and profitability which are disclosed externally. This study found that it is very important for the improvement of corporate value to address some activities for internal control. At the same time, it is also important to develop the internal control into continuous improvement of business process and disclose the activities externally.

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