地域銀行の内部監査と企業価値

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タイトル別名
  • Internal Audit and Firm Value in Japanese Regional Banks
  • チイキ ギンコウ ノ ナイブ カンサ ト キギョウ カチ

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抄録

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.

収録刊行物

  • 経済科学

    経済科学 62 (1), 31-43, 2014-06-30

    名古屋大学大学院経済学研究科

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