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ゴーイング・コンサーン開示が従業員のリストラに与える影響, The effect of management going concern disclosure on employee downsizing

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  • 日下, 勇歩
  • Kusaka, Yuho

Abstract

本研究では、継続企業の前提に関する開示（以下、GC開示とする）を契機として、企業がより積極的に従業員のリストラを実施するかどうかを検証している。本研究の発見事項は2つある。第1に、継続企業の前提に関する財務諸表注記（以下、GC注記とする）を初めて開示した企業では、そうではない企業と比較して、早期退職プログラムがより実施されやすい傾向がある。第2に、「事業等のリスク」及び「財政状態、経営成績及びキャッシュ・フローの状況の分析（MD&A）」において、継続企業の前提に関する重要事象等の開示を初めて行った企業では、そのような現象は観察されなかった。これらの結果は、財務諸表注記としてGC開示をすることが、企業内の従業員のリストラに関する意思決定により重要な影響を与えることを示唆している。

Suggested Citation

  • 日下, 勇歩 & Kusaka, Yuho, 2021. "ゴーイング・コンサーン開示が従業員のリストラに与える影響, The effect of management going concern disclosure on employee downsizing," Working Paper Series 245, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
    • Handle: RePEc:hit:hmicwp:245
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    Keywords

    ゴーイング・コンサーン; 従業員; 早期退職;
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