財務報告の質と労働投資の効率性
DOI:
https://doi.org/10.51094/jxiv.859キーワード:
財務報告の質、 会計発生高の質、 労働投資、 投資の効率性抄録
本稿は、日本企業を題材に、財務報告の質が労働投資の効率性に及ぼす影響を検証している。検証の結果、財務報告の質と労働投資の効率性の間には正の関係性があることが明らかとなった。また、財務報告の質に関する複数の代替的な指標を用いた分析においても、主検証と同様の結果が確認された。これらの発見事項は、高品質の財務報告が労働投資の効率性の向上に関連することを示唆している。
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投稿日時: 2024-08-23 03:49:12 UTC
公開日時: 2024-08-26 02:55:47 UTC
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