会計保守主義と雇用調整の下方硬直性, Accounting Conservatism and Employment Adjustment Stickiness

惣平 石田 and Souhei Ishida

No 196, Working Paper Series from Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University

Abstract: 本研究は無条件保守主義と条件付保守主義が雇用調整の下方硬直性にどのような影響を及ぼすかを検証している。本研究の発見事項は次の通りである。第1に，無条件保守主義は雇用調整の下方硬直性を強くすることが明らかとなった。第2に，条件付保守主義と雇用調整の下方硬直性には有意な関係性がないことが確認された。第3に，売上高が将来回復する可能性がある場合にのみ，無条件保守主義は雇用調整を下方硬直的にすることがわかった。第4に，2つの保守主義と雇用調整の下方硬直性との関係は企業とメインバンクとの関係性の強度によって変化することが確認された。これらの検証結果はメインバンク・システムのもとでは無条件保守主義が経営者の合理的な意思決定を促すことを示唆している。, This study examines how unconditional and conditional conservatism affect employment adjustment stickiness. My findings are as follows. First, unconditional conservatism increases employment adjustment stickiness. Second, conditional conservatism is not significantly related with it. Third, unconditional conservatism makes employment adjustment sticky only when sales are expected to rebound in the near future. Fourth, the relation between two types of conservatism and employment adjustment stickiness varies across the strength of relationship between firms and main banks. These results suggest that unconditional conservatism encourages deliberate decision of managers under main bank system.

Keywords: 保守主義; 無条件保守主義; 条件付保守主義; 雇用調整の下方硬直性; メインバンク・システム; Conservatism; Unconditional Conservatism; Conditional Conservatism; Employment Adjustment Stickiness; Main Bank System (search for similar items in EconPapers)
Date: 2015-05
Note: 2016/5/12 論文データ（PDF）を取り下げ。
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