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Title: 地方自治体の「統一的な基準による財務書類」の作成状況に関する分析
Other Titles: A Study on the Late Disclosure of Financial Statements under the New Unified Public Accounting Standards for Japanese Local Governments
Authors: 木村, 真1 Browse this author →KAKEN DB
Authors(alt): Kimura, Shin1
Keywords: Local government
financial statement
unified accounting standard
panel data analysis
Issue Date: 31-Mar-2022
Publisher: 北海道大学公共政策大学院
Journal Title: 年報 公共政策学
Journal Title(alt): Annals, Public Policy Studies
Volume: 16
Start Page: 101
End Page: 114
Abstract: Since January 2015 Japanese local governments have been required to make and disclose the financial statements based on the new unified public accounting standards. Some municipalities have been late every year, and a minority have never made the statements yet, while most have already disclosed. This paper examines the factors associated with late disclosure and not having started yet by panel data analysis. The results show that: (1) municipalities with a small population or in a disaster area are likely to be late disclosing their financials or might not produce the financial statements at all; (2) municipalities facing a large debt payment are likely to be late disclosing or might not compile the consolidated financial statements. These findings suggest the necessity of support to ensure compliance with the compiling of financial statements by wide-area local governments.
Type: bulletin (article)
Appears in Collections:年報 公共政策学 = Annals, public policy studies > 第16号

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