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Hokkaido University Collection of Scholarly and Academic Papers >
Graduate School of Public Policy / Faculty of Public Policy >
年報 公共政策学 = Annals, public policy studies >
第16号 >
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
| 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 | | disclosure |
| 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) |
| URI: | http://hdl.handle.net/2115/84844 |
| Appears in Collections: | 年報 公共政策学 = Annals, public policy studies > 第16号
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