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中小企業金融における内部統制システムの機能に関する考察


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Title: 中小企業金融における内部統制システムの機能に関する考察
Other Titles: Consideration about the Function of the Internal Control System in the Finance of Small and Medium-sized Businesses
Authors: 中島, 幸介
Authors (alternative): Nakashima, Kousuke
Issue Date: 25-Sep-2016
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 経営と経済, 96(1-2), pp.145-156; 2016
Abstract: This study has considered, by using the game theory, about the influence of maintaining good internal control system when small and medium-sized businesses receive loans from banks. The conclusion reached was that by maintaining good internal control system, small and medium-sized business managers can alleviate the asymmetric information that lie between the parties by allowing them to transmit a signal to the banks that they are trustworthy. Thus, banks should actively request the managers that seek loans to equip themselves with good internal control system as a prerequisite for obtaining the loans.
Description: 村田省三教授、バスー・ディパック教授定年退職記念号 / In Honour of Prof. Shozo Murata and Prof. Dipak R. Basu
Keywords: internal control system / small and medium‐sized business / asymmetric information
URI: http://hdl.handle.net/10069/36886
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 96 No. 1-2

Citable URI : http://hdl.handle.net/10069/36886

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