메뉴 건너뛰기




Volumn 13, Issue 3, 2002, Pages 397-430

The role of accounting in bank regulation on the eve of Japan's financial crisis: A failure of the new capital adequacy regulation

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0036087179     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1006/cpac.2001.0506     Document Type: Article
Times cited : (15)

References (143)
  • 1
    • 85031455206 scopus 로고
    • "Futu Ginko no Keiei Syohiritsu Kisei no Suii ni tsuite (On the history of Balance Sheet Regulations of Ordinary Banks)"
    • No. 500
    • (1988) Kinyu , pp. 20-32
    • Aizawa, N.1    Sera, Y.2
  • 2
    • 53349151372 scopus 로고
    • The Economic Analysis of the Japanese Firm
    • (Oxford: North Holland)
    • (1984)
    • Aoki, M.1
  • 3
    • 0003554238 scopus 로고
    • Information, Incentives and Bargaining in the Japanese Economy
    • (Cambridge: Cambridge University Press)
    • (1988)
    • Aoki, M.1
  • 4
    • 0003833453 scopus 로고
    • The Japanese Main Bank System: Its Relevancy for Developing and Transforming Economies
    • (Oxford: Oxford University Press)
    • (1994)
    • Aoki, M.1    Patrick, H.2
  • 6
    • 85031456129 scopus 로고
    • Basle Committee on Banking Regulations and Supervisory Practices, Proposals for International Convergence of Capital Measurement and Capital Standards (Basle: Bank for International Settlements, December, Consultative Paper)
    • (1987)
  • 10
    • 0005922231 scopus 로고
    • "The Infrastructure of the Infrastructure? Toward "Embedded Financial Orthodoxy" in the International Political Economy"
    • R.P. Palan & B. Gills (eds), (Boulder: Lynne Rienner)
    • (1994) Transcending the State-Global Divide , pp. 223-249
    • Cerny, P.G.1
  • 14
    • 85031463180 scopus 로고
    • "Yukasyoken Jikahyoka no Keizaiteki Igi (Economic Implications of the Accounting Valuation for Marketable Securities Holdings)"
    • No. 3 and 5, pp. 33-48 and respectively
    • (1987) Kaikei , vol.132 , pp. 80-97
    • Daigo, S.1
  • 15
    • 0003536389 scopus 로고
    • International Banking Deregulation: The Great Banking Experiment
    • (Oxford: Blackwell)
    • (1992)
    • Dale, R.1
  • 18
    • 0003662681 scopus 로고
    • Open Economy Macroeconomics
    • (New York: Basic)
    • (1980)
    • Dornbush, R.1
  • 20
    • 85031460245 scopus 로고
    • EC, Proposal for a Council Directive on the Own Funds of Credit Institutions (EC, Official Journal of the European Communities, 86/C243/06)
    • (1986)
  • 21
    • 85031457769 scopus 로고
    • EC, Minutes of the Sitting of Tuesday, 7 July 1987, on the Own Funds of Credit Institutions (Debate) (EC, Official Journal of the European Communities, 87/C246/02)
    • (1987)
  • 22
    • 85031458926 scopus 로고
    • EC, Opinion on the Proposal for a Council Directive on the Own Funds of Credit Institutions (EC, Official Journal of the European Communities, 87/C180/06)
    • (1987)
  • 23
    • 85031461155 scopus 로고
    • "Futu-Ginko no Arikata to Ginkoseido no Kaisei ni tuite (On What General License Bank Should Be and Improvement of the Financial System)"
    • reprinted in Kinyu No. 388
    • (1979) Financial System Research Council , pp. 31-67
  • 24
    • 85031460687 scopus 로고
    • "Kinyu Jiyuka no Shinten to sono Kankyo Seibi (On The Development of Financial Liberalization and the Preparation for its Environmental Arrangements)"
    • reprinted in Kinyu, No. 459
    • (1985) Financial System Research Council , pp. 38-55
  • 26
    • 85162039846 scopus 로고
    • Alliance Capitalism, the Social Organization of Japanese Business
    • (Berkeley, CA: University of California Press)
    • (1992)
    • Gerlach, M.L.1
  • 28
    • 84935446711 scopus 로고
    • Governing the Economy, the Politics of State Intervention in Britain and France
    • (Oxford: Oxford University Press)
    • (1986)
    • Hall, P.1
  • 29
    • 0005987266 scopus 로고
    • "Ginko no Kenzensei to Kouteki Kisei/Kantoku (Soundness of Banks and the Public Regulation and Supervision)"
    • No. 2
    • (1986) Kinyu Kenkyu , vol.5 , pp. 119-144
    • Hasui, A.1
  • 33
    • 85031461223 scopus 로고
    • "Shinyo Chituzyo Iji to Kouteki Kisei (The Maintainance of Financial Order and Public Regulation)"
    • No. 55
    • (1983) Kikan Gendai Keizai , pp. 16-35
    • Horiuchi, A.1
  • 34
    • 0006017057 scopus 로고
    • "Kinyu no Jiyuka to Sisutemu no Anteisei (Financial Liberalization and the Stability of the System)"
    • December
    • (1987) Monthly Kinyu Journal , pp. 9-13
    • Horiuchi, A.1
  • 35
    • 0006001013 scopus 로고
    • "Yukasyoken Hyoka wo meguru Mondaiten (Issues on Security Valuation)"
    • No. 3
    • (1994) Kigyo Kaikei , vol.46 , pp. 25-31
    • Hosaka, K.1
  • 37
    • 85031463655 scopus 로고
    • Ginko Risuku to Kisei no Keizaigaku (Bank Risks and Economics of Regulation)
    • (Tokyo: Toyo Keizai Shinposya)
    • (1990)
    • Ikeo, K.1
  • 38
    • 85031460478 scopus 로고
    • Seminar Gendai Kaikei Nyumon (Tokyo: Nihon Keizai Shinbunsya)
    • (1994)
    • Ito, K.1
  • 39
    • 0005954358 scopus 로고    scopus 로고
    • "Jiryu ni Tsuizui Suru Hitotachi e (To Those who Swim with the Tide)"
    • May
    • (1998) This is Yomiuri , pp. 38-57
    • Ito, M.1
  • 40
    • 0005954934 scopus 로고
    • Nihongata Kinyu no Rekishiteki Kozo (Historical Structure of Japan's Financial System)
    • (Tokyo: Tokyo University Press)
    • (1995)
    • Ito, O.1
  • 42
  • 50
    • 0003787506 scopus 로고
    • Governing the Global Economy: International Finance and the State
    • (Cambridge, MA: Harvard University Press)
    • (1994)
    • Kapstein, E.B.1
  • 53
    • 0005998669 scopus 로고
    • "Kinyu Jiyuka Kokusaika Kakuron no Gutaika wo cyakujitsuni susumeru (Steady Progress in Implementing Details of Financial Liberalization and Internationalization)"
    • No. 1
    • (1985) Kinyu Zaisei Jizyo , vol.36 , pp. 32-43
    • Kinyu, Z.J.1
  • 54
    • 0005922959 scopus 로고
    • "Kinyu Jiyuka no Shinkyokumen ni taiousuru Ginko Gyosei (Banking Administration Responding to the New Dimension of the Financial Liberalization)"
    • No. 1
    • (1986) Kinyu Zaisei Jizyo , vol.37 , pp. 18-31
    • Kinyu, Z.J.1
  • 55
    • 85031461010 scopus 로고
    • "Mitsui Ginko, Beiei Kyodo Teian ni Fukumieki no Kumiire wo Yosei (Mitsui Bank Requested to Incorporate Hidden Reserve in the US-UK Joint Proposal)"
    • No. 18
    • (1987) Kinyu, Zaisei Jizyo , vol.38 , pp. 10-11
    • Kinyu, Z.J.1
  • 56
    • 85031458028 scopus 로고
    • "Keieisya no Tekisetsu na Handan ga Towareteiru (Adequacy of Management Judgement will be Tested)"
    • No. 21
    • (1987) Kinyu Zaisei Jizyo , vol.38 , pp. 20-30
    • Kinyu, Z.J.1
  • 57
    • 85031457357 scopus 로고
    • "Kinseicyo, Jikoshihon Hiritsu Kaizen ni Kansuru Tokubetsubbukai wo Sechi (The Financial System Research Council Formed a Special Task Force on the Improvement of Capital Adequacy Ration)"
    • No. 12
    • (1988) Kinyu Zaisei Jizyo , vol.39 , pp. 8
    • Kinyu, Z.J.1
  • 58
    • 61349186510 scopus 로고
    • Risk, Uncertainty and Profit
    • (Chicago: University of Chicago Press, first published in 1921 by Houghton Mifflin Company (Boston, New York)
    • (1971)
    • Knight, F.H.1
  • 59
    • 0004138811 scopus 로고
    • Economics of Shortage
    • (Amsterdam: North-Holland)
    • (1980)
    • Kornai, J.1
  • 60
    • 85031458635 scopus 로고
    • "Jikoshihon no Jyujitsu, Haito Kisei no Danryokuka, Ryudosei no Kakuho, Oguchi Shinyo Kyoyo Kisei Zyujitsu wo Hakaru (To Work for the Improvement of Capital Level, the Flexible Regulations on Dividends, Maintenance of the Improvement of Regulation on Large Deposits)"
    • No. 22
    • (1986) Kinyu Zaisei Jizyo , vol.37 , pp. 20-23
    • Kubono, S.1
  • 64
    • 0005988810 scopus 로고
    • "Kanryosei no Kotai? (Retreat of the Japanese Bureaucracy?)"
    • No. 3
    • (1994) Soshiki Kagaku , vol.28 , pp. 26-36
    • Mabuchi, M.1
  • 65
    • 0005920052 scopus 로고
    • Risk and Capital Adequacy in Commercial Banks
    • (Chicago, IL: University of Chicago Press)
    • (1981)
    • Maisel, S.1
  • 66
    • 85031454952 scopus 로고
    • "Ginko no Kisei Taikei (Regulatory Framework for Banks)"
    • T. Tachibanaki & K. Matsuura (eds), (Finance in Japan: Markets and Hierarchies), (Tokyo: Nihon Hyoronsya)
    • (1994) Nihon no Kinyu: Sizyo to Soshiki , pp. 11-46
    • Matsuura, K.1
  • 67
    • 85031460917 scopus 로고    scopus 로고
    • Nihonteki Keieizaimu to Corporate Governance (The Japanese Style Corporate Finance and Corporate Governance) (Tokyo: Cyuo Keizai)
    • (1997)
    • Matsumura, K.1
  • 71
    • 84984095086 scopus 로고
    • "Application of Anglo-American Principles of Consolidation to Corporate Financial Disclosure in Japan"
    • No. 1
    • (1984) Abacus , vol.20 , pp. 16-33
    • McKinnon, J.L.1
  • 75
    • 0004158585 scopus 로고
    • Organizational Environments: Ritual and Rationality
    • (Beverly Hills, CA: Sage)
    • (1983)
    • Meyer, J.W.1    Scott, W.R.2
  • 80
    • 85031461149 scopus 로고
    • Ministry of Finance, Keiei Shohiritsu no Minaoshi (Amendments of the Balance Sheet Regulations, Tokyo: Ministry of Finance, 1986a, Administrative Guidance), cited also in Kinyu Zaisei Jizyo, No. 20
    • (1986) , vol.37 , pp. 62
  • 81
    • 85031462727 scopus 로고
    • Ministry of Finance, 35th Annual Report of Banking Bureau (Tokyo: Ministry of Finance, Annual Report, No. 35)
    • (1986)
  • 82
    • 0003520664 scopus 로고
    • Can "It" Happen Again? Essays on Instability and Finance
    • (New York: Sharpe)
    • (1982)
    • Minsky, H.P.1
  • 83
    • 85031455842 scopus 로고    scopus 로고
    • Henbou suru Nishon Shinsyugi (Transforming Japanese Capitalism) (Tokyo: Chikuma Syobo)
    • (2000)
    • Miyamoto, M.1
  • 84
    • 0005920837 scopus 로고
    • "Top Anketo, Keiei Syohiritsu Unyo ni Nozomu (Opinions of Top Managers, Requests concerning the Application of Balance Sheet Regulations on Banks)"
    • Monthly Kinyu Journal, October
    • (1986) Monthly Kinyu Journal , pp. 71-74
  • 85
    • 84982701415 scopus 로고
    • "Theories of Regulation and Changes in Regulation: The Case of Financial Markets"
    • No. 2
    • (1986) Political Studies , vol.34 , pp. 185-201
    • Moran, M.1
  • 86
    • 85031463216 scopus 로고
    • The Politics of the Financial Services Revolution (Hampshire/London: Macmillan)
    • (1991)
    • Moran, M.1
  • 89
    • 85031462532 scopus 로고
    • "Yokinhoken Ho oyobi Zyunbiyokin Seido Kaiseihouan no Gaiyo (Outline of Deposit Insurance and Deposit reserves System Bill)"
    • No. 10
    • (1986) Kinyu Zaisei Jizyo , vol.37 , pp. 20-25
    • Nakamura, A.1
  • 90
    • 85031460055 scopus 로고
    • Nishi Doitsu no Kinyu Syoken Sisutemu (Financial and Securities Systems in West Germany)
    • (ed.), (Tokyo: Nihon Syoken Keizai Kenkyuzyo)
    • (1984) Nihon Syoken Keizai Kenkyuzyo
  • 91
    • 36348955130 scopus 로고    scopus 로고
    • Kinyu Gyosei no Haiin (The Cause of Defeat of Administrating the Finance)
    • (Tokyo: Bungei Syunzyu)
    • (1999)
    • Nishimura, Y.1
  • 92
    • 0005922679 scopus 로고
    • "Nihonteki Kanri Kaikei Riron no Kanosei, Kaikei ni okeru Kashisei to Fukashisei (Possibility of Japanese Managerial Accounting Theory, Visibility and Invisibility in Accounting)"
    • No. 2
    • (1993) Kaikei , vol.143 , pp. 16-30
    • Okano, H.1
  • 93
    • 85031459334 scopus 로고
    • "Kinseicyo Toshin Kinyu Jiyuka no Shinten to sono Kankyo Seibi no Pointo (The Points of "The Development of the Financial Liberalization and its Environmental Arrangements" by The Financial System Research Council)"
    • No. 22
    • (1985) Kinyu Zaisei Jizyo , vol.36 , pp. 16-20
    • Okubo, Y.1
  • 95
    • 0004178057 scopus 로고
    • Beyond Individualism
    • (Cambridge, MA: Harvard University Press)
    • (1995)
    • Piore, M.J.1
  • 96
    • 0004327857 scopus 로고
    • The Great Transformation
    • (New York: Rinehart)
    • (1944)
    • Polanyi, K.1
  • 97
    • 0003503610 scopus 로고
    • The New Institutionalism in Organizational Analysis
    • (Chicago, IL: University of Chicago Press)
    • (1991)
    • Powell, W.W.1    DiMaggio, P.J.2
  • 100
    • 0005987271 scopus 로고
    • Banking, Politics and Global Finance
    • (Aldershot: Elgar)
    • (1995)
    • Reinicke, H.W.1
  • 102
    • 85031458590 scopus 로고    scopus 로고
    • Kokusai Kinyu Kisei to Kaikei Seido (International Financial Regulation and the Accounting System) (Kyoto: Koyo Syobo)
    • (1998)
    • Sawabe, N.1
  • 106
    • 0005920525 scopus 로고
    • "Jikoshihon Hititsu no Kokusai Touitsu Kizyun to Ginko no Taiou (Internationally Standardized Capital Adequacy Ratio and Banks' Reactions)"
    • No. 2
    • (1988) Kinyu Zaisei Jijo , vol.39 , pp. 18-25
    • Seruzawa, T.1
  • 111
    • 8344269245 scopus 로고
    • "Delegated Monitoring Among Delegated Monitors: Principal-Agent Aspects of the Japanese Main Bank System"
    • Japan in a Global Economy, a European Perspective Conference, Stockholm, Sweden, September 5-6
    • (1991)
    • Sheard, P.1
  • 114
    • 85031456255 scopus 로고    scopus 로고
    • Main Bank Shihonsyugi no Kiki (The Crisis of the Main Bank Capitalism) (Tokyo: Toyo Keizai Shinposya)
    • (1997)
    • Sheard, P.1
  • 115
    • 85031458853 scopus 로고
    • Shisankakakuhendo no Mechanism to sono Keizaikoka ni kansuru Kenkyukai, Shisankakakuhendo no Mechanism to sono Keizaikoka (Assets Price Fluctuations and their Economic Effects), Ministry of Finance
    • (1993)
  • 122
    • 85031455410 scopus 로고
    • "Jikoshihon Hiritsu Kisei no Kokusai Kyocyo ni Torikumu (International Cooperation on the Capital Adequacy Standards)"
    • No. 24
    • (1987) Kinyu Zaisei Jizyo , vol.38 , pp. 7
    • Tanji, M.1
  • 123
    • 0006011304 scopus 로고
    • "Ginko ni Motomerareru Jisyuteki Keiei Gensoku no Kakuritsu (Establishment of Independent Management Principles of Banks is Necessary)"
    • October
    • (1986) Monthly Kinyu Journal , pp. 64-89
    • Tateno, B.1
  • 124
    • 85031458595 scopus 로고
    • "Keiei no Jisyuteki Kaizen wo Semaru Disukurozya (Disclosure Urges Voluntary Improvement of Management Performance)"
    • No. 21
    • (1984) Kinyu Zaisei Jizyo , vol.35 , pp. 18-22
    • Tokuda, H.1
  • 125
    • 0005991422 scopus 로고
    • "Amerika no Kinyujiyuka ni miru Siso to Kodo (The Ideologies and Behaviour in American Interest Rate Liberalization)"
    • No. 1
    • (1984) Kinyu Zaisei Jizyo , vol.35 , pp. 32-39
    • Tokuda, H.1
  • 126
    • 85031457925 scopus 로고
    • Jikoshihon Hiritsu Kisei to Ginko Keiei Senryaku no Tenkan (The Capital Adequacy Standard and the Shit of Banks Management Strategies)
    • (ed), (Tokyo: Kinyu Zaisei Jizyo enkyukai)
    • (1988)
    • Tokuda, H.1
  • 127
    • 85031462909 scopus 로고
    • "Kinseicyo, 'Sinyo Chituzyo Iji' wo Cyusin ni Singisaikai (The Financial System Research Council Restarted the Discussion Primarily on the Maintenance of Financial Order)"
    • No. 38
    • (1984) Kinyu Zaisei Jizyo , vol.35 , pp. 18-19
    • Uchida, T.1
  • 128
    • 85031456263 scopus 로고
    • "Kinyu Jiyuka no Shinten to sono Kankyo Seibi, Kinyu Seido Cyosakai Toshin ni tsuite (Progress in Financial Liberalization and its Institutional Arrangement, about the Report by The Financial System Developments of Financial Liberalization and its Environmental Arrangements"
    • No. 460
    • (1985) Kinyu , pp. 23-30
    • Uchida, T.1
  • 132
    • 85031459726 scopus 로고
    • Wirtschaftsgeschichte (2te Auflage). Munchen und Leipzig
    • (1924)
    • Weber, M.1
  • 136
    • 0003531998 scopus 로고
    • The Economic Institutions of Capitalism: Firms, Markets, Relational Contracting
    • (London: Macmillan)
    • (1985)
    • Williamson, O.E.1
  • 139
    • 84921592451 scopus 로고
    • Kinyu Kikan no Risuku Kanri to Jikoshihon (Risk management of Financial Institutions and the Own Fund)
    • (Tokyo: Yuhikaku)
    • (1989)
    • Yokoyama, A.1
  • 140
    • 85031452724 scopus 로고
    • Nihongata Keiei Sisutemu no Kozai (Merits and Demerits of the Japanese Management System)
    • (Tokyo: Toyo Keizai Shinposya)
    • (1993)
    • Yoshida, K.1
  • 141
    • 85031460431 scopus 로고
    • "Kenzensei Iji ni Hitsuyo Saisyogen no Wakugumi wo Shimesu (Minimum Framework necessary for the Maintenance of Sound Banking System)"
    • No. 20
    • (1985) Kinyu Zaisei Jizyo , vol.36 , pp. 16-18
    • Yoshimura, Y.1
  • 143
    • 85031453956 scopus 로고    scopus 로고
    • Zenkoku Ginko Kyokai Rengokai (ed), Ginko Kyokai Gozyunen Shi (Fifty Years of the Japanese Bankers Association) Zenkoku Ginko Kyokai
    • (1997)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.