りそなホールデイング(HD)の公的資金導入で監査法人の果たした役割と再生への課題(統一論題『企業再生と経営倫理』)
2004 年 11 巻 p. 27-34
詳細
2004 年 11 巻 p. 27-34
The checkup of the auditing firm gave the reason for public funding to Risona HD. Shin Nihon Co., the auditing firm did tax effect accounting, seeking the injection of the fund for a 3-year-period instead of a 5-year-period. Therefore, the capital adequacy ration of Risona HD turned out to be less than 4%. it shows that accounting firms can play non-conventional roles. The revitalizing of Risona HD, with a newcomer Eiji Hosoya (ex vice president of JR East), could take a long time, regardless of 200 billion yen (2 billion USD) of public funding.
