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企業の内部情報システムの質と企業の投資行動

Author

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  • 藤谷, 涼佑

Abstract

本稿は、企業の内部情報システムの質が企業の投資行動に与える影響を分析する。企業の内部情報システムが整備されていると、経営者が適時的に投資機会を把握することができると予想される。また、企業内部の資本配分が効率的に行われるようになると予想される。検証の結果、開示ラグの小ささで測定した内部情報システムの質が大きくなるほど、①企業の投資行動が積極的になっており、②産業レベルの投資機会に対する感応度が改善していることが明らかになった。これらの結果は、企業の内部情報システムが、経営者が把握可能な情報を変化させることを通じて、投資行動を変化させていることを示唆する結果である。

Suggested Citation

  • 藤谷, 涼佑, 2019. "企業の内部情報システムの質と企業の投資行動," Working Paper Series G-2-13, Hitotsubashi University Center for Financial Research.
    • Handle: RePEc:hit:hcfrwp:g-2-13
    Note: This version: June 2019
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    More about this item

    Keywords

    内部情報システム; 報告ラグ; 設備投資;
    All these keywords.

    JEL classification:

    • D25 - Microeconomics - - Production and Organizations - - - Intertemporal Firm Choice: Investment, Capacity, and Financing
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies

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