@article{oai:nfu.repo.nii.ac.jp:00000710,
 author = {小栗, 崇資 and Oguri, Takashi},
 journal = {日本福祉大学経済論集},
 month = {Jan},
 note = {This paper is concerned with the possibility of appropriation of consolidated profit for dividends on consolidated statements. According to a lot of accounting textbooks, consolidated statements seem to be useful on the disclosure of group accounting information, but they seem not to be possible to appropriate consolidated profit, because appropriation of profit for dividends is done by only parent company. From the point of historical view, however, so many companies in the US have appropriated consolidated profit for dividends and a few of company law have presented the possibility of appropriation of consolidated profit. In this paper, the author studies critically on the US experiences of consolidated accounting and focuses on the possibility to enlarge the function of consolidated statements, not only to full disclosure of group information but to appropriation of consolidated profit.},
 pages = {51--66},
 title = {連結財務諸表における利益分配機能},
 volume = {9・10},
 year = {1995},
 yomi = {オグリ, タカシ}
}