Corporate behavior according to scale in the food manufacturing industry: Fact finding with "Financial Statements Statistics of Corporations by Industry"
2019
Kojima, D. (Kyoto University (Japan)) | Toyoda, H.
This paper explores recent corporate behavior in large corporations and small and medium-sized enterprises (SMEs) in the food manufacturing industry. In large corporations, shareholdings by foreign corporations and dividend payments are increasing, while the labor share is decreasing. On the liability side of the balance sheet, retained earnings have increased. On the asset side, long-term stockholdings, especially overseas mergers and acquisitions (M&As), are increasing, whereas tangible fixed assets have not increased. Although SMEs in the industry are not changing like large corporations, they own substantial intangible fixed assets, in the form of trademarks, compared to other industries.
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