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A Study on Electronic Disclosure

Research Project

Project/Area Number 11430030
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKonan University

Principal Investigator

KAWASAKI Teruyuki  Konan University, Faculty of Business Administration, Professor, 経営学部, 教授 (10122227)

Co-Investigator(Kenkyū-buntansha) IKEDA Koji  Konan University, Faculty of Business Administration, Professor, 経営学部, 教授 (80202886)
URASAKI Naohiro  Kinki University, Business and Economics, Professor, 商経学部, 教授 (60203600)
KOTANI Tohru  Osaka University of Economics, Information Management, Professor, 経営情報学部, 教授 (50300364)
HATO Kenichi  Kinki University, Business and Economics, Associate Professor, 商経学部, 助教授 (30228499)
UKITA Izumi  Kansai University of International Studies, Business Management, Associate Professor, 経営学部, 助教授 (70203502)
Project Period (FY) 1999 – 2001
Project Status Completed (Fiscal Year 2001)
Budget Amount *help
¥10,300,000 (Direct Cost: ¥10,300,000)
Fiscal Year 2001: ¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2000: ¥1,400,000 (Direct Cost: ¥1,400,000)
Fiscal Year 1999: ¥7,700,000 (Direct Cost: ¥7,700,000)
KeywordsElectronic disclosure system / Financial reporting / Disclosure / Databasse disclosure / Business reporting / Internet / EDGAR / EDINET / XBRL / 継続監査
Research Abstract

The next three subjects were discussed, and the following conclusion could get it by this research. 1.The first subject was the theoretical research of electronic disclosure", and it got the next conclusion. (1) The expansion from financial reporting to business reporting was discussed, and we concluded that the means which realized that was electronic disclosure. (2) The influence of the information technology to the auditing was discussed, and emphasis was put on the need of "the continuous auditing". (3) XBRL was discussed, and we concluded that this would become a standard technique of the future electronic disclosure."
2.The second subject was the institutional research of the electronic disclosure", and the present condition of electronic disclosure and subjects were made a relief about the next foreign countries and Japan ; (l) EDGAR (Electronic Data Gathering, Analysis and Retrieval) in U.S., (2) SEDAR (System for Electronic Document Analysis and Retrieval) in Canada, (3)RNS (Regulatory News Service) in U.K., (4)EDGE (Electronic Lodgement) in Australia, (5)MASNET(Monetary Authority of Singapore Network) in Singapore, (6) EDINET (Electronic Disclosure for Investors' NETwork) in Japan. "
3.The third subject was the actual condition of electronic disclosure in Japan", and the following actual condition was made a relief about the website of Japan. (1) The composition of the homepage, the usage of the multimedia, and so on were investigated, and the various actual condition of Japan was made a relief with a present analysis of the website (the number of investigation applicable company was 100). (2) The usage of the website, contents of financial information, and so on were researched by the questionnaire, and it found that the degree of concern for electronic disclosure was high (the number of investigation applicable company was 513, and the number of effective answer was 197)."

Report

(4 results)
  • 2001 Annual Research Report   Final Research Report Summary
  • 2000 Annual Research Report
  • 1999 Annual Research Report
  • Research Products

    (28 results)

All Other

All Publications (28 results)

  • [Publications] 河崎照行: "会計ディスクロージャーの拡大と情報テクノロジーのインパクト"會計. 157. 1-13 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 河崎照行: "ウェッブペース・ピジネスレポーティングの意義と課題"JICPAジャーナル. 12. 59-64 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 河崎照行: "電子メディアによる情報開示に関する研究"会計プログレス. 2. 102-104 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 浦崎直浩: "電子メディアを利用した情報開示に関する企業の意識動向"企業会計. 52. 25-29 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 池田公司: "ディスクロージャーの電子化と監査業務の変化"企業会計. 52. 30-36 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 浮田泉, 羽藤憲一: "XBRLの意義とその発展可能性"企業会計. 52. 37-42 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 河崎照行: "eディスクロージャー:電子情報開示の理論と実践"中央経済社. 180 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Teruyuki, KAWASAKI: "Expansion of Accounting Disclosure and Impact of information Technology"Accounting. Vol.157. 1-13 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Teruyuki, KAWASAKI: "Meaning and Subjects of Web-based Business Reprting"JIPAJournal. Vol.12. 59-64 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Teruyuki, KAWABATA: "A Study on Electronic Disclousure"Accounting Progress. Vol.12. 102-104 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Naohiro, URASAKI: "A Study of Management's Consciouness Trend on Electronic Disclousure"Kigyokaiken. Vol.52. 25-29 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Koji, IKEDA: "Electronic Disclousure and Change of Auditing Practice"Kigyokaiken. Vol.52. 30-36 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Izumi, UKITA and Kenichi, HATO: "Meaning and Deveropment of XBRL"Kigyokaiken. Vol.52. 37-42 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] Teruyuki KAWASAKI: "E-Disclousure: Theory and Practice of Electronic Disclosure"Chuokeizai-sha. 180 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2001 Final Research Report Summary
  • [Publications] 河崎 照行: "電子メディアによる情報開示に関する研究"会計プログレス. 2. 102-104 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 河崎 照行: "中国企業の電子情報開示に関する実態分析と課題"オフィスオートメーション. 2001秋. 189-192 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 河崎 照行: "eディスクロージャー:電子情報開示の理論と実践"中央経済社. 180 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 河崎照行: "会計ディスクロージャーの拡大と情報テクノロジーのインパクト"會計. 157・5. 1-13 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 河崎照行: "強制開示を超えた"任意開示とは""旬刊経理情報. 925. 24-28 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 河崎照行: "電子情報開示はなにを変えるのか"企業会計. 52・11. 18-24 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 浦崎直浩: "電子メディアを利用した情報開示に関する企業の意識動向"企業会計. 52・11. 25-29 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 池田公司: "ディスクローシャーの電子化と監査業務の変化"企業会計. 52・11. 30-36 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 浮田泉,羽藤憲一: "XBRLの意義とその発展可能性"企業会計. 52・11. 37-42 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 河崎照行: "ウェッブベース・ビジネスレポーティングの意義と課題"JICPAジャーナル. 12・3. 59-64 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 河崎照行: "エレクトロニック・ディスクロージャーの理論的基盤と実態分析"インベストメント. 53・1. 4-17 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 河崎照行: "ビジネスレポーティングと情報技術"甲南経営研究. 40・3/4. 111-126 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 池田公司: "ネットワーク環境におけるシステムの信頼性保証"甲南経営研究. 40・2. 57-75 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 池田公司: "ECASとシステム保証サービス"甲南経営研究. 40・3/4. 127-148 (2000)

    • Related Report
      1999 Annual Research Report

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Published: 1999-04-01   Modified: 2016-04-21  

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