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Comprehensive research on the business reporting of the Japanese companies

Research Project

Project/Area Number 14330041
Research Category

Grant-in-Aid for Scientific Research (B)

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

Principal Investigator

ITO Kunio  Hitotsubashi University, Graduate School of Commerce and Management, Professor, 大学院・商学研究科, 教授 (60134889)

Co-Investigator(Kenkyū-buntansha) HACHIYA Toyohiko  Hitotsubashi University, Graduate School of Decision Science and Technology, Associate Professor, 大学院・社会理工学研究科, 助教授 (00251645)
NAKAJYO Yusuke  Yokohama City University, Department of Commerce, Associate Professor, 商学部, 助教授 (40244503)
NAKANO Makoto  Hitotsubashi University, Graduate School of International Corporate Strategy, Associate Professor, 大学院・国際企業戦略研究科, 助教授 (00275017)
ONUMA Hiroshi  Otaru University of Commerce, Department of Commerce, Associate Professor, 商学部, 助教授 (00292079)
KAGAYA Tetsuyuki  Hitotsubashi University, Graduate School of Commerce and Management, Associate Professor, 大学院・商学研究科, 助教授 (80323913)
Project Period (FY) 2002 – 2004
Project Status Completed (Fiscal Year 2004)
Budget Amount *help
¥10,600,000 (Direct Cost: ¥10,600,000)
Fiscal Year 2004: ¥2,500,000 (Direct Cost: ¥2,500,000)
Fiscal Year 2003: ¥2,900,000 (Direct Cost: ¥2,900,000)
Fiscal Year 2002: ¥5,200,000 (Direct Cost: ¥5,200,000)
Keywordsintangible assets / corporate brand / investor relations / the reformation of the accounting systems / security analyst / corporate governance / 事業報告 / ビジネス・レポーティング
Research Abstract

The objective of this research is to make the characteristics and mechanism of the business reporting on the Japanese companies clear. Our contributions are followings.
The first contribution is to clarify the characteristics of the disclosures or investor relations on the Japanese companies. The Japanese companies tend to adopt the conservative policies on the voluntary disclosures. However, to reduce the capital costs and create corporate value, we think that the Japanese companies have to adopt the active policies on it.
The second contribution is to clarify the economic effects of the accounting reformation in Japan. In particular, we tried to clarify how the accounting activities of the Japanese companies change before and after the accounting formation during the latter 1990s.
The third contribution is to present the research results on the research conference and so on. For Example, our research presentations are as follows.
(1)Kunio, I., "Investor Relations in the twenty first century" Tokyo Investor Relations Conference 2003.12
(2)Kunio, I., "The problems and foresights of the intangible assets accounting," The Kanto session of the Japan Accounting Association, 2003.12
(3)Kunio, I., Yusuke, N., Makoto, N. and Tetsuyuki, K., "The problems and foresights of the intangible assets accounting and reporting" The Special Committee of the Japan Accounting Association, 2004.9
The fourth contribution is to make the database on the qualitative evaluation of the Japanese companies by the security analysts.

Report

(4 results)
  • 2004 Annual Research Report   Final Research Report Summary
  • 2003 Annual Research Report
  • 2002 Annual Research Report
  • Research Products

    (38 results)

All 2004 2003 Other

All Journal Article (24 results) Book (2 results) Publications (12 results)

  • [Journal Article] 無形資産会計の論点2004

    • Author(s)
      伊藤邦雄
    • Journal Title

      會計 165・5

      Pages: 645-662

    • NAID

      40006177058

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] コーポレートブランド経営の現状と課題2004

    • Author(s)
      伊藤邦雄
    • Journal Title

      日系ブランディング 1

      Pages: 2-17

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] レピュテーションを高めるコーポレートブランド経営2004

    • Author(s)
      伊藤邦雄
    • Journal Title

      リスクマネジメントbusiness 19・9

      Pages: 4-7

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] 新規株式公開企業の利益調整行動2004

    • Author(s)
      蜂谷豊彦(永田京子との共著)
    • Journal Title

      会計プログレス 5

      Pages: 91-106

    • NAID

      130008083170

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] プロフォーマ情報の質的変遷と戦略的活用2004

    • Author(s)
      中條祐介
    • Journal Title

      企業会計 56・4

      Pages: 515-521

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] 連結決算中心主義と配当政策2004

    • Author(s)
      加賀谷哲之
    • Journal Title

      企業会計 56・4

      Pages: 593-601

    • NAID

      40006207398

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Annual Research Report 2004 Final Research Report Summary
  • [Journal Article] The underlying issues of the intangible assets accounting2004

    • Author(s)
      Kunio, ITO
    • Journal Title

      Kaikei Vol.165 No.5

      Pages: 645-662

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The problems of the corporate brand management2004

    • Author(s)
      Kunio, ITO
    • Journal Title

      Nikkei Branding Vol.1

      Pages: 2-17

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Gaining the corporate reputation through the corporate brand management2004

    • Author(s)
      Kunio, ITO
    • Journal Title

      Risk Management Vol.19 No.9

      Pages: 4-7

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Earnings adjusted activities by the IPO companies2004

    • Author(s)
      Toyohiko, HACHIYA
    • Journal Title

      Kaikei progress Vol.5

      Pages: 91-106

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The Qualitative changes and strategic uses of the pro forma incomes2004

    • Author(s)
      Yusuke, NAKAJYO
    • Journal Title

      Kigyou Kaikei Vol.56 No.4

      Pages: 515-521

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The dividends policies in the Consolidated accounting centric age2004

    • Author(s)
      Tetsuyuki, KAGAYA
    • Journal Title

      Kigyou Kaikei Vol.56 No.4

      Pages: 593-601

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Measurement and reporting on the intellectual capital2004

    • Author(s)
      Kunio, ITO
    • Journal Title

      The funded research report of the Patent Office(The IPR research project at the Universities)

      Pages: 263-263

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] コーポレートブランド経営の現状と課題2004

    • Author(s)
      伊藤邦雄
    • Journal Title

      日経ブランデイング 1

      Pages: 2-17

    • Related Report
      2004 Annual Research Report
  • [Journal Article] コーポレートブランド経営の新潮流2003

    • Author(s)
      伊藤邦雄
    • Journal Title

      一橋ビジネスレビュー 51(3)

      Pages: 6-23

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] コーポレート・ガバナンスと会計制度-金融商品時価会計導入の経済的影響を中心として-2003

    • Author(s)
      伊藤邦雄
    • Journal Title

      フィナンシャル・レビュー 68号

      Pages: 34-63

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 財務報告・監査の課題と展望2003

    • Author(s)
      伊藤邦雄
    • Journal Title

      會計 163(2)

      Pages: 161-176

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 株式所有構造と企業価値2003

    • Author(s)
      蜂谷豊彦
    • Journal Title

      會計 163(4)

      Pages: 529-543

    • NAID

      40005735713

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] 無形資産とIR2003

    • Author(s)
      加賀谷哲之
    • Journal Title

      一橋ビジネスレビュー 51(3)

      Pages: 86-111

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The New Trend of the corporate brand management2003

    • Author(s)
      Kunio, ITO
    • Journal Title

      Hitotsubashi Business Review Vol.51, No.3

      Pages: 6-23

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Corporate governance and accounting systems-The analysis on the economic imp acts in the introduction of the financial instruments2003

    • Author(s)
      Kunio, ITO
    • Journal Title

      Financial, Review Vol.68

      Pages: 34-63

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The Problems and foresights of the financial reporting and auditing2003

    • Author(s)
      Kunio, ITO
    • Journal Title

      Kaikei Vol.163, No.2

      Pages: 161-176

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] The Structure of the shareholdings and corporate value2003

    • Author(s)
      Toyohiko, HACHIYA
    • Journal Title

      Kaikei Vol.163, No.4

      Pages: 529-543

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Journal Article] Intangible assets and Investor Relations2003

    • Author(s)
      Tetsuyuki, Kagaya
    • Journal Title

      Hitotsubashi Business Review Vol.51, No.3

      Pages: 86-111

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] 知的財産の測定と開示2004

    • Author(s)
      伊藤邦雄
    • Total Pages
      263
    • Publisher
      特許庁
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2004 Final Research Report Summary
  • [Book] 知的財産の測定と開示2004

    • Author(s)
      伊藤邦雄
    • Total Pages
      263
    • Publisher
      特許庁・受託研究報告書
    • Related Report
      2004 Annual Research Report
  • [Publications] 伊藤邦雄: "コーポレートブランド経営の新潮流"一橋ビジネスレビュー. 51(3). 6-23 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 伊藤邦雄: "コーポレート・ガバナンスと会計制度-金融商品時価会計導入の経済的影響を中心として-"フィナンシャル・レビュー. 68号. 34-63 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 伊藤邦雄: "無形資産会計の課題と展望"會計. 165(5)(未定). (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 中條祐介: "プロフォーマ情報の質的変遷と戦略的活用"企業会計. 56(4). 515-521 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 蜂谷豊彦: "株式所有構造と企業価値"會計. 163(4). 529-543 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 加賀谷哲之: "無形資産とIR"一橋ビジネスレビュー. 51(3). 86-111 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 伊藤 邦雄: "財務報告・監査の課題と展望"会計. 163・2. 161-176 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 伊藤 邦雄: "会計情報の利用目的と会計不信"企業会計. 55・1. 39-47 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 加賀谷哲之, 伊藤邦雄: "企業価値経営論(5)"一橋ビジネスレビュー. 50・3. 106-123 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 伊藤 邦雄: "会計基準の世界標準化の現状と展望"証券アナリスト・ジャーナル. 40・9. 5-14 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 加賀谷哲之, 伊藤邦雄: "企業価値経営論(3)"一橋ビジネスレビュー. 50・1. 132-151 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 伊藤 邦雄: "コーポレートブランドの現代的諸論点"ジュリスト. 1225. 2-4 (2002)

    • Related Report
      2002 Annual Research Report

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Published: 2002-04-01   Modified: 2016-04-21  

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