| Project/Area Number |
21530465
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
KONISHI Noriyuki 青山学院大学, 会計プロフェッション研究科, 教授 (80205434)
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| Co-Investigator(Kenkyū-buntansha) |
USAMI Yoshihiro 専修大学, 経営学部, 准教授 (60255966)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
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| Keywords | リスク / 非財務情報 / 統合報告 / リスクマネジメント / 統合リスク情報 / ナラテイブ・レポーティング / 国際財務報告 / 国際交流情報 / 定性情報 / 会計学 / 経営学 / 経済統計学 / 解析・評価 / 確率論 |
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| Research Abstract |
This study aims to examine the relations between risk management and risk reporting for stakeholders. Risk reporting is becoming an integral part of a management report. It is stated that enhanced information about what companies do to assess and manage key business risk of all types will(1) provide practical forward-looking information,(2) reduce the cost of capital,(3) encourage better risk management,(4) help to ensure the equal treatment of all investors, and(5) improve accountability for stewardship, investor protection and the usefulness of financial reporting.
Companies with publicly-traded shares should lead the introduction of enhanced risk reporting in annual reports. This study states that it is necessary to issue regulatory guideline and the framework on integrated risk reporting in annual reports. It is also important to mention that since risk management is involved in the risk reporting process, motivation to directors is very important along with the regulatory guidelines for better risk reporting.
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