Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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Research Abstract |
The purpose of this research is to consider unsolved problems regarding the disclosure of the mid-term management plan information in Japanese firms. As key results of the research, firstly, I clarified actual situation about the disclosure of the mid-term management plan information in Japanese firms. Secondly, I documented the characteristics of the firms to report externally their mid-term management plan information. Thirdly, I documented an information effect by the disclosure of the mid -term management plan information. And lastly, I examined the relationship between financial targets accomplishment of the mid-term management plan and the accounting policy choice.
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