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Empirical Studies about the Information Properties and the Economic Effect of the Mid-term Management Plan

Research Project

Project/Area Number 22530486
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionYokohama City University

Principal Investigator

NAKAJO Yusuke  横浜市立大学, 大学院・国際マネジメント研究科, 教授 (40244503)

Project Period (FY) 2010 – 2012
Project Status Completed (Fiscal Year 2012)
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)
Keywords自発的開示 / 中期経営計画 / IR / 非財務情報 / 財務報告 / 自発的ディスクロージャー
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.

Report

(4 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Annual Research Report
  • 2010 Annual Research Report
  • Research Products

    (7 results)

All 2013 2012 2011

All Journal Article (4 results) Presentation (2 results) Book (1 results)

  • [Journal Article] 日本企業における非財務情報の開示2013

    • Author(s)
      中條祐介
    • Journal Title

      現代ディスクロージャー研究

      Volume: 13

    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Journal Article] 中期経営計画の策定・開示に関するサーベイ・リサーチ2013

    • Author(s)
      中條祐介
    • Journal Title

      横浜市立大学論叢-社会科学系列

      Volume: 63

    • Related Report
      2012 Final Research Report
  • [Journal Article] 中期経営計画の策定・開示に関するサーベイ・リサーチ2013

    • Author(s)
      中條祐介
    • Journal Title

      横浜市立大学論叢-社会科学系列-

      Volume: 第63巻

    • Related Report
      2012 Annual Research Report
  • [Journal Article] 中期経営計画情報の自発的開示行動とその企業特性2011

    • Author(s)
      中條祐介
    • Journal Title

      會計

      Volume: 180 Pages: 57-71

    • NAID

      40019067284

    • Related Report
      2012 Final Research Report 2011 Annual Research Report
  • [Presentation] 日本企業における非財務情報のディスクロージャー2012

    • Author(s)
      中條祐介
    • Organizer
      日本ディスクロージャー研究学会
    • Place of Presentation
      青山学院大学
    • Year and Date
      2012-06-10
    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Presentation] 中期経営計画情報の開示と特性2011

    • Author(s)
      中條祐介
    • Organizer
      日本会計研究学会
    • Place of Presentation
      久留米大学
    • Year and Date
      2011-09-19
    • Related Report
      2012 Final Research Report 2011 Annual Research Report
  • [Book] 企業会計研究のダイナミズム2012

    • Author(s)
      伊藤邦雄
    • Total Pages
      468
    • Publisher
      中央経済社
    • Related Report
      2012 Annual Research Report 2012 Final Research Report

URL: 

Published: 2010-08-23   Modified: 2019-07-29  

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