A Study on Corporate Disclosure: A Corporate Governance Perspective
| Project/Area Number |
22530502
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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 | Doshisha Women's College of Liberal Arts |
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Principal Investigator |
KITORA Yuko 同志社女子大学, 現代社会学部, 准教授 (50369675)
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| Co-Investigator(Renkei-kenkyūsha) |
OKUDA Shin'ya 名古屋市立大学, 経済学研究科(研究院), 准教授 (40351431)
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| Project Period (FY) |
2011-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥6,240,000 (Direct Cost: ¥4,800,000、Indirect Cost: ¥1,440,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2010: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
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| Keywords | 企業の情報開示 / 記述情報 / 内部統制システム / 会社法 / 基本方針 / 累積異常リターン / 個別リスク / テキストマイニング / 適時開示 / 内容分析 / 会計学 / コーポレート・ガバナンス / 叙述情報 |
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| Outline of Final Research Achievements |
This study focuses on listed companies' voluntary releases that announce the basic policy on internal control systems development, as established in accordance with the Japanese Companies Act. These releases are implemented according to listing rules on timely disclosure, are largely narrative, and can be recognized as one type of corporate governance disclosure.
We conduct a survey on the above-mentioned disclosure and analyze the disclosure contents such as the reason why companies revise their policy to reveal the factors that companies themselves consider to affect the revision of the policy. Further, we investigate corporate behavior regarding the disclosure to infer the extent of internal control systems development. Thus, the present study captures not only quantitative but also qualitative corporate characteristics of internal control systems. We incorporate these characteristics into empirical research on corporate disclosure invoking a corporate governance perspective.
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Report
(6 results)
Research Products
(12 results)
