Research on the non-financial information disclosure practice, its information effect and management behavior in Japanese firms
Project/Area Number |
25380607
|
Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Yokohama City University |
Principal Investigator |
Nakajo Yusuke 横浜市立大学, 国際マネジメント研究科, 教授 (40244503)
|
Project Period (FY) |
2013-04-01 – 2016-03-31
|
Project Status |
Completed (Fiscal Year 2015)
|
Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
|
Keywords | 非財務情報 / 非GAAP指標 / ディスクロージャー / 有価証券報告書 / 財務報告制度 / 中期経営計画 / 財務報告 |
Outline of Final Research Achievements |
This study explores non-financial information disclosure practice of Japanese firms. To study these, I constructed database of disclosed non-financial information and non-GAAP measures. Using this database, I found features of non-financial information in Japanese firms and characteristics of Japanese firm that disclosed non-financial information. Also, I empirically examine economic effects of non-GAAP measure disclose in Japanese firms. Finally, I make some recommendations to the financial reporting system of Japan.
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Report
(4 results)
Research Products
(4 results)
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[Book] 会計学の手法2015
Author(s)
田村威文、中條祐介、浅野信博
Total Pages
195
Publisher
中央経済社
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