Research on the non-financial information disclosure practice, its information effect and management behavior in Japanese firms

Research Project

Project/Area Number	25380607
Research Category	Grant-in-Aid for Scientific Research (C)
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.

Report

(4 results)