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Financial Reporting and The Great East Japan Earthquake

Research Project

Project/Area Number 26380621
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionHosei University

Principal Investigator

KAWASHIMA Kenji  法政大学, 経営学部, 教授 (80406652)

Project Period (FY) 2014-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2016: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Keywords財務報告 / 東日本大震災 / 平成28年(2016年)熊本地震 / 適時開示情報 / ディスクロージャー / 自然災害 / 熊本地震 / 印象管理 / 財務会計
Outline of Final Research Achievements

This study described and analyzed the financial reporting practices of Japanese companies related to the Great East Japan Earthquake that occurred on March 11, 2011. I aimed to comprehensively examine how financial reporting should be done at the time of a major disaster and record the experience on the financial reporting practice of the Great East Japan Earthquake from the viewpoint of academic research and leave it as a lesson for future generations.
The 2016 Kumamoto Earthquake occurred in April 2016 which was under execution of this research subject, and the financial reporting practice of the company closely related to this research was observed. Given the impact of the disaster and the magnitude of social significance, I included the financial report on the earthquake in this research, and carried out research in such a way as to cover the both earthquakes.

Report

(5 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report
  • Research Products

    (6 results)

All 2017 2016 2015 2014

All Journal Article (1 results) Presentation (5 results) (of which Int'l Joint Research: 4 results)

  • [Journal Article] 平成28年(2016年)熊本地震における適時開示情報の分析2017

    • Author(s)
      川島健司
    • Journal Title

      産業経理

      Volume: 76, 4 Pages: 58-81

    • NAID

      40021102868

    • Related Report
      2016 Research-status Report
  • [Presentation] Capital Market Reaction to Natural Disaster, Corporate Disclosure, and Corporate Philanthropy: A Case Study of the 2016 Kumamoto Earthquakes in Japan2017

    • Author(s)
      Kenji Kawashima
    • Organizer
      European Accounting Association
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Natural Disaster, Corporate Disclosure, and Capital Market Reactions: A Case Study of the 2016 Kumamoto Earthquakes in Japan2017

    • Author(s)
      Kenji Kawashima
    • Organizer
      American Accounting Association
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Capital Market Reaction to Disclosure in Disaster:A Case Study of the 2016 Kumamoto Earthquakes2016

    • Author(s)
      Kenji Kawashima
    • Organizer
      28th Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Maui, Hawaii, The United States of America
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] Use and Distortion of Graphs in Japanese Financial Reporting2015

    • Author(s)
      Kenji Kawashima
    • Organizer
      Asia-Pacific Conference on International Accounting Issues
    • Place of Presentation
      InterContinental Sanctuary Cove Resort, Gold Coast, Australia
    • Year and Date
      2015-11-03
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] An Investigation of Market Reactions to Disaster and Donation: A Case Study of the Great East Japan Earthquake2014

    • Author(s)
      Kenji Kawashima
    • Organizer
      26th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Regent Taipei(台湾/台北市)
    • Year and Date
      2014-10-28
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2019-03-29  

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