Empirical study about qualitative information of Japanese firms
Project/Area Number |
26870756
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Multi-year Fund |
Research Field |
Management
Accounting
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Research Institution | Konan University |
Principal Investigator |
ITO Takeaki 甲南大学, マネジメント創造学部, 講師 (00709496)
|
Project Period (FY) |
2014-04-01 – 2017-03-31
|
Project Status |
Completed (Fiscal Year 2016)
|
Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
|
Keywords | 定性情報 / MD&A / テキストマイニング / 実証研究 / ディスクロージャー |
Outline of Final Research Achievements |
The purpose of this research is to analyze the qualitative information of Japanese firms. The sample period starts from the fiscal year beginning March 2004 when MD&A regulation was mandated in Japan. The sample period extends to fiscal year 2014. The result shows that the mean of MD&A information of Japanese firms is not significantly changed. But the maximum value is decreasing. We find that the relation between MD&A information and quantitative indexes such as management forecast.
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Report
(4 results)
Research Products
(8 results)