| Project/Area Number |
63530077
|
|---|
| Research Category |
Grant-in-Aid for General Scientific Research (C)
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Waseda University |
|---|
Principal Investigator |
HIROSE Yoshikuni School of Commerce, Waseda univ. Assistant Professor, 商学部, 助教授 (80140739)
|
|---|
| Project Period (FY) |
1988 – 1989
|
| Project Status |
Completed (Fiscal Year 1990)
|
| Budget Amount *help |
¥1,700,000 (Direct Cost: ¥1,700,000)
Fiscal Year 1989: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 1988: ¥1,000,000 (Direct Cost: ¥1,000,000)
|
|---|
| Keywords | Disclosure / Segmental lnformation / Financial Statements / Annual Report / Industry Segment / Geographical Segment / Allocation of Common cost / Segment profit / ディスクロ-ジャ-制度 / 開示基準 / 会計基準 / 有価証券報告書 / 会計情報 / ディスクロージャー制度 / アニュアルリポート / SEC / FASB |
|---|
| Research Abstract |
Corporate diversification has taken place at an unprecedented rate in recent years. Some of this diversification arose from the development of new technologies and new products ; much, however, came through mergers and acquisitions (M&A).
Segments reporting is conducive to making sound decisions regarding companies whose component activities differ in terms of growth, profitability and risk.
The aim of this study is analyse disclosure of segmental information in annual reports in Japanese companies.
Summary of results drawn from this study are as follows :
1. With some exceptions, disclosure of segmental information in financial statements is not found.
2 Most of segmental information is disclosed in non-financial section of annual reports.
3 No serious opposition to disclosure of segment sales is found, but opposition to disclosure of segment contribution to prtofit and segment expense is strong.
|
