1999 Fiscal Year Final Research Report Summary
Information Users' Needs and Financial Reporting in the EU
| Project/Area Number |
09041086
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| Research Category |
Grant-in-Aid for Scientific Research (B).
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aichi Gakuin University |
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Principal Investigator |
TAKEDA Yasuhiro Aichi Gakuin University, Faculty of Management, Professor of Accounting, 経営学部, 教授 (10064817)
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| Co-Investigator(Kenkyū-buntansha) |
MUKAI Ichiro Aichi Gakuin University, Faculty of Management, Associate Professor of Accounting, 経営学部, 助教授 (20308761)
MATSUDA Osamu Nagoya Joshi Shouka Junior College, College of Commerce, Associate Professor of Accounting, 商科, 助教授 (90291872)
KIMURA Toshio Ichimura Gakuin Junior College, College of Commerce, Associate Professor of Accounting, 商経科, 助教授 (80310580)
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| Project Period (FY) |
1997 – 1999
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| Keywords | European Union / Information Users / Information Users' Needs / Annual Report / Financial reporting / Accounting Standards |
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| Research Abstract |
The purpose of our research is to examine the scope of the information users and their needs, and financial information disclosed by the multinational enterprises in the European Union (EU), 15 countries, in relation to the EU Company Law Directives No.4, No.7, and No.8. Many prior literatures like this theme studied about users' needs and financial reporting about the U.K., Germany, France and the Netherlands. Not so many researches described about another EU countries.
Some results of our research are followings.
1. Investors and creditors are the most important information users in many countries. They will use financial information to make some decisions. Tax authorities also use financial information to calculate taxable income and impose taxed in some countries, except for the U.K., Ireland and the Netherlands.
2. The method of collect capital influences on the objective of financial reporting and information users. For example in developed countries of securities market, investors are the most important information users. If governments are stockholders, they are interested in financial information of the companies.
3. Annual report gives many resources of financial and non-financial data to not only investors but also employees, trade creditors, customers.
4. Our research results provide similarities and differences among many multinational enterprises in the EU.
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