2000 Fiscal Year Final Research Report Summary
A GENERAL STUDY OF DISCLOSURE
| Project/Area Number |
09620032
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Civil law
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| Research Institution | KOBE UNIVERSITY |
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Principal Investigator |
KISHIDA Masao GRADUATE SCHLOOL OF LAW KOBE UNIVERSITY PROFESSOR, 大学院・法学研究科, 教授 (10030644)
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| Project Period (FY) |
1997 – 2000
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| Keywords | DISCLOSURE / CORPORATE TAX LAW / CORPORATION LAW / GENERALLY ACCEPTTED ACOUNTING PRINCIPLE / ACCOUNTING RULE / 不実開示 / 時価評価 / 口際会計基準 |
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| Research Abstract |
This sudty have made for the purpose of analyzing and making clear the real disclosure system between in 1996-2000. The way of studying of thisproject is the interdiciplinary and comparatively and experimentaly method.
The results are as follows.(1) a making new theory for combinig syudy of jurisprudence theory, for example company law, securities exchange laws, tax law and new acounting theory.(2) a comparative study of Japanese law system and other countries law svstems.(3) analyzing of theory and real pracises about disclosure system.
Those four years project of general study of disclosure system could make up new theory and new proposal theory for disclosure system. Theose theory have written under following papaers.
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