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2001 Fiscal Year Final Research Report Summary

A Study on Electronic Disclosure

Research Project

Project/Area Number 11430030
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKonan University

Principal Investigator

KAWASAKI Teruyuki  Konan University, Faculty of Business Administration, Professor, 経営学部, 教授 (10122227)

Co-Investigator(Kenkyū-buntansha) IKEDA Koji  Konan University, Faculty of Business Administration, Professor, 経営学部, 教授 (80202886)
URASAKI Naohiro  Kinki University, Business and Economics, Professor, 商経学部, 教授 (60203600)
KOTANI Tohru  Osaka University of Economics, Information Management, Professor, 経営情報学部, 教授 (50300364)
HATO Kenichi  Kinki University, Business and Economics, Associate Professor, 商経学部, 助教授 (30228499)
UKITA Izumi  Kansai University of International Studies, Business Management, Associate Professor, 経営学部, 助教授 (70203502)
Project Period (FY) 1999 – 2001
KeywordsElectronic disclosure system / Financial reporting / Disclosure / Databasse disclosure / Business reporting / Internet / EDGAR / EDINET
Research Abstract

The next three subjects were discussed, and the following conclusion could get it by this research. 1.The first subject was the theoretical research of electronic disclosure", and it got the next conclusion. (1) The expansion from financial reporting to business reporting was discussed, and we concluded that the means which realized that was electronic disclosure. (2) The influence of the information technology to the auditing was discussed, and emphasis was put on the need of "the continuous auditing". (3) XBRL was discussed, and we concluded that this would become a standard technique of the future electronic disclosure."
2.The second subject was the institutional research of the electronic disclosure", and the present condition of electronic disclosure and subjects were made a relief about the next foreign countries and Japan ; (l) EDGAR (Electronic Data Gathering, Analysis and Retrieval) in U.S., (2) SEDAR (System for Electronic Document Analysis and Retrieval) in Canada, (3)RNS (Regulatory News Service) in U.K., (4)EDGE (Electronic Lodgement) in Australia, (5)MASNET(Monetary Authority of Singapore Network) in Singapore, (6) EDINET (Electronic Disclosure for Investors' NETwork) in Japan. "
3.The third subject was the actual condition of electronic disclosure in Japan", and the following actual condition was made a relief about the website of Japan. (1) The composition of the homepage, the usage of the multimedia, and so on were investigated, and the various actual condition of Japan was made a relief with a present analysis of the website (the number of investigation applicable company was 100). (2) The usage of the website, contents of financial information, and so on were researched by the questionnaire, and it found that the degree of concern for electronic disclosure was high (the number of investigation applicable company was 513, and the number of effective answer was 197)."

  • Research Products

    (14 results)

All Other

All Publications (14 results)

  • [Publications] 河崎照行: "会計ディスクロージャーの拡大と情報テクノロジーのインパクト"會計. 157. 1-13 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 河崎照行: "ウェッブペース・ピジネスレポーティングの意義と課題"JICPAジャーナル. 12. 59-64 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 河崎照行: "電子メディアによる情報開示に関する研究"会計プログレス. 2. 102-104 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 浦崎直浩: "電子メディアを利用した情報開示に関する企業の意識動向"企業会計. 52. 25-29 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 池田公司: "ディスクロージャーの電子化と監査業務の変化"企業会計. 52. 30-36 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 浮田泉, 羽藤憲一: "XBRLの意義とその発展可能性"企業会計. 52. 37-42 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 河崎照行: "eディスクロージャー:電子情報開示の理論と実践"中央経済社. 180 (2001)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Teruyuki, KAWASAKI: "Expansion of Accounting Disclosure and Impact of information Technology"Accounting. Vol.157. 1-13 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Teruyuki, KAWASAKI: "Meaning and Subjects of Web-based Business Reprting"JIPAJournal. Vol.12. 59-64 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Teruyuki, KAWABATA: "A Study on Electronic Disclousure"Accounting Progress. Vol.12. 102-104 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Naohiro, URASAKI: "A Study of Management's Consciouness Trend on Electronic Disclousure"Kigyokaiken. Vol.52. 25-29 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Koji, IKEDA: "Electronic Disclousure and Change of Auditing Practice"Kigyokaiken. Vol.52. 30-36 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Izumi, UKITA and Kenichi, HATO: "Meaning and Deveropment of XBRL"Kigyokaiken. Vol.52. 37-42 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Teruyuki KAWASAKI: "E-Disclousure: Theory and Practice of Electronic Disclosure"Chuokeizai-sha. 180 (2001)

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 2003-09-17  

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