2001 Fiscal Year Final Research Report Summary
A Study on Electronic Disclosure
| Project/Area Number |
11430030
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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 | Konan University |
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Principal Investigator |
KAWASAKI Teruyuki Konan University, Faculty of Business Administration, Professor, 経営学部, 教授 (10122227)
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| 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)
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| Project Period (FY) |
1999 – 2001
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| Keywords | Electronic disclosure system / Financial reporting / Disclosure / Databasse disclosure / Business reporting / Internet / EDGAR / EDINET |
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| 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)."
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