2010 Fiscal Year Final Research Report
Empirical Research of Voluntary Disclosures
| Project/Area Number |
20330094
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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 | Hitotsubashi University |
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Principal Investigator |
ITO Kunio Hitotsubashi University, 大学院・商学研究科, 教授 (60134889)
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| Co-Investigator(Kenkyū-buntansha) |
NAKAJO Yusuke 横浜市立大学, 国際総合科学部, 教授 (40244503)
NAKANO Makoto 一橋大学, 大学院・商学研究科, 教授 (00275017)
TAKEGUCHI Keisuke 法政大学, 経済学部, 教授 (80386333)
KAGAYA Tetsuyuki 一橋大学, 大学院・商学研究科, 准教授 (80323913)
NOMA Mikiharu 一橋大学, 大学院・国際企業戦略研究科, 准教授 (80347286)
KAWASHIMA Kenji 法政大学, 経営学部, 准教授 (80406652)
YAZAWA Kenichi 青山学院大学, 経営学部, 准教授 (70406817)
KOMETANI Kenji 東北大学, 大学院・経済学研究科, 准教授 (90432731)
TSUMURAYA Shouichi 埼玉大学, 経済学部, 准教授 (90432054)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 自発的開示 / 非財務情報 / コーポレート・ガバナンス / IR / 業績予想 / 有事価値関連性 |
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| Research Abstract |
The objective of this research is to empirically examine economic effects of voluntary disclosures in Japanese firms. To study these, we constructed some databases and analyzed them. We found the following facts from our research. First, great disclosure corporations can get the low cost of capital or low value of market beta. Second, great disclosure corporations can convey their intangible assets through disclosures. Third, great disclosure corporations make earnings forecasts by management more accurate than others.
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