2012 Fiscal Year Final Research Report
Empirical Studies about the Information Properties and the Economic Effect of the Mid-term Management Plan
| Project/Area Number |
22530486
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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 |
Accounting
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| Research Institution | Yokohama City University |
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Principal Investigator |
NAKAJO Yusuke 横浜市立大学, 大学院・国際マネジメント研究科, 教授 (40244503)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 自発的開示 / 中期経営計画 / IR / 非財務情報 / 財務報告 |
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| Research Abstract |
The purpose of this research is to consider unsolved problems regarding the disclosure of the mid-term management plan information in Japanese firms. As key results of the research, firstly, I clarified actual situation about the disclosure of the mid-term management plan information in Japanese firms. Secondly, I documented the characteristics of the firms to report externally their mid-term management plan information. Thirdly, I documented an information effect by the disclosure of the mid -term management plan information. And lastly, I examined the relationship between financial targets accomplishment of the mid-term management plan and the accounting policy choice.
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