2013 Fiscal Year Final Research Report
International analysis on corporate internal information disclosure in financial performance reporting
| Project/Area Number |
22730357
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Oita University |
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Principal Investigator |
NAKAMURA Miho 大分大学, 経済学部, 准教授 (60381026)
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| Project Period (FY) |
2010-04-01 – 2014-03-31
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| Keywords | 業績報告 / ディスクロージャー / 企業内部情報 / 資金調達行動 |
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| Research Abstract |
This study, in particular, was carried out focusing on the relationship with the funding activities and comprehensive income information in corporate activity. As a result, during the period, I found the following.
(1) Comprehensive income information is related to financing activities of the companies (OCI in particular). (2) There is a possibility that debt repayment proceeded more steadily as companies have more OCI items, and as a result financial soundness of companies is achieved. These findings were reported at the national and international conferences and are summarized in two papers.
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