A study in Integrated Disclosure of Risk Information -A New Viewpoint of Financial Reporting into Integrated Reporting-

2015 Fiscal Year Final Research Report

• Project/Area Number: 25285139
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Partial Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Aoyama Gakuin University
• Principal Investigator: KONISHI Noriyuki 青山学院大学, 会計プロフェッション研究科, 教授 (80205434)
• Co-Investigator(Kenkyū-buntansha): ASANO Takashi 首都大学東京, 社会(科)学研究科, 准教授 (30329833) ; USAMI Yoshihiro 専修大学, 経営学部, 准教授 (60255966) ; UMEHARA Hidetugu 明治大学, 会計専門職研究科, 教授 (40282420) ; OTOKAWA Kazuhisa 神戸大学, 大学院経営学研究科, 教授 (90295733) ; KIM Hyonok 東京経済大学, 経営学部, 准教授 (40547270) ; FYKUKAWA Hironori 一橋大学, 大学院商学研究科, 教授 (80315217) ; MACHIDA Yoshihiro 青山学院大学, 大学院会計プロフェッション研究科, 教授 (50267431) ; YONEYAMA Masaki 東京大学, 経済学研究科(研究院), 教授 (00276049) ; TAMEFUSA Maki 岐阜経済大学, 経営学部, 専任講師 (70756593)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: リスク情報 / 統合報告 / リスクマネジメント / 業績予測 / 財務報告の概念フレームワーク / 定性情報 / 公正価値 / 保証

Outline of Final Research Achievements

Risk information is fundamental to users assessing and predicting about the future cash flow of an entity. It is generally accepted that risk information is critical to understanding the financial performance and position of an entity. It is therefore generally accepted that a better understanding of risks by investors and other stakeholders would be beneficial.
It is stated that enhanced information about what companies do to assess and manage risk will (1) provide practical forward-looking information, (2) reduce the cost of capital, (3) encourage better risk management, (4) help to ensure the equal treatment of stakeholders, and (5) improve accountability of management, (6)investor protection and the usefulness of financial reporting. Disclosure and assurance of risk information are becoming an integral part of the financial reporting.

Free Research Field

財務会計