Research on the non-financial information disclosure practice, its information effect and management behavior in Japanese firms

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380607
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Yokohama City University
• Principal Investigator: Nakajo Yusuke 横浜市立大学, 国際マネジメント研究科, 教授 (40244503)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 非財務情報 / 非GAAP指標 / ディスクロージャー / 有価証券報告書 / 財務報告制度 / 中期経営計画

Outline of Final Research Achievements

This study explores non-financial information disclosure practice of Japanese firms. To study these, I constructed database of disclosed non-financial information and non-GAAP measures. Using this database, I found features of non-financial information in Japanese firms and characteristics of Japanese firm that disclosed non-financial information. Also, I empirically examine economic effects of non-GAAP measure disclose in Japanese firms. Finally, I make some recommendations to the financial reporting system of Japan.

Free Research Field

会計学