2017 Fiscal Year Final Research Report
Financial Reporting and The Great East Japan Earthquake
| Project/Area Number |
26380621
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hosei University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | 財務報告 / 東日本大震災 / 平成28年（2016年）熊本地震 / 適時開示情報 |
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| Outline of Final Research Achievements |
This study described and analyzed the financial reporting practices of Japanese companies related to the Great East Japan Earthquake that occurred on March 11, 2011. I aimed to comprehensively examine how financial reporting should be done at the time of a major disaster and record the experience on the financial reporting practice of the Great East Japan Earthquake from the viewpoint of academic research and leave it as a lesson for future generations.
The 2016 Kumamoto Earthquake occurred in April 2016 which was under execution of this research subject, and the financial reporting practice of the company closely related to this research was observed. Given the impact of the disaster and the magnitude of social significance, I included the financial report on the earthquake in this research, and carried out research in such a way as to cover the both earthquakes.
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| Free Research Field |
財務会計
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