Empirical study about qualitative information of Japanese firms

2016 Fiscal Year Final Research Report

• Project/Area Number: 26870756
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Management; Accounting
• Research Institution: Konan University
• Principal Investigator: ITO Takeaki 甲南大学, マネジメント創造学部, 講師 (00709496)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 定性情報 / MD&A / テキストマイニング / 実証研究 / ディスクロージャー

Outline of Final Research Achievements

The purpose of this research is to analyze the qualitative information of Japanese firms. The sample period starts from the fiscal year beginning March 2004 when MD&A regulation was mandated in Japan. The sample period extends to fiscal year 2014. The result shows that the mean of MD&A information of Japanese firms is not significantly changed. But the maximum value is decreasing. We find that the relation between MD&A information and quantitative indexes such as management forecast.

Free Research Field

会計学