1990 Fiscal Year Final Research Report Summary

Research in Disclosure of Segmental Information in Japanese Companies.

Research Project

Project/Area Number	63530077
Research Category	Grant-in-Aid for General Scientific Research (C)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Waseda University
Principal Investigator	HIROSE Yoshikuni School of Commerce, Waseda univ. Assistant Professor, 商学部, 助教授 (80140739)
Project Period (FY)	1988 – 1989
Keywords	Disclosure / Segmental lnformation / Financial Statements / Annual Report / Industry Segment / Geographical Segment / Allocation of Common cost / Segment profit
Research Abstract	Corporate diversification has taken place at an unprecedented rate in recent years. Some of this diversification arose from the development of new technologies and new products ; much, however, came through mergers and acquisitions (M&A). Segments reporting is conducive to making sound decisions regarding companies whose component activities differ in terms of growth, profitability and risk. The aim of this study is analyse disclosure of segmental information in annual reports in Japanese companies. Summary of results drawn from this study are as follows : 1. With some exceptions, disclosure of segmental information in financial statements is not found. 2 Most of segmental information is disclosed in non-financial section of annual reports. 3 No serious opposition to disclosure of segment sales is found, but opposition to disclosure of segment contribution to prtofit and segment expense is strong.

(6 results)