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A Study on Corporate Disclosure: A Corporate Governance Perspective

Research Project

Project/Area Number 22530502
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionDoshisha Women's College of Liberal Arts

Principal Investigator

KITORA Yuko  同志社女子大学, 現代社会学部, 准教授 (50369675)

Co-Investigator(Renkei-kenkyūsha) OKUDA Shin'ya  名古屋市立大学, 経済学研究科(研究院), 准教授 (40351431)
Project Period (FY) 2011-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥6,240,000 (Direct Cost: ¥4,800,000、Indirect Cost: ¥1,440,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2010: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Keywords企業の情報開示 / 記述情報 / 内部統制システム / 会社法 / 基本方針 / 累積異常リターン / 個別リスク / テキストマイニング / 適時開示 / 内容分析 / 会計学 / コーポレート・ガバナンス / 叙述情報
Outline of Final Research Achievements

This study focuses on listed companies' voluntary releases that announce the basic policy on internal control systems development, as established in accordance with the Japanese Companies Act. These releases are implemented according to listing rules on timely disclosure, are largely narrative, and can be recognized as one type of corporate governance disclosure.
We conduct a survey on the above-mentioned disclosure and analyze the disclosure contents such as the reason why companies revise their policy to reveal the factors that companies themselves consider to affect the revision of the policy. Further, we investigate corporate behavior regarding the disclosure to infer the extent of internal control systems development. Thus, the present study captures not only quantitative but also qualitative corporate characteristics of internal control systems. We incorporate these characteristics into empirical research on corporate disclosure invoking a corporate governance perspective.

Report

(6 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2013 Annual Research Report
  • 2012 Annual Research Report
  • 2011 Annual Research Report
  • Products Report
  • Research Products

    (12 results)

All 2017 2014 2013 2012 Other

All Journal Article (4 results) (of which Peer Reviewed: 4 results,  Open Access: 1 results) Presentation (1 results) Remarks (7 results)

  • [Journal Article] 内部統制システムの構築が決算発表時期の改善に与える影響 - 内部統制システム構築の基本方針についての適時開示に着目して -2017

    • Author(s)
      記虎 優子
    • Journal Title

      社会情報学 (社会情報学会 学会誌)

      Volume: 6 Issue: 1 Pages: 1-18

    • NAID

      130006206466

    • Related Report
      Products Report
    • Peer Reviewed / Open Access
  • [Journal Article] 内部統制システム構築の基本方針についての適時開示がリスクに与える影響2014

    • Author(s)
      記虎優子・奥田真也
    • Journal Title

      年報経営分析研究

      Volume: 30号

    • NAID

      110009816857

    • Related Report
      2013 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 内部統制システム構築の基本方針についての適時開示に対する証券市場の反応2013

    • Author(s)
      記虎優子・奥田真也
    • Journal Title

      同志社女子大学学術研究年報

      Volume: 64巻 Pages: 1-18

    • NAID

      120005642979

    • Related Report
      2013 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 会社法に基づく内部統制システム構築の基本方針の時系列分析―改定理由とその公表時期の関係―2012

    • Author(s)
      記虎 優子
    • Journal Title

      総合文化研究所紀要(同志社女子大学)

      Volume: 第29巻 Pages: 16-39

    • NAID

      120005643229

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Presentation] 内部統制システム構築の基本方針についての適時開示がリスクに与える影響2013

    • Author(s)
      記虎優子・奥田真也
    • Organizer
      日本経営分析学会第29回秋季大会
    • Place of Presentation
      大阪市立大学杉本キャンパス
    • Related Report
      2013 Annual Research Report
  • [Remarks] 同志社女子大学研究者データベース

    • URL

      http://research-db.dwc.doshisha.ac.jp/rd/html/japanese/researchersHtml/2909/2909_Researcher.html

    • Related Report
      2016 Annual Research Report Products Report
  • [Remarks] 同志社女子大学学術リポジトリ

    • URL

      https://dwcla.repo.nii.ac.jp/

    • Related Report
      2016 Annual Research Report Products Report
  • [Remarks] 同志社女子大学研究者データベース

    • URL

      http://research-db.dwc.doshisha.ac.jp/rd/html/japanese/researchersHtml/2909/2909_Researcher.html

    • Related Report
      2013 Annual Research Report
  • [Remarks] The Dreams of DoRIS (教員研究活動紹介集)

    • URL

      http://www.dwc.doshisha.ac.jp/region/parts/pdf/cooperation/faculty/system/kitora.pdf

    • Related Report
      2013 Annual Research Report
  • [Remarks] 同志社女子大学研究者データベース

    • URL

      http://research-db.dwc.doshisha.ac.jp/rd/html/japanese/researchersHtml/2909/2909_Researcher.html

    • Related Report
      2012 Annual Research Report
  • [Remarks] The Dreams of DoRIS (教員研究活動紹介集)

    • URL

      http://www.dwc.doshisha.ac.jp/region/parts/pdf/cooperation/faculty/system/kitora.pdf

    • Related Report
      2012 Annual Research Report
  • [Remarks]

    • URL

      http://www.dwc.doshisha.ac.jp/about/faculty/social/system/kitora.html

    • Related Report
      2011 Annual Research Report

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Published: 2010-08-23   Modified: 2019-07-29  

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