2002 Fiscal Year Final Research Report Summary
Sociological Study for Drastic Reforms of Accounting Standards in Japan
| Project/Area Number |
12630146
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Chiba University |
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Principal Investigator |
OHTSUKA Shigeo Chiba University, Faculty of Law and Economics, Associate Professor, 法経学部, 助教授 (20213770)
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| Project Period (FY) |
2000 – 2002
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| Keywords | Accounting Standards / Disclosure System / Financial Accounting / Accounting Policies / Internet / Corporate Annual Report / Financial Statements / Information for Investment |
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| Research Abstract |
1. Questionnaire survey about awareness of accounting reforms through Internet
In this research, I tried some questionnaire surveys through the web site on Internet to explain how preparers and users of financial statements in Japan understand the reforms of accounting standards since 1997. Although sufficient information could not be gathered yet, this survey clarifies necessary conditions to complete the survey (communication with respondents, strict security on web site, some benefits to respondents etc.). This survey will be continued.
2. Development of computer software to analyze financial statements data
The Ministry of Finance of Japan publishes corporate annual reports with CD-ROM media I tried to develop computer software to transform the data in the CD-ROM to information available to analyze macro impact on financial statements of the reform of accounting standards.
3. Study about future directions of disclosure system in Japan
I studied historical process of the reform of accounting standards in Japan and some typical topics (disclosure of statement of comprehensive income, and accounting for stock-based compensation) to consider future directions of disclosure system.
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Research Products
(6 results)
