2004 Fiscal Year Final Research Report Summary
Comprehensive research on the business reporting of the Japanese companies
| Project/Area Number |
14330041
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Hitotsubashi University |
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Principal Investigator |
ITO Kunio Hitotsubashi University, Graduate School of Commerce and Management, Professor, 大学院・商学研究科, 教授 (60134889)
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| Co-Investigator(Kenkyū-buntansha) |
HACHIYA Toyohiko Hitotsubashi University, Graduate School of Decision Science and Technology, Associate Professor, 大学院・社会理工学研究科, 助教授 (00251645)
NAKAJYO Yusuke Yokohama City University, Department of Commerce, Associate Professor, 商学部, 助教授 (40244503)
NAKANO Makoto Hitotsubashi University, Graduate School of International Corporate Strategy, Associate Professor, 大学院・国際企業戦略研究科, 助教授 (00275017)
ONUMA Hiroshi Otaru University of Commerce, Department of Commerce, Associate Professor, 商学部, 助教授 (00292079)
KAGAYA Tetsuyuki Hitotsubashi University, Graduate School of Commerce and Management, Associate Professor, 大学院・商学研究科, 助教授 (80323913)
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| Project Period (FY) |
2002 – 2004
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| Keywords | intangible assets / corporate brand / investor relations / the reformation of the accounting systems / security analyst / corporate governance |
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| Research Abstract |
The objective of this research is to make the characteristics and mechanism of the business reporting on the Japanese companies clear. Our contributions are followings.
The first contribution is to clarify the characteristics of the disclosures or investor relations on the Japanese companies. The Japanese companies tend to adopt the conservative policies on the voluntary disclosures. However, to reduce the capital costs and create corporate value, we think that the Japanese companies have to adopt the active policies on it.
The second contribution is to clarify the economic effects of the accounting reformation in Japan. In particular, we tried to clarify how the accounting activities of the Japanese companies change before and after the accounting formation during the latter 1990s.
The third contribution is to present the research results on the research conference and so on. For Example, our research presentations are as follows.
(1)Kunio, I., "Investor Relations in the twenty first century" Tokyo Investor Relations Conference 2003.12
(2)Kunio, I., "The problems and foresights of the intangible assets accounting," The Kanto session of the Japan Accounting Association, 2003.12
(3)Kunio, I., Yusuke, N., Makoto, N. and Tetsuyuki, K., "The problems and foresights of the intangible assets accounting and reporting" The Special Committee of the Japan Accounting Association, 2004.9
The fourth contribution is to make the database on the qualitative evaluation of the Japanese companies by the security analysts.
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Research Products
(24 results)
