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Comprehensive research on the business reporting of the Japanese companies

日本企业经营报告的综合研究

基本信息

批准号：
14330041
负责人：
ITO Kunio
金额：
$ 6.78万
依托单位：
Hitotsubashi University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2004
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-14330041/
关键词：
intangible assets corporate brand investor relations the reformation of the accounting systems security analyst corporate governance 事業報告ビジネス・レポーティング

项目摘要

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, 2004.9The fourth contribution is to make the database on the qualitative evaluation of the Japanese companies by the security analysts.

本研究的目的是为了弄清日本企业的经营报告的特点和机制。本研究的贡献主要有以下几点：第一，明确了日本企业的信息披露或投资者关系的特点。日本公司在自愿性信息披露方面采取保守的政策。但是，为了降低资本成本，创造企业价值，我们认为日本企业必须采取积极的会计政策。第二个贡献是阐明了日本会计改革的经济效应。特别是，我们试图弄清20世纪90年代后期日本企业的会计活动在会计制度形成前后的变化。第三个贡献是在研究会上介绍了研究成果等。例如，我们的研究报告如下。（1）Kunio，I.，“21世纪的投资者关系”东京投资者关系会议2003.12（2）国雄，I.，“无形资产会计的问题与展望”，日本会计协会关东会议，2003.12（3），Yusuke，N.，Makoto，N.和Tetsuyuki，K.，“无形资产会计与报告的问题与展望”，日本会计学会特别委员会，2004.9第四个贡献是建立了证券分析师对日本公司进行定性评价的数据库。