Comprehensive research on the business reporting of the Japanese companies

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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.