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The study for improving a timeliness of the current value accounting information with a quarterly reporting system introduction

季报制度提高现值会计信息及时性的研究简介

基本信息

批准号：
17530353
负责人：
SUZUKI Yuichiro
金额：
$ 0.64万
依托单位：
Shikoku University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2005
资助国家：
日本
起止时间：
2005 至 2006
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-17530353/
关键词：
quarterly reporting system current value method timely disclosure disclosure of current value quarterly dividend 国際会計有価証券の時価評価情報開示の適時性 SGX(Singapore Exchange)SIAS シンガポール SGX(Singapole Exchange)

项目摘要

This study aims to examine the effect of the introduction of a corporate quarterly reporting system, by investigating valuation methods of current values of corporate financial assets and the disclosure of this information. Taking into consideration the preceding findings in current value determination methods of financial assets, we specifically focused on how current values of companies' financial assets are disclosed in their quarterly reports in terms of the timeliness of such information. At present, a wide range of valuation categories complicate the determination of the current values of financial assets in such a way that different categories require different valuation methods. At the same time, the fact that valuation differences identified in the process of valuation are unrealized makes it difficult to straightforwardly determine the possible amount of dividends to investors. Now that the introduction of the Companies Act has opened the possibility of the introduction of a … More quarterly reporting system and quarterly dividend distribution in Japan, it is necessary to re-examine the assessment methods of current values of corporate financial assets.We obtained cooperation from several Japanese companies and investigated cases of their subsidiaries in various Asian countries where a quarterly reporting system has been introduced ahead of Japan. We could observe how these companies handle quarterly reporting and distribute quarterly dividends, as well as how their shareholders react in shareholders meetings. We also gained knowledge about the valuation methods and actual fluctuations of market values of financial products owned by these companies. This two-year study is only devoted to the collection and examination of the information of shareholder behavior trends and current value fluctuations of financial products, and has not yet culminated in offering suggestions for quarterly reporting or dividend distribution systems practical for Japan. However, it would have significance in finding the de facto standardization of quarterly dividend distribution, which will likely be seen in Japan in the future, through the observation of many foreign investors of these companies. It is therefore our next research mission to explore practical forms of quarterly dividend distribution systems for Japanese companies. Less

本研究旨在通过调查企业金融资产现值的估值方法和信息披露来检验引入企业季度报告制度的效果。考虑到前述金融资产现值确定方法的发现，我们特别关注公司如何在季度报告中披露金融资产现值，以确保此类信息的及时性。目前，估值类别繁多，使得金融资产现值的确定变得复杂，不同类别需要不同的估值方法。同时，估值过程中发现的估值差异并未实现，因此难以直接确定投资者可能获得的股息金额。既然公司法的出台，为日本引入季度报告制度和季度股利分配打开了可能性，有必要重新审视企业金融资产现值的评估方法。我们与多家日本公司合作，调查了其在日本之前引入季度报告制度的亚洲各国子公司的案例。我们可以观察这些公司如何处理季度报告和分配季度股息，以及股东在股东大会上的反应。我们还了解了这些公司所拥有的金融产品的估值方法和市场价值的实际波动情况。这项为期两年的研究仅致力于收集和审查股东行为趋势和金融产品当前价值波动的信息，尚未最终提出适合日本的季度报告或股息分配制度的建议。然而，通过对这些公司的许多外国投资者的观察，这对于找到未来在日本可能出现的季度股息分配事实上的标准化具有重要意义。因此，我们的下一个研究任务是探索日本公司季度股息分配制度的实用形式。较少的