The Improvement of the Quality of Corporate Disclosure and Its Evaluation

本研究以提高企业信息披露质量及其评价为研究对象。研究课题有以下三个。（1）日本企业信息披露现状的确认（2）关于提高外国企业信息披露质量的方法（3）关于日本企业信息披露质量评价方法的探讨首先，笔者考察了信息技术化和信息披露的公司治理所带来的影响。阐明了信息发送者和接收者之间的交互式通信和同步成为可能。并分析了国外的先进案例。具体而言，就是无形资产的报告、备考信息的披露和管理会计信息在财务报告中的运用。以往的研究指出了前两种情况在信息可靠性方面存在的问题 ...更多信息 行动。另一方面，一些研究提供了证据，为证券市场提供了有用的信息。然而，形式信息在日本企业中的渗透并不多。这是日本企业信息披露的一个特点。我认为，仅凭财务信息很难充分传递企业活动。因此，本文指出，增加非财务信息可以提高信息的有用性。在日本企业的非财务信息中，环境报告和CSR报告等信息的特征较为突出。什么样的信息有助于信息披露质量的提高，取决于企业的经营环境。总体而言，制造业积极披露了金融业提供的与环境有关的信息。然后，我建议澄清披露政策或IR政策。并且，我的结论是，重要的是要推进PDCA基于这一披露政策。信息质量的不断提高是必然的.少

This study considered the improvement of the quality of corporate disclosure and its evaluation. The research topics are the following three.(1)Confirmation of current state of information disclosure of Japanese firm(2)Approach concerning quality improvement of disclosed information on foreign firm(3)Examination of method of evaluating quality of information disclosure of Japanese firmFirst of all, I considered the impact given to making to IT and the corporate governance of information disclosure. And, I clarified that the progress of an interactive type communications and the synchronization between the information sender and recipient the addressee became possible.Moreover, I analyzed an advanced case with the foreign country. Concretely, it is use of reporting of the intangibles, disclosing pro forma information, and use of management accounting information to the financial reporting. The previous researches point out the problem about two former in respect of reliability of inform … More ation. On the other hand, some researches presented evidence of being offering the security market useful information. However, pro forma information has not infiltrated too much in Japanese firm. This respect is a characteristic of the disclosure of Japanese firm.I think that it is difficult to transmit undertaking activities enough only by the financial information. Therefore, I point out that adding non-financial information improves the information usefulness. In non-financial information on Japanese firm, the feature the environmental report and the CSR report, etc. The kind of information to contribute to the quality improvement of information disclosure depends on the business environment of the enterprise. In general, manufacturing has positively disclosed information related to the environment from the finance industry. Then, I propose to clarify the disclosure policy or IR policy. And, I conclude that it is important to advance PDCA based on this disclosure policy. It is necessity to a continuing improvement of information quality. Less