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The Improvement of the Quality of Corporate Disclosure and Its Evaluation

企业信息披露质量的提高及其评价

基本信息

批准号：
17530341
负责人：
NAKAJO Yusuke
金额：
$ 2.33万
依托单位：
Yokohama City 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 2007
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-17530341/
关键词：
Disclosure Corporate Governance Pro Forma Information 収益会計政策

项目摘要

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

本研究考虑了公司信息披露质量的提高及其评价问题。研究课题有以下三个。(1)日本公司信息披露现状的确认(2)国外公司信息披露质量改进的途径(3)日本公司信息披露质量评价方法的检验首先，我考虑了信息披露对信息技术和公司治理的影响。并且，我澄清了交互式通信的进展以及信息发送者和接收者（收件人）之间的同步成为可能。此外，我还与国外分析了一个先进的案例。具体来说，就是无形资产的报告、形式信息的披露以及管理会计信息对财务报告的运用。以往的研究指出了前者在信息可靠性方面存在的问题。另一方面，也有一些研究为证券市场提供了有用的信息。然而，形式信息并没有太多地渗入日本公司。这是日本公司信息披露的一个特点。我认为仅靠财务信息很难充分传达企业活动。因此，笔者指出，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，环境报告和企业社会责任报告等是非财务信息的特征。什么样的信息有助于信息披露质量的提高，取决于企业所处的经营环境。总体而言，制造业对金融行业的环境相关信息披露是积极的。然后，我建议澄清披露政策或IR政策。我的结论是，在此披露政策的基础上推进PDCA是很重要的。信息质量的持续提高是必要的。少