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Empirical Studies about the Information Properties and the Economic Effect of the Mid-term Management Plan

中期经营计划的信息属性与经济效果的实证研究

基本信息

批准号：
22530486
负责人：
NAKAJO Yusuke
金额：
$ 2.25万
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：
2010
资助国家：
日本
起止时间：
2010 至 2012
项目状态：
已结题

项目摘要

The purpose of this research is to consider unsolved problems regarding the disclosure of the mid-term management plan information in Japanese firms. As key results of the research, firstly, I clarified actual situation about the disclosure of the mid-term management plan information in Japanese firms. Secondly, I documented the characteristics of the firms to report externally their mid-term management plan information. Thirdly, I documented an information effect by the disclosure of the mid -term management plan information. And lastly, I examined the relationship between financial targets accomplishment of the mid-term management plan and the accounting policy choice.

本研究的目的是探讨日本企业在中期经营计划信息披露方面存在的问题。作为本研究的主要成果，首先，我澄清了日本企业中期经营计划信息披露的实际情况。其次，本文分析了企业对外报告中期经营计划信息的特点。第三，通过对中期经营计划信息披露的实证研究，证明了中期经营计划信息披露的信息效应.最后，对中期经营计划财务目标的实现与会计政策选择之间的关系进行了实证检验。