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日本企業におけるリスク情報開示の実態とその分析
https://doi.org/10.18999/ecos.52.2.81
https://doi.org/10.18999/ecos.52.2.811a6a03bc-d4d3-4baf-849d-d6b8ba1311f6
名前 / ファイル | ライセンス | アクション |
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ecos_52_2_81.pdf (1.7 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-10-17 | |||||
タイトル | ||||||
タイトル | 日本企業におけるリスク情報開示の実態とその分析 | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | Current Condition and its Analysis of the Risk Information Disclosure of the Japanese Business Corporations | |||||
言語 | en | |||||
著者 |
李, 鮮姫
× 李, 鮮姫× LEE, Sun-hi |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | This paper discusses current condition of the risk information disclosure of the Japanese business corporations, focusing on the requirements of such risk information for its users to make decisions. In the actual condition survey, object corporations are picked up from the Nikkei 225 listing and disclosure sections for the risk information in their financial statements have been investigated and analyzed. As a result of the survey, two points have been revealed as issues of the Japanese corporations in disclosure of the risk information. One is the lack of quantitative information at disclosure. The other is that no information pertaining to the internal control is rendered. This paper analyzes these two points and prospects what the risk information disclosure of the Japanese corporation in the future should be. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学経済学会 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.52.2.81 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 52, 号 2, p. 81-96, 発行日 2004-09-30 |
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フォーマット | ||||||
application/pdf | ||||||
著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/10605 | |||||
識別子タイプ | HDL |