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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 52(2)

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.52.2.81
1a6a03bc-d4d3-4baf-849d-d6b8ba1311f6
名前 / ファイル ライセンス アクション
ecos_52_2_81.pdf ecos_52_2_81.pdf (1.7 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
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
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
著者 李, 鮮姫

× 李, 鮮姫

WEKO 24902

李, 鮮姫

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LEE, Sun-hi

× LEE, Sun-hi

WEKO 24903

LEE, Sun-hi

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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.
内容記述タイプ Abstract
出版者
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
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 ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 52, 号 2, p. 81-96, 発行日 2004-09-30
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
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