@article{oai:nagoya.repo.nii.ac.jp:00008852,
 author = {李, 鮮姫 and LEE, Sun-hi},
 issue = {2},
 journal = {経済科学},
 month = {Sep},
 note = {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.},
 pages = {81--96},
 title = {日本企業におけるリスク情報開示の実態とその分析},
 volume = {52},
 year = {2004}
}