Policy Research Domains (Adjacent Basic Research Areas) A. Institutions Related to Financial and Labor Markets, and New Corporate Law and Governance

Research Project on the Design for the Optimum Disclosure System

Project Leader/Sub-Leader

KOGA Chitoshi

KOGA Chitoshi Faculty Fellow



2009 - 2010

This project aims to establish an optimum disclosure system that ensures accountability of Japanese companies following the adoption of the International Financial Reporting Standards (IFRS). To be specific, in this project, a comprehensive research taking into consideration of both the disclosure system of financial vs. nonfinancial information (rule sector), and the auditing and internal control system (assurance/corporate governance sector) will be conducted to provide a grand design for the optimum disclosure system which best fits the Japanese style of business.

February 2, 2010 - December 31, 2010

Major Research Results


RIETI Discussion Papers