Overview
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
2010
RIETI Discussion Papers
- 11-J-017
"Research Project on the Design for the Optimum Disclosure System Volume 5: An evaluation and future direction of quarterly disclosures in Japan" (KAGAYA Tetsuyuki, NAKANO Takayuki, MATSUMOTO Yoshinao and MACHIDA Yoshihiro - 11-J-016
"Research Project on the Design for the Optimum Disclosure System Volume 4: Reinforcing audit quality through considering implications of evolving nature of IFRS" (IGARASHI Norio, URASAKI Naohiro and MACHIDA Yoshihiro - 11-J-015
"Research Project on the Design for the Optimum Disclosure System Volume 3: The Status quo and Problems with the Internal Control Report System" (HASHIMOTO Takashi and MATSUMOTO Yoshinao) - 11-J-014
"Research Project on the Design for the Optimum Disclosure System Volume 2: Sustainable Growth of Japanese Companies and the Direction of Non-financial Information Disclosure" (KOKUBU Katsuhiko, SAKAUE Manabu, KOGA Chitoshi, KONISHI Noriyuki, HISAMOCHI Eiji, YAO Jun and SHIMADA Yoshinori) - 11-J-013
"Research Project on the Design for the Optimum Disclosure System Volume 1: The Introduction of IFRS and Design of an Optimal Disclosure System" (KOGA Chitoshi, KAGAYA Tetsuyuki, MUKAI Ichiro, URASAKI Naohiro and UMEHARA Hidetsugu)
