インターネットを利用した任意開示についての一考察

• 岡田, 裕正

書誌事項

タイトル別名

• インターネット オ リヨウ シタ ニンイ カイジ ニ ツイテ ノ イチ コウサツ
• A Study on the Internet Voluntary Disclosure

抄録

The purpose of this paper is to describe the impact of the Internet on the voluntary financial accounting disclosure from two points. The first point is about the feature of the electronic distribution of accounting information. The cost of providing and accepting information is divided between company and investor. But this division is different according to the stage of the Internet technology. The second point is about the legal risks of the way of presenting accounting information on the Web. There are some strategies to reduce the legal risks. These strategies are the burden which company must bear to maintain the order between company and investor.

経営と経済, 82(1), pp.189-210; 2002

収録刊行物

• 経営と経済

  経営と経済 82 (1), 189-210, 2002-06-25

  長崎大学経済学会

キーワード

• voluntary disclosure
• cost of providing and accepting information
• way of presenting accounting information

詳細情報

• CRID: 1050850247193291520
• NII論文ID: 110000181540
• NII書誌ID: AN00069150
• ISSN: 02869101
• HANDLE: 10069/29276
• NDL書誌ID: 6232313
• Web Site: https://nagasaki-u.repo.nii.ac.jp/records/10720
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I6232313
• 本文言語コード: ja
• 資料種別: departmental bulletin paper
• データソース種別:
  • IRDB
  • NDL
  • CiNii Articles