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インターネットを利用した任意開示についての一考察


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Title: インターネットを利用した任意開示についての一考察
Other Titles: A Study on the Internet Voluntary Disclosure
Authors: 岡田, 裕正
Authors (alternative): Okada, Hiromasa
Issue Date: 25-Jun-2002
Publisher: 長崎大学経済学会
Citation: 経営と経済, 82(1), pp.189-210; 2002
Description: 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.
Keywords: voluntary disclosure / cost of providing and accepting information / way of presenting accounting information
URI: http://hdl.handle.net/10069/29276
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 82 No. 1

Citable URI : http://hdl.handle.net/10069/29276

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