内部統制報告制度における企業情報開示の現状と課題(自由論題)

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概要

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• Internal Control Report System (ICRS) was introduced in April, 2008 against the background of the injustice which shakes the reliability of financial reporting having been revealed successively. ICRS requires management to assess the effectiveness of its internal control over financial reporting as of the company's fiscal year-end, and requires the companies to produce "Internal Control Reports" each year. The purpose of this paper is to examine the subject of an ICRS focusing on corporate disclosure according to the following procedure. First, I provide a brief overview of ICRS. Second, I conduct the present data analysis of corporate disclosure based on the already submitted "Internal Control Reports". Finally, I clarify the problems of the corporate disclosure in ICRS.

• 2012-01-31

著者

• 大塚 祐一

  宝印刷(株)ディスクロージャー研究一部

関連論文

• 内部統制報告制度における企業情報開示の現状と課題(自由論題)

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