オーストラリアにおける企業情報の電子開示の展開

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概要

• 論文の詳細を見る

• The Australian Securities Commission (ASC) has developed a unique information system called the ASCOT system, where 4 million company and business names are indexed against their details in the database. In the United States, the SEC has developed the EDGAR system mainly for listed companies. The EDGAR system offers more detailed and frequent information such as quarterly reports. The EDGAR search facility also provides more detailed string searches even in the main body of the company text. Even the Australian Stock Exchange offers more comprehensive information for listed companies, such as half yearly reports. However, as the Australian Stock Exchange system is not accessible to the public via the Internet, Reuter provides the same information as well as other data to Reuter subscribers. These facts do not necessarily dismiss the significance of the ASC and its ASCOT system. This is because the ASCOT database covers not only listed companies, but also non-listed companies (except family-owned companies), many non-profit organisations and business names. Company documents, including annual reports, can be extracted at ASC offices or its agents for a reasonable cost ranging from $20 to $50 in most cases, under the user pays principle. The ASC approach seems a practicable way to invigorate registrar offices using information technology, particularly the Internet. The difference between AEC's ASCOT and SEC's EDGAR systems derives from the respective historical backgrounds of the ASC and SEC. The ASC originates from company registrar offices under state company laws and state registrar offices have been transformed into the ASC under the federal system. In the US, the SEC was set up to cope with the stock market depression by regulating the flow of security transactions under the jurisdiction of the US Federal government, in order to avoid conflict with the corporate power of the states. So far, Japan has not developed comprehensive information systems for such corporate matters. The Australian approach may be useful to the Japanese.

• オーストラリア学会の論文
• 1997-12-25

著者

• 岡崎 一浩

  岡崎会計事務所

• 岡崎 一浩

  愛知工業大学

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• オーストラリアにおける企業情報の電子開示の展開
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