著者

鈴木 雄一郎 Yuichiro SUZUKI 四国大学財務会計学研究室

巻号頁・発行日

vol.10, pp.167-175, 2004-12-25

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This paper deals with "the quarterly financial report" which had been introduced to Japan in 2003 and its result. The first half of the paper investigates the process in which "the publication of the quarterly financial report" was introduced. The latter half examines the result caused by the introduction of "the publication of the quarterly financial report." In particular, this result is analysed from the perspectives of timely disclosure which "the publication of the quarterly financial report" holds.