日本の上場企業の感染症リスクに対する開示情報についての分析
書誌事項
- タイトル別名
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- Analysis of Disclosure Information on Infectious Disease Risks for Listed Companies in Japan
抄録
Our study aims to determine the impact of infectious disease risk on the stock market and corporate disclosure information. Our research targets the companies that make up the Nikkei 225 Stock Index. Disclosure information was collected from annual securities reports. Two analyses of the impact of infectious disease risk on companies were conducted. The analysis was based on a comparison of the disclosure information in the annual reports for 2019 and 2020.The first analysis focuses on the relationship between stock market trends and disclosure information. We classified the stocks in the index by industry and analyzed the impact of infectious disease risk on market capitalization. The second analysis is on the relationship between descriptive information and financial information. We grouped companies that disclosed their response to infectious disease risk in their descriptive information and analyzed the impact on their financial information. Based on the results of the two analyses, we found that there was an interrelationship between descriptive information and financial information and its impact on financial information. The results of our study will contribute to new analytical perspectives for information users.
収録刊行物
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- 経営実務研究
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経営実務研究 2022 (17), 1-22, 2022-12-31
日本経営実務研究学会
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詳細情報 詳細情報について
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- CRID
- 1390580143067856768
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- ISSN
- 24343188
- 18805345
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- 本文言語コード
- ja
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- データソース種別
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- JaLC
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- 抄録ライセンスフラグ
- 使用不可