Financial and Non-Financial Data in External Reporting and The Variety of Presentation Formats —Selection of Tables and Graphs for Companies Listed on The First Section of The Tokyo Stock Exchange—

DOI

Bibliographic Information

Other Title
  • 外部報告における財務・非財務データと表示形式の多様性―東証一部上場企業を対象とした表とグラフの選択―

Description

<p>In this paper, we examine integrated reports and other reports issued by companies listed on the first section of the Tokyo Stock Exchange and use descriptive statistics to clarify what kind of financial and non-financial data are presented in these reports, and whether these data are presented in tabular or graphical form. The analysis reveals that sales and operating profit are the most important financial figures, ROE and dividends per share are the most important financial indicators, and greenhouse gas emissions and number of employees are the most important non-financial data. In addition, different display formats are selected for different types of data.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390862732250359936
  • DOI
    10.24747/jma.32.1_161
  • ISSN
    24340529
    09187863
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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