Doshisha Women's College Annual Reports of Studies 69 19-52 Dec 2018 [Refereed]
This study aims to investigate the impact of corporate attitude toward internal control systems development on earnings announcement lags. Earnings announcements provide crucial information for investors. Therefore, identifying firm-specific chara...
This paper aims to investigate the relation between internal control systems development and the improvement of timeliness of annual earnings announcements. Earnings announcements are one of the most important pieces of information for investors. ...
The Journal of Business Analysis (30) 22-33 Mar 2014 [Refereed]
We focus on idiosyncratic risk and investigate whether the announcement of the basic policy on internal control systems improves the information quality and decreases the risk faced by investors. Contrary to previous studies, which focus on the re...
Doshisha Women's College of Liberal Arts annual reports of studies 64 1-17 Dec 2013 [Refereed]
We investigate the market reaction to the announcement of internal control systems development. First, we analyze whether the market reactions vary with the activeness of internal control systems development by focusing on the times of the announc...
Bulletin of Institute for Interdisciplinary Studies of Culture Doshisha Women’s College of Liberal Arts 29 16-39 Mar 2012 [Refereed]
The purpose of this study is to investigate why companies revise their basic policy on internal control systems, as established in accordance with Japanese Companies Act and its enforcement regulations.
In this paper, I analyze textual data descri...
Journal of socio-information studies 14(1) 33-45 Jan 2010 [Refereed]
One of the aspects of accounting research is studying the effect of corporate dis-closure. This paper focuses on corporate websites, which is one medium used for corporate disclosure, and empirically investigates the effect of disclosure on corpor...
This paper investigates whether corporate posture toward disclosure as part of Corporate Social Responsibility (CSR) positively affects disclosures on corporate websites. First, it is revealed whether descriptions regarding disclosure are mentione...
Journal of socio-information studies 13(1) 17-29 Jan 2009 [Refereed]
This paper aims to classify companies according to the basic Corporate Social Responsibility (CSR) policy by using the text mining approach, a technique for the quantitative analysis of textual data.
The paper deals with textual data on the basic ...
Journal of contemporaty social studies Doshisha Women’s College of Liberal Arts (4) 1-15 Mar 2008
This paper simultaneously investigates the (1) relationship between Corporate Social Performance (CSP) and the quality of corporate social and environmental disclosure; and (2) the relationship between the quality of corporate social and environme...
Corporate Ownership & Control 5(2) 212-224 2008 [Refereed]
It is believed to be increasingly important for firms to be engaged in extensive disclosure in Japan. This paper simultaneously investigates the relationship between Corporate Social Performance (CSP) and corporate attitude toward extensive disclo...
Journal of socio-information studies 11(2) 13-26 Mar 2007 [Refereed]
This paper investigates the impact of financial disclosure on non financial aspects. It focuses on corporate reputation as the measure of the effects of financial disclosure, instead of the cost of capital, which is a very popular measure in accou...
Environmental conservation engineering 35(11) 839-847 Nov 2006 [Refereed]
Recently, an increasing number of Japanese companies have developed environmental reports and voluntarily disclosed sustainability reports or environmental and social reports. These reports are known generally as CSR (Corporate Social Responsibili...
Journal of Environmental Conservation Engineering 34(11) 812-820 Nov 2005 [Refereed]
Most accounting research has focused on investors as the principal users of corporate disclosure. Recently, stakeholders besides investors are also being focused on in accounting research as an increasing number of corporations voluntarily disclos...
Contemporary disclosure research (9) 77-83 Mar 2009
This paper classifies companies based on the basic Corporate Social Responsibility (CSR) policy. It then proceeds to investigate whether the level of disclosure on corporate websites depends on the presence or absence of the policy and the differe...
The Effects of the Announcement of Internal Control Systems Development on Firms’ Risk
KITORA Yuko and OKUDA Shin'ya
25 Oct 2013
We focus on idiosyncratic risk and investigate whether the announcement of the basic policy on internal control systems improves the information quality and decreases the risk faced by investors. Contrary to previous studies, which focus on the re...
Doshisha Women's College of Liberal Arts: Research Grant
Project Year: Jun 2018 - Mar 2019 Investigator(s): KITORA Yuko
Doshisha Women's College of Liberal Arts: Research Grant
Project Year: Jun 2017 - Mar 2018 Investigator(s): KITORA Yuko
This study aims to investigate the impact of corporate attitude toward internal control systems development on earnings announcement lags. Earnings announcements provide crucial information for investors. Therefore, identifying firm-specific chara...
Project Year: Apr 2010 - Mar 2017 Investigator(s): Yuko KITORA
This study focuses on listed companies' voluntary releases that announce the basic policy on internal control systems development, as established in accordance with the Japanese Companies Act. These releases are implemented according to listing ru...
Doshisha Women's College of Liberal Arts: Research Grant
Project Year: Apr 2010 - Mar 2011 Investigator(s): KITORA Yuko
Ministry of Education, Culture, Sports, Science and Technology: Grant-in-Aid for Young Scientists (B)
Project Year: Apr 2007 - Mar 2010 Investigator(s): Yuko KITORA
This study makes a broad interpretation of corporate governance by considering that it involves various corporate stakeholders. Thus, it assumes that corporate disclosure is included in the corporate governance mechanism by multi-stakeholders. On ...
