Host: The Japanese Society for Artificial Intelligence
Name : The 38th Annual Conference of the Japanese Society for Artificial Intelligence
Number : 38
Location : [in Japanese]
Date : May 28, 2024 - May 31, 2024
"According to prior and related research, the number of companies engaging in voluntary disclosure is increasing, and those that do engage in voluntary disclosure are considered to have higher corporate value (such as market capitalization). However, it is not guaranteed that corporate value will increase even with voluntary disclosure. Why there is a divergence in the success of voluntary disclosure is a question to be explored. Therefore, the research question is set as 'What are the factors that enhance corporate value through voluntary disclosure?' To address this research question, the analysis focuses not only on judging based solely on the act of voluntary disclosure but also on understanding which companies engage in what kind of disclosure and for what motives. This report investigates the trend of 'which companies' engage in voluntary disclosure. Primarily, it was observed that large companies tend to engage in voluntary disclosure, but results varied depending on the listing market and industry. Therefore, it is deemed necessary to adopt a perspective based on the listing market and industry rather than conducting a broad analysis lumping all listed companies together."
