Reporting on intangibles, a recent survey from Japan
AbstractThis paper strives to explain why the Japanese Intellectual Asset-based Management (IAbM) report is more inclined for the SME-financial institution relationship with a detailed Japanese historical socioeconomic background. The Japanese Ministry of Economy, Trade and Industry (METI) first focus on the listed company-market actor relationship, however, the overlap between the IC information demand and supply was smaller than expected. This paper explains why there was the mismatch for IC information, and also addresses why non-listed SME IC information for financial institutions has been effective in IC disclosures with the previously shown empirical evidence. This paper also addresses why non-listed SME IC information for financial institutions has created some movement in the IC field by capturing main actors, such as METI, Organization for Small & Medium Enterprises and Regional Innovation, Japan (OSMERI), and other key IAbM supporters.
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Bibliographic InfoPaper provided by Kobe University, Graduate School of Business Administration in its series Discussion Papers with number 2012-21.
Length: 26 pages
Date of creation: May 2012
Date of revision:
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-04-06 (Accounting & Auditing)
- NEP-ALL-2013-04-06 (All new papers)
- NEP-CWA-2013-04-06 (Central & Western Asia)
- NEP-IPR-2013-04-06 (Intellectual Property Rights)
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