Aki Yamauchi

Professor,School of Commerce, Waseda University*Profile is at the time of the award.

2020Inamori Research GrantsHumanities & Sociology

Research topics
Disclosure of Patents as Intangible Assets
Keyword
Summary
This research tries to shed some light on patents from the perspective of accounting. It takes tremendous efforts to patent a research output. However, accounting plays an insignificant role in the disclosure of patents. Financial statements, as a communication tool between the firms and the capital market, does not convey sufficient information on patents to the general public. In this research, I am to examine the accounting treatments and disclosure of patents by Japanese firms through case study method.

Message

It is a great honor to receive the Inamori Research Grants. I hope that my research can make some contributions to the literature.

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Humanities & Sociology