ABSTRACT
This chapter strives to explain why the Japanese Intellectual Asset-based Management (IAbM) report is more suitable for the small and medium enterprise (SME)–financial institution relationship with a detailed Japanese historical socioeconomic background. The Japanese Ministry of Economy, Trade and Industry (METI) first focused on the listed company– market actor relationship; however, the overlap between the intellectual capital (IC) information demand and supply was smaller than expected. This chapter explains why there was a mismatch with IC information and addresses why nonlisted SME IC information for financial institutions has been effective in IC disclosures with the previously shown empirical evidence. This chapter also addresses why nonlisted 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.
