Researchers Database

YOSHIDA Kazuo

    Graduate School of Economics Department of Management Professor
Contact: yoshidaecon.nagoya-cu.ac.jp
Last Updated :2021/01/05

Researcher Information

URL

Research funding number

  • 30240279

J-Global ID

Research Interests

  • Empirical Analysis   Pension Accounting   Accounting Information   

Research Areas

  • Humanities & social sciences / Accounting / Financial Statement Analysis
  • Humanities & social sciences / Accounting / Financial Accounting

Academic & Professional Experience

  • 2018/04 - Today  Nagoya City UniversityGraduate School of EconomicsDean
  • 2016/04 - Today  Nagoya City UniversityVice President
  • 2006/02 - Today  Nagoya City UniversityGraduate School of EconomicsProfessor
  • 2014/04 - 2018/03  Nagoya City UniversityGraduate School of EconomicsVice Dean
  • 1996/10 - 2006/01  Nagoya City UniversityFaculty of EconomicsAssistant Professor
  • 2000/03 - 2000/03  Universityof New South Wales, AustraliaSchool of Banking and FinanceVisiting Researcher
  • 1994/10 - 1996/09  Hirosaki UniversityFaculty of Humanities and Social SciencesAssistant Professor
  • 1993/10 - 1994/09  Tulane University, U.S.A.Freeman Business SchoolVisiting Researcher
  • 1992/04 - 1994/09  Hirosaki UniversityFaculty of Humanities and Social SciencesLecturer
  • 1991/04 - 1992/03  Hirosaki UniversityFaculty of Humanities and Social SciencesAssistant

Education

  • 1987/04 - 1989/03  Nagoya City University  Graduate School of Economics  Master Course
  • 1983/04 - 1987/03  Nagoya City University  Faculty of Economics  Department of Economics

Association Memberships

  • Asia Pacific Risk and Insurance Association   Society for the Economic Studies of Securities   The Japanese Association for Research in Disclosure   Japan Finance Association   Japan Accounting Association   

Published Papers

  • The Analysis for Determinants of Pension Unfunded Liabilities and Corporate Valuation: Internal Funding and Actuarial Losses
    K. Yoshida
    Securities Analysts Journal 58 (2) 79 - 89 2020 [Refereed]
  • A Test for Deferred Pension Recognition in Japan
    K. Yoshida
    Discussion Papers in Economics(Nagoya City University) (636) 1 - 17 2018
  • The relationship between management forecasts and the earnings management behavior in Japan
    N. Tanahashi; K. Yoshida
    Discussion Papers in Economics(Nagoya City University) (609) 1 - 18 2016
  • Instant Recognition in Pension Accounting and Corporate Behavior
    K. Yoshida
    Sangyo Keiri (Industrial Accounting) 75 (4) 4 - 15 2016
  • An Investigation of the Impact on Equity Risk Using Japanese Lease Disclosures
    M. Shimizu; K. Yoshida
    Securities Analysts Journal 54 (3) 65 - 75 2016 [Refereed]
  • 国公立大学病院の財務分析-東海三県の大学病院を中心として-
    K. Yoshida
    Discussion Papers in Economics(Nagoya City University) (593) 1 - 14 2015
  • The Effect of Pension Accounting on Corporate Pension Asset Allocation: Analysis for Japanese Firms Adopting U.S. Standards
    K. Yoshida
    OIKONOMIKA 49 (2) 79 - 88 2013
  • Earnings Management in Pension Accounting and Revised Jones Model
    K. Yoshida
    Contemporary Disclosure Research (13) 167 - 180 2013
  • Determinants of Defined-Contribution Japanese Corporate Pension Coverage
    K. Yoshida; Y. Horiba
    The Japanese Accounting Review 2 33 - 47 2012 [Refereed]
  • Earnings Management of Japanese Firms toward Defined Contribution Pension Adoption
    K. Yoshida
    Japan Journal of Finance 30 (1・2) 2 - 17 2011 [Refereed]
  • Determinants of Japanese New Corporate Pension Plans
    K. Yoshida
    Contemporary Disclosure Research (9) 1 - 15 2009 [Refereed]
  • Determinants of Expected Rate of Return on Pension Asset in Japan
    K. Yoshida
    Accounting 175 (5) 52 - 66 2009
  • Determinants of Japanese New Corporate Pension Plans
    K. Yoshida
    Aging and Pension Investment 26 (3) 29 - 34 2007 [Invited]
  • わが国における監査の質と報告利益管理の分析
    K. Yoshida
    財務情報の信頼性に関する研究(日本会計研究学会特別委員会・最終報告書) 385 - 398 2006
  • Debt Covenant and New Pension Accounting
    K. Yoshida
    Accounting 167 (6) 63 - 78 2005
  • Do Earnings Drive Firm-Level Stock Returns in Japan?
    K. Yoshida
    Accounting Progress (6) 59 - 70 2005 [Refereed]
  • 監査の質に関する実証分析
    K. Yoshida
    財務情報の信頼性に関する研究(日本会計研究学会特別委員会・中間報告書) 223 - 234 2005
  • The Impact of Financial Statement Effects on the Adoption of New Pension Accounting Standards in Japan
    K. Yoshida; Y. Yoshida
    Japan Journal of Finance 23 (1) 43 - 55 2004 [Refereed]
  • K Yoshida; Y Horiba
    JOURNAL OF RISK AND INSURANCE WILEY-BLACKWELL 70 (2) 249 - 268 0022-4367 2003/06 [Refereed]
  • Y. Horiba; K. Yoshida
    The Japanese Finance: Corporate Finance and Capital Markets in Changing Japan, edited by J. J. Choiand T. Hiraki, Elsevier Science (JAI) 405 - 422 2003 [Invited]
  • Yutaka Horiba; Kazuo Yoshida
    Journal of Economics and Business 54 (5) 537 - 555 0012-9933 2002 [Refereed]
  • Accruals and the Prediction of Future Cash Flows in Japan
    K. Yoshida
    Contemporary Disclosure Research (3) 1 - 14 2002 [Refereed]
  • New Pension Information and Stock Prices
    K. Yoshida
    Sangyo Keiri (Industrial Accounting) 62 (2) 44 - 53 2002
  • SFAS87 Information and Stock Prices in Japan
    K. Yoshida
    Explication of Corporate Financial Strategies 20 119 - 142 2001 [Refereed]
  • Can We Predict Unfunded Pension Liabilities?
    K. Yoshida
    The Monthly Journal of the Japan Institute of Labour (483) 11 - 17 2000 [Invited]
  • Accounting Valuation, Market Expectation and Cross-Sectional Stock Return in Japan
    M. Okumura; K. Yoshida
    Accounting 158 (3) 46 - 60 2000
  • Analysts Forecasts, EBO Model, and Long-term Stock Returns
    M. Okumura; K. Yoshida
    Discussion Paper Series(Institute of Economic Research, Nagoya City University) (23) 1 - 16 2000
  • わが国主要企業における資金調達の推移について
    M. Tazawa; M. Kunimura; K. Yoshida
    Discussion Paper Series(Institute of Economic Research, Nagoya City University (9) 1 - 20 1999
  • The Valuation of Reported Pension Measures for Firms Sponsoring Defined Benefit Plans in Japan
    K. Yoshida
    Accounting 156 (2) 55 - 69 1999
  • Pension Accounting Policy in Japanese Corporate Groups
    K. Yoshida; S.Kohno
    Sangyo Keiri (Industrial Accounting) 59 (2) 99 - 107 1999
  • 企業年金制度への移行と積立不足の分析
    K. Yoshida
    産政研フォーラム(中部産政研) (42) 26 - 34 1999 [Invited]
  • Allowances for Retirement Pays and Stock Prices
    K. Yoshida
    Nanzan Management Review 13 (2) 151 - 158 1998 [Invited]
  • Determinants of Japanese Pension Funding Strategy
    K. Yoshida
    Accounting 154 (2) 16 - 27 1998
  • Labor Unionism and the Japanese Corporate Pension System
    Y. Horiba; K. Yoshida
    Japan Studies Review 1 69 - 80 1997 [Invited]
  • Notes: How Does the Market Value Unfunded Pension Liability in Japan?
    K. Yoshida
    OIKONOMIKA 34 (1) 133 - 144 1997
  • Are Japanese Pension Liabilities Good News?
    K. Yoshida
    Sangyo Keiri (Industrial Accounting) 57 (3) 108 - 117 1997
  • Taxation and Retirement Allowance Policy in Japan
    K. Yoshida
    Sangyo Keiri (Industrial Accounting) 55 (3) 78 - 87 1995
  • The Information Content of the Pension Introduction after Controlling for Earnings
    K. Yoshida
    Hirosaki Economic Review (18) 107 - 115 1995
  • Firm Ownership and Executives' Retirement Policy
    K. Yoshida
    Accounting 142 (2) 219 - 234 1992
  • Corporate performance and the Change of Depreciation Accounting in Japan
    K. Yoshida
    Sangyo Keiri (Industrial Accounting) 51 (4) 87 - 95 1992
  • Relationships between Pension Adoption and Stock Price
    K. Yoshida
    Financial Economic Review (181) 95 - 109 1992
  • The Effect of Labour Unions' Attitudes on Pension Policy
    K. Yoshida
    The Monthly Journal of the Japan Institute of Labour (396) 22 - 32 1992 [Refereed]
  • Firm Attributes and Executives' Retirement Plan
    K. Yoshida
    Hirosaki Economic Review (14) 1 - 14 1991
  • Japanese Pension Adoption and Labor Union
    K. Yoshida
    Kigyo Kaikei (Corporate Accounting) 42 (3) 127 - 132 1990
  • The Price of Convertible Bond in the Crushed and Overheated Period
    K. Yoshida; T. Ishikawa; M. Kunimura
    Investment 43 (3) 2 - 15 1990
  • Taxation and Corporate Pension Policy
    K. Yoshida
    OIKONOMIKA 26 (1) 111 - 124 1989
  • Taxation and Corporate Pension Policy in Japan
    K. Yoshida
    Japan Financial Review (11) 55 - 75 1989 [Refereed]
  • Note: Depreciation Accounting Adoption
    K. Yoshida
    Sangyo Keiri (Industrial Accounting) 49 (3) 130 - 136 1989

Books etc

  • 財務情報の信頼性
    友杉芳正; 田中弘; 佐藤倫正編 (Contributor第V部第2章)税務経理協会 2008 9784419051679 264 224-235
  • 現代のディスクロージャー
    柴健次; 須田一幸; 薄井彰編 (Contributor第27章)中央経済社 2008 9784502289507 625 565-581
  • 退職給付会計情報の分析
    K. Yoshida (Single work)中央経済社 2008 9784502286506
  • 実証会計学
    石塚博司編 (Contributor第12章)中央経済社 2006 4502267600 444 227-242

Conference Activities & Talks

  • The Empirical Determinants of Defined Contribution Pension Plans in Japan  [Not invited]
    Y. Horiba
    Asia-Pacific Conference on Economics and Finance (in Singapore)  2019/07
  • わが国における業績予想修正情報と利益調整行動の関係  [Not invited]
    棚橋則子
    日本ディスクロージャー研究学会第13回全国大会特別プロジェクト最終報告(東京経営短期大学)  2016/05
  • 東日本大震災と信用リスクの分析  [Not invited]
    吉田和生
    日本ディスクロージャー研究学会第7回全国大会特別プロジェクト中間報告(福島学院大学)  2013/05
  • Advent of a New Japanese Corporate Pension System  [Not invited]
    Y. Horiba
    International Conference on Economics and Finance (in Izmir)  2012/04
  • 震災後の会計情報と経営者行動について-退職給付会計の即時認識を中心として-  [Not invited]
    吉田和生
    日本ディスクロージャー研究学会第4回全国大会統一論題(日本大学)  2012/01
  • Determinants of Defined-Contribution Japanese Corporate Pension System  [Not invited]
    Y. Horiba
    Oxford Business and Economics Conference (Oxford University)  2010/06
  • 確定拠出年金制度の導入と報告利益管理行動  [Not invited]
    吉田和生
    日本会計研究学会第122回中部部会統一論題(名古屋商科大学)  2009/12
  • 退職給付会計における期待運用収益率の分析  [Not invited]
    吉田和生
    日本会計研究学会第67回全国大会自由論題(立教大学)  2008/09
  • 確定拠出年金制度とキャッシュバランスプランの導入要因  [Not invited]
    吉田和生
    ディスクロージャー研究学会第2回研究カンファレンス(早稲田大学)  2008/07
  • Determinants of Defined-Contribution Japanese Corporate Pension Plans  [Not invited]
    Y. Horiba
    4th Global Conference on Business and Economics (Oxford University)  2005/06
  • 財務上の特約と積立不足の償却  [Not invited]
    吉田和生
    日本経営財務研究学会西日本部会(名古屋市立大学)  2004/06
  • 新年金会計基準の導入と経営者行動-積立不足の償却要因ー  [Not invited]
    吉田和生
    日本会計研究学会第62回全国大会自由論題(近畿大学)  2003/09
  • S E C 基準による企業年金情報と株価の分析  [Invited]
    吉田和生
    M P T フォーラム(東洋経済新報社)  2000/10
  • アナリスト予想と長期株式リターン-EBOモデルを通して-  [Not invited]
    奥村雅史; 吉田和生
    日本会計研究学会第93回中部部会(四日市大学)  2000/04
  • The Valuation of Reported Pension Measures for Firms Sponsoring Defined Benefit Plans in Japan  [Not invited]
    K. Yoshida
    The Weekly Seminar at University of New South Wales (in Sydney)  2000/03
  • 日本の退職金制度と会計情報  [Not invited]
    吉田和生
    第3回日中経済学術交流会議北京大会(中国社会科学院日本研究所)  1999/10
  • Japanese Corporate Pension Plans and the Impact on Stock Prices  [Not invited]
    K. Yoshida
    The Third Annual Conference of the Asia Pacific Risk and Insurance Association (in Hong Kong)  1999/07
  • 企業年金債務と株価の分析-S E C 基準情報を中心として-  [Not invited]
    吉田和生
    日本ファイナンス学会第7回全国大会(青山学院大学)  1999/06
  • 自動車グループの会計政策-連結会計制度の導入において-  [Not invited]
    吉田和生
    第2回日中経済学術交流会議名古屋大会(名古屋市立大学)  1998/10
  • 企業年金情報と株価の分析-積立不足とMM理論-  [Not invited]
    吉田和生
    日本会計研究学会第57回全国大会自由論題(明治学院大学)  1998/09
  • 企業年金債務の要因分析  [Not invited]
    吉田和生
    日本会計研究学会第87回中部部会(中部大学)  1998/05
  • 企業年金制度の積立不足と株価の分析  [Not invited]
    吉田和生
    日本経営財務研究学会第21回全国大会統一論題(名古屋学院大学)  1997/10
  • 企業年金情報の開示に関する分析  [Not invited]
    河野俊作; 吉田和生
    日本経営分析研究学会第13回秋季大会(名古屋市立大学)  1997/10
  • わが国における企業年金制度の積立てと株式価値の分析  [Not invited]
    吉田和生
    第49回証券問題懇談会(名古屋証券取引所)  1997/03
  • The Determinants of Japanese Corporate Pensions Adoption  [Not invited]
    Y. Horiba
    The Fall 1994 Meeting of Southern Japan Seminar (in Florida)  1994/10
  • 役員退職慰労引当金と企業の支配形態  [Not invited]
    吉田和生
    日本会計研究学会第39回東北部会(東北学院大学)  1991/11
  • 企業年金の財務意思決定と労働組合  [Not invited]
    吉田和生
    日本経営財務研究学会第13回全国大会自由論題(早稲田大学)  1989/10

Research Grants & Projects

  • 退職給付債務の遅延認識及び即時認識における時系列特性と価値関連性研究
    Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2020/04 -2023/03 
    Author : K. Yoshida; N. Kabeya
  • 確定拠出年金制度採用における規模要因の解明
    Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2017/04 -2020/03 
    Author : K. Yoshida; N. Kabeya
     
    H29年度の研究を継続して、H30年度では確定拠出年金と確定給付年金を比較する理論モデルを構築した。その理論モデルはコスト最小化理論を援用したものであり、2002年の論文(Determinants of Japanese Corporate Pension Coverage, Journal of Economics and Business)を基にしている。また、2000年から2015年までのデータを対象に、確定拠出制度の採用行動を説明する実証的な分析を行った。推定モデルはCox Hazard Modelであり、さまざまな分析を行った。 現在までの分析の結果、規模変数が依然として非常に強いことが明らかとなっている。日本では大企業ほど確定拠出年金を採用しており、この点、アメリカ等の海外研究と異なる結果となっている。さらに、2012年の論文(Determinants of Defined-Contribution Japanese Corporate Pension Coverage, Japanese Accounting Review)では、規模変数は外国人所有割合や金融機関所有割合と関連性が強く、これら2変数の追加によって、規模の説明力が大きく低下していた。しかし、今回の分析では2変数を含めた分析でも規模変数の説明力は非常に強く、関連性がないようである。 さらに、労働組合の変数を追加した分析も行った。労働組合が組織されている企業ほど、確定拠出年金を積極的に導入していることが判明している。この点もアメリカ等の海外研究と異なっており、この事実を解明する調査を現在行っている。当該調査は2000年前後における新聞記事を中心に実施しており、確定拠出年金に対するわが国の労働組合の考えや姿勢について調査を行っている。
  • The Fundamental Analysis of Instant Recognition for Pension Liabilities
    Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2012/04 -2016/03 
    Author : K. Yoshida
     
    This research analyzed the corporate activity relevant to the instant recognition in pension accounting. As a result of analysis, in order to suppress the influence of instant recognition, the firm has changed the investment policy of pension assets or the discount rate. The firm with many unrecognized liabilities has coped with instant recognition, and is carrying out discretionary behaviour. Particularly, the firm with many pension assets has shifted to bond investment, and the firm with much working force has changed the discount rate more highly. However, it is not shown that revision of these accounting standards has drawn adoption of a defined contribution pension plan.
  • Comprehensive Analysis of the Earnings Management in Pension Accounting
    Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2009 -2011 
    Author : K. Yoshida
     
    This research focuses on all the choices about pension accounting and the earnings-management behaviour by a manager is analyzed comprehensively. The results of analysis show that the discretion in liabilities at the time of accounting-standards change is the largest and it is a core of earnings management. Moreover, in a good performance firm or a large-scale firm, discretionary pension expense tends to become large. These consistent with the anticipation about which it argues by the past precedence researches. Furthermore, as a result of analyzing relations with discretionary accrual by the Jones type model, it is connected with each item of discretionary pension expense. We may be able to extract reported-earnings management behaviour by adding pension accounting information.
  • 確定拠出年金制度の導入と経営者の利益操作
    公益財団法人 野村財団:学術振興野村基金 研究助成
    Date (from‐to) : 2009 -2009 
    Author : K. Yoshida
  • 財務情報の信頼性の保証に関する研究
    日本学術振興会:科学研究費補助金 基盤研究(A)
    Date (from‐to) : 2005 -2007 
    Author : Y. Tomosugi; 吉田和生
  • Determinants of Defined-Contribution Japanese Corporate Pension Coverage
    Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2003 -2005 
    Author : K. Yoshida; Y. Horiba
     
    The passage of the 2001 Corporate Pension Legislations in the Japanese Diet (Parliament) has introduced voluntary defined contribution (DC) pension plans for the first time in the Japanese corporate pension system. The paper is motivated to assess the empirical determinants of the initial decision by Japanese corporations to adopt DC plan. The explanatory variables we examine are a)the firm size in terms of the number of employees, b)cumulative pension assets in the existing defined benefit (DB) plans, c)the extent of under-funding of the firm' s existing DS plans, d)the firm' s leverage (debt/asset ratio) in its capital structure, e)profitability of the firm, f)average wages paid by the firm, g)the extent of unionization, h)the average age of workers, and i)the job turnover rate of the industry to which the firm belongs. We employ the logit model for the estimation, assessing the probability of the initial adoption on the basis of these variables. The key findings are that the likelihood of adopting DC plan increases with an increase in the firm size, as well as with an increase in the profitability of the firm, the amount of existing DB pension benefits accumulated per employee, and the firm' s debt/asset ratio. In addition, the likelihood of adopting DC plan declines with an increase in under-funding of the existing DB plan, as well as with an increase in the average age of employees. We find that it is mainly large, profitable corporations with substantial accumulated DB obligations that are offering new DC plans, in sharp contrast to the American corporate incidence of DC pension.
  • 会計ビッグバンと企業行動-名古屋の企業分析-
    シキシマ学術・文化振興財団:研究助成
    Date (from‐to) : 2004 -2004 
    Author : K. Yoshida
  • わが国における確定拠出制度導入の分析
    一般社団法人 信託協会:信託研究奨励金
    Date (from‐to) : 2003 -2003 
    Author : Y. Horiba
  • わが国企業への退職給付の会計基準の影響に関する実態調査
    産業経営研究所:産業経営動向調査
    Date (from‐to) : 2000 -2001 
    Author : A. Imafuku
  • The efficiency of analysts' forecasts and the Ohlson model in investment strategies.
    Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C)
    Date (from‐to) : 2000 -2001 
    Author : M. Okumura; K. Yoshida
     
    By analyzing the Japanese firm data, we investigated the theoretical measures that were firm values calculated by inputting the accounting figures into the Ohlson model. First, in the viewpoint of difference of posited assumptions, extant empirical models based on the Ohlson model were surveyed, and we presented a new empirical model incorporating 'the residual income dynamics' additionally. Next, we calculated several theoretical measures of every sample firm by using surveyed empirical models, and examined. (1) Value relevance analysis and (2) Investment performance analysis about those measures. (1) We examined the correlation between the theoretical values and stock prices. Book value of net assets was relatively higher correlation than the theoretical measures in both cases of consolidated accounting data and parent-only accounting data, that was different from the result by Frankel and Lee (1998 and 1999, henceforth FL). The theoretical measures using analysts' earnings forecasts had higher value relevance than those using actual earnings, and we found incorporating 'the residual income dynamics' into the Ohlson model improved the value relevance. (2) The ability of the theoretical measure to predict future stock returns was analyzed. Our result showed that the ability of the theoretical measures was worse than Book to Market ratio for overall period. This result was not the same as FL, and we found only the result for the 1994-1995 sub-period was consistent with FL. Our sample periods included the bubble and post-bubble period, therefore we thought the results may be strongly effected by economic conditions.
  • 企業年金制度の採用と株価の分析
    公益財団法人 野村財団:学術振興野村基金 国際交流助成
    Date (from‐to) : 1999 -1999 
    Author : K. Yoshida
  • An Empirical Research in Accounting Policy after the Japanese Bubble Economy
    Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (B)
    Date (from‐to) : 1996 -1998 
    Author : Y. Hoshino; K. Yoshida
     
    This paper aims to examine reasons and incentives for Japanese firms' choice in accounting methods and the process of it, and to propose the economic and accounting implication behind their accounting choice. To construct the research hypothesis, the Japanese and the U.S.papers related to accounting policies were explored and some problems in the existing hypotheses were found before the 1998 year. In the last year, namely 1998, accounting methods for securities held in the firm and allowances for retirement payment are hand-selected from the financial statements as for the stock crush year of 1990 and the four later year of 1994, and the accounting discretionary behavior of Japanese firms are descriptively analyzed. Although the final empirical test is ongoing, corporate manager are expected to manage the accounting accrual, that are the difference between cash flows and reported income numbers, and manipulate the reported income. The result of the empirical tests support the earnings management hypothesis suggesting that corporate managers make income-decreasing accruals. In addition to providing evidence that corporate managers manage earnings, the results of this study may prove useful to accounting researchers.

Teaching Experience

  • Medical AccountingMedical Accounting Nagoya City University
  • Financial Statement Analysis(Advance)Financial Statement Analysis(Advance) Nagoya City University
  • Book Keeping(Basic)Book Keeping(Basic) Aichi University
  • Corporate FinanceCorporate Finance Aichi University
  • Financial Statement AnalysisFinancial Statement Analysis Nagoya City University
  • Financial AccountingFinancial Accounting Nagoya City University

Committee Membership

  • 2011/01 - Today   The Japanese Accounting Review   Editor
  • 2010/06 - Today   The Japanese Association for Research in Disclosure   Executive Director
  • 2016/05 -2018/03   The Japanese Association for Research in Disclosure   Chair, Award Nomination Committee
  • 2013/10 -2016/09   Japan Finance Association   Audit
  • 2013/01 -2014/12   Japan Finance Association   Editor
  • 2010/06 -2012/03   The Japanese Association for Research in Disclosure   Chief Editor
  • 2004/10 -2010/09   Japan Finance Association   Coordinator
  • 2009/01 -2010/05   The Japanese Association for Research in Disclosure   Chief Editor
  • 2003/01 -2010/05   The Japanese Association for Research in Disclosure   Executive Director
  • 2007/01 -2008/12   Japan Finance Association   Editor
  • 2006/01 -2008/12   The Japanese Association for Research in Disclosure   Vice President
  • 2001/06 -2005/07   Society for the Economic Studies of Securities   Editor

Social Contribution

  • 名古屋市信用保証協会外部評価委員
    Date (from-to) : 2019/06-Today
    Role : Advisor
  • 豊川市民病院 新改革プラン評価委員
    Date (from-to) : 2018/10-Today
    Role : Advisor
  • 名古屋市資産評価プロポーザル評価委員
    Date (from-to) : 2019/06-2019/09
    Role : Others
  • 名古屋国際センター経営戦略計画進行管理部会員
    Date (from-to) : 2011/07-2012/03
    Role : Advisor
    Category : Others
    Sponser, Organizer, Publisher  : 名古屋国際センター
    名古屋国際センター 当該センターの経営戦略計画に関する検討・評価
  • 名古屋市外郭団体経営検討委員
    Date (from-to) : 2009/07/01-2011/03/31
    Role : Advisor
    Category : Others
    Sponser, Organizer, Publisher  : 名古屋市
    名古屋市役所及び当該外郭団体 名古屋市外郭団体の経営戦略・方針に関する検討
  • 名古屋市教育委員会教員免許状更新講習
    Date (from-to) : 2009/08/25-2009/08/25
    Role : Lecturer
    Category : Qualification seminar
    Sponser, Organizer, Publisher  : 名古屋市教育委員会
    名古屋市立大学滝子キャンパス 教員免許状更新に係る講習
  • 名古屋市外郭団体経営評価委員
    Date (from-to) : 2006/05/01-2009/03/31
    Role : Advisor
    Category : Others
    Sponser, Organizer, Publisher  : 名古屋市
    名古屋市役所及び当該外郭団体 名古屋市外郭団体の経営評価


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