Researcher Database


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YOSHIDA Kazuo

FacultyGraduate School of Economics Department of Management, Executives
PositionProfessor
Mailyoshidaecon.nagoya-cu.ac.jp
HomepageURLhttp://www.econ.nagoya-cu.ac.jp/~yoshida/
Birthday
Last Updated :2019/11/30

Researcher Profile and Settings

Profile & Settings

    Research funding number:30240279

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

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

Committee Memberships

  •   2011 01  - 現在, The Japanese Accounting Review, Editor
  •   2003 01  - 現在, The Japanese Association for Research in Disclosure, Executive Director
  •   2013 10  - 2016 09 , Japan Finance Association, Audit
  •   2013 01  - 2014 12 , Japan Finance Association, Editor
  •   2009 01  - 2012 03 , The Japanese Association for Research in Disclosure, Chief Editor
  •   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

Academic & Professional Experience

  •   2018 04  - 現在, Nagoya City University, Graduate School of Economics , Dean
  •   2016 04  - 現在, Nagoya City University, Vice President
  •   2014 04  - 2018 03 , Nagoya City University, Graduate School of Economics, Vice Dean
  •   2006 02  - 現在, Nagoya City University, Graduate School of Economics, Professor
  •   1996 10  - 2006 01 , Nagoya City University, Faculty of Economics, Assistant Professor
  •   2000 03  - 2000 03 , Universityof New South Wales, Australia, School of Banking and Finance, Visiting Researcher
  •   1994 10  - 1996 09 , Hirosaki University, Faculty of Humanities and Social Sciences, Assistant Professor
  •   1993 10  - 1994 09 , Tulane University, U.S.A., Freeman Business School, Visiting Researcher
  •   1992 04  - 1994 09 , Hirosaki University, Faculty of Humanities and Social Sciences, Lecturer
  •   1991 04  - 1992 03 , Hirosaki University, Faculty of Humanities and Social Sciences, Assistant

Research Activities

Research Areas

  • Management, Accounting, Financial Accounting
  • Management, Accounting, Financial Statement Analysis

Research Interests

    Accounting Information, Pension Accounting, Empirical Analysis

Published Papers

  • A Test for Deferred Pension Recognition in Japan, K. Yoshida, Discussion Papers in Economics(Nagoya City University), (636) 1 - 17
  • 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
  • An Investigation of the Impact on Equity Risk Using Japanese Lease Disclosures, M. Shimizu, K. Yoshida, Securities Analysts Journal, 54, (3) 65 - 75, Refereed
  • 退職給付債務の即時認識と企業行動-実体的裁量と会計的裁量-, K. Yoshida, Sangyokeiri, 75, (4) 4 - 15
  • 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
  • Earnings Management in Pension Accounting and Revised Jones Model, K. Yoshida, Contemporary Disclosure Research, (13) 167 - 180
  • 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
  • Determinants of Defined-Contribution Japanese Corporate Pension Coverage, K. Yoshida, Y. Horiba, The Japanese Accounting Review, 2, 33 - 47, Refereed
  • Earnings Management of Japanese Firms toward Defined Contribution Pension Adoption, K. Yoshida, Japan Journal of Finance, 30, (1・2) 2 - 17, Refereed
  • Determinants of Expected Rate of Return on Pension Asset in Japan, K. Yoshida, Accounting, 175, (5) 52 - 66
  • Determinants of Japanese New Corporate Pension Plans, K. Yoshida, Contemporary Disclosure Research, (9) 1 - 15, Refereed
  • Determinants of Japanese New Corporate Pension Plans, K. Yoshida, Aging and Pension Investment, 26, (3) 29 - 34
  • 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
  • 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
  • Do Earnings Drive Firm-Level Stock Returns in Japan?, K. Yoshida, Accounting Progress, (6) 59 - 70, Refereed
  • Debt Covenant and New Pension Accounting, K. Yoshida, Accounting, 167, (6) 63 - 78
  • 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, Refereed
  • Japanese Corporate Pension Plans and the Impact on Stock Price, K. Yoshida, Y. Horiba, Journal of Risk and Insurance, 70, (2) 249 - 268, Refereed
  • Determinants of the Initial Decisions by Japanese Firms to Undertake Foreign Direct Investment, 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, Invited
  • 新年金会計情報と株価の分析, K. Yoshida, Sangyokeiri, 62, (2) 44 - 53
  • Accruals and the Prediction of Future Cash Flows in Japan, K. Yoshida, Contemporary Disclosure Research, (3) 1 - 14, Refereed
  • Determinants of Japanese Corporate Pension Coverage, Y. Horiba, K. Yoshida, Journal of Economics and Business, 54, (5) 537 - 555, Refereed
  • SFAS87 Information and Stock Prices in Japan, K. Yoshida, Explication of Corporate Financial Strategies, 20, 119 - 142, Refereed
  • 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
  • Accounting Valuation, Market Expectation and Cross-Sectional Stock Return in Japan, M. Okumura, K. Yoshida, Accounting, 158, (3) 46 - 60
  • Can We Predict Unfunded Pension Liabilities?, K. Yoshida, The Monthly Journal of the Japan Institute of Labour, (483) 11 - 17, Invited
  • 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, Invited
  • 企業グループと退職給付の会計政策の分析, K. Yoshida, Sangyokeiri, 59, (2) 99 - 107
  • The Valuation of Reported Pension Measures for Firms Sponsoring Defined Benefit Plans in Japan, K. Yoshida, Accounting, 156, (2) 55 - 69
  • 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
  • Determinants of Japanese Pension Funding Strategy, K. Yoshida, Accounting, 154, (2) 16 - 27
  • Allowances for Retirement Pays and Stock Prices, K. Yoshida, Nanzan Management Review, 13, (2) 151 - 158, Invited
  • 企業年金制度の債務情報はグッドニュースか - 過去勤務債務の増減と株価の分析 -, K. Yoshida, Sangyokeiri, 57, (3) 108 - 117
  • Notes: How Does the Market Value Unfunded Pension Liability in Japan? , K. Yoshida, OIKONOMIKA, 34, (1) 133 - 144
  • Labor Unionism and the Japanese Corporate Pension System, Y. Horiba, K. Yoshida, Japan Studies Review, 1, 69 - 80
  • The Information Content of the Pension Introduction after Controlling for Earnings, K. Yoshida, Hirosaki Economic Review, (18) 107 - 115
  • 税制と退職給与引当金政策の分析, K. Yoshida, Sangyokeiri, 55, (3) 78 - 87
  • The Effect of Labour Unions' Attitudes on Pension Policy, K. Yoshida, The Monthly Journal of the Japan Institute of Labour, (396) 22 - 32, Refereed
  • Relationships between Pension Adoption and Stock Price, K. Yoshida, Financial Economic Review, (181) 95 - 109
  • 企業業績と減価償却方法の変更に関する実証, K. Yoshida, Sangyokeiri, 51, (4) 87 - 95
  • Firm Ownership and Executives' Retirement Policy, K. Yoshida, Accounting, 142, (2) 219 - 234
  • Firm Attributes and Executives' Retirement Plan, K. Yoshida, Hirosaki Economic Review, (14) 1 - 14
  • クラッシュ時と過熱時の転換社債価格, K. Yoshida, T. Ishikawa, M. Kunimura, Investment, 43, (3) 2 - 15
  • 企業年金の財務意思決定と労働組合, K. Yoshida, Accounting (Kigyokaikei), 42, (3) 127 - 132
  • 研究ノート: 減価償価方法の選択についての覚え書, K. Yoshida, Sangyokeiri, 49, (3) 130 - 136
  • Taxation and Corporate Pension Policy in Japan, K. Yoshida, Japan Financial Review, (11) 55 - 75, Refereed
  • Taxation and Corporate Pension Policy, K. Yoshida, OIKONOMIKA, 26, (1) 111 - 124

Books etc

  • 退職給付会計情報の分析, K. Yoshida, Single Work, 中央経済社,   2008 , ISBN:978-4-502-28650-6
  • 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 , ISBN:978-4-502-28950-7
  • 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 , ISBN:978-4-419-05167-9
  • 実証会計学, 石塚博司編, Contributor, 第12章, 中央経済社,   2006 , ISBN:4-502-26760-0

Research Grants & Projects

  • 確定拠出年金制度採用における規模要因の解明, 日本学術振興会, 科学研究費補助金 基盤研究(C),   2017  - 2019 , K. Yoshida
  • 退職給付債務の即時認識に関する基礎的分析, 日本学術振興会, 科学研究費補助金 基盤研究(C),   2012  - 2015 , K. Yoshida
  • 退職給付会計における利益管理行動の包括的分析, 日本学術振興会, 科学研究費補助金 基盤研究(C),   2009  - 2011 , K. Yoshida
  • 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,   2009  - 2009 , 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),   2005  - 2007 , Y. Tomosugi
  • 企業再編時における確定拠出制度導入の基礎的分析, 日本学術振興会, 科学研究費補助金 基盤研究(C),   2003  - 2005 , K. Yoshida
  • 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,   2004  - 2004 , 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,   2003  - 2003 , 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,   2000  - 2001 , A. Imafuku
  • 投資戦略におけるアナリスト予想及びオールソンモデルの有効性について, 日本学術振興会, 科学研究費補助金 基盤研究(C),   2000  - 2001 , M. Okumura
  • 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,   1999  - 1999 , K. Yoshida
  • バブル崩壊後の日本企業における会計方法の変更に関する実証的研究, 日本学術振興会, 科学研究費補助金 基盤研究(B),   1996  - 1998 , Y. Hoshino

Educational Activities

Teaching Experience

  • Financial Accounting, Nagoya City University
  • Medical Accounting, Nagoya City University
  • Financial Statement Analysis, Nagoya City University
  • Financial Statement Analysis(Advance), Nagoya City University
  • Book Keeping(Basic), Aichi University
  • Corporate Finance, Aichi University

Social Contribution Activities Information

Social Contribution

  • 名古屋国際センター経営戦略計画進行管理部会員, Advisor, 名古屋国際センター,   2011 07  - 2012 03 , 当該センターの経営戦略計画に関する検討・評価
  • 名古屋市教育委員会教員免許状更新講習, Lecturer, 名古屋市教育委員会,   2009 08 25  - 2009 08 25 , 教員免許状更新に係る講習
  • 名古屋市外郭団体経営検討委員, Advisor, 名古屋市,   2009 07 01  - 2011 03 31 , 名古屋市外郭団体の経営戦略・方針に関する検討
  • 名古屋市外郭団体経営評価委員, Advisor, 名古屋市,   2006 05 01  - 2009 03 31 , 名古屋市外郭団体の経営評価


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