Research keywords (3)：
Empirical Analysis
, Accounting Information
, Pension Accounting
Research theme for competitive and other funds (13)：
2020 - 2023 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
2017 - 2020 Defined-Contribution Pension Adoption and Size Effects in Japan
2012 - 2016 The Fundamental Analysis of Instant Recognition for Pension Liabilities
2009 - 2011 Comprehensive Analysis of the Earnings Management in Pension Accounting
2009 - 2009 確定拠出年金制度の導入と経営者の利益操作
2005 - 2007 財務情報の信頼性の保証に関する研究
2003 - 2005 Determinants of Defined-Contribution Japanese Corporate Pension Coverage
2004 - 2004 会計ビッグバンと企業行動-名古屋の企業分析-
2003 - 2003 わが国における確定拠出制度導入の分析
2000 - 2001 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
2000 - 2001 The efficiency of analysts' forecasts and the Ohlson model in investment strategies.
1999 - 1999 企業年金制度の採用と株価の分析
1996 - 1998 An Empirical Research in Accounting Policy after the Japanese Bubble Economy
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Papers (51)：
K. Yoshida. The Impact of Voluntary IFRS Adoption on Investment Efficiency in Japan. Oikonomika. 2022. 56. 2. 17-34
Y. Horiba, K. Yoshida. Determinants of Defined-Contribution Corporate Pension Adoptions in Japan. Journal of Economics and Finance. 2021. 45. 3. 486-503
N. Tanahashi, K. Yoshida. The Relationship between Management Forecasts and the Earnings Management Behavior in Japan. Sangyo Keiri (Industrial Accounting). 2021. 81. 1. 114-122
K. Yoshida. The Analysis for Determinants of Pension Unfunded Liabilities and Corporate Valuation: Internal Funding and Actuarial Losses. Securities Analysts Journal. 2020. 58. 2. 79-89
K. Yoshida. A Test for Deferred Pension Recognition in Japan. Discussion Papers in Economics(Nagoya City University). 2018. 636. 1-17
1987 - 1989 Nagoya City University Graduate School of Economics Master Course
1983 - 1987 Nagoya City University Faculty of Economics Department of Economics
Professional career (2)：
修士(経済学) (名古屋市立大学)
博士(経済学) (名古屋市立大学)
Work history (10)：
2018/04 - 現在 Nagoya City University Vice President
2006/02 - 現在 Nagoya City University Graduate School of Economics Professor
2018/04 - 2022/03 Nagoya City University Graduate School of Economics Dean
2014/04 - 2018/03 Nagoya City University Graduate School of Economics Vice Dean
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
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Committee career (17)：
2021/09 - 現在 Japan Accounting Association Director
2011/01 - 現在 The Japanese Accounting Review Editor
2010/06 - 現在 The Japanese Association for Research in Disclosure Executive Director
2016/05 - 2018/03 The Japanese Association for Research in Disclosure Chair, Award Nomination Committee
2015/05 - 2017/04 大学評価・学位授与機構 大学機関別認証評価委員会専門委員
2015/04 - 2017/03 大学基準協会 大学財務評価分科会委員
2013/10 - 2016/09 Japan Finance Association Audit
2013/01 - 2014/12 Japan Finance Association Editor
2012/12 - 2014/11 日本学術振興会 科学研究費委員会専門委員
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
2008/01 - 2009/12 日本学術振興会 科学研究費委員会専門委員
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
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Association Membership(s) (5)：
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
