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J-GLOBAL ID：201301003687447581   Update date: Jan. 06, 2023

HIKI Naoharu

ヒキ ナオハル | HIKI Naoharu
Affiliation and department：
Nihon University College of Economics Department of Industrial Management

About Nihon University College of Economics Department of Industrial Management


Job title： Professor
Research field  (1)： Accounting
Research keywords  (1)： Accounting for retirement benefits, Pension plans,Financial Reporting
Papers (10)：
  • 挽 直治. 退職給付債務の分離をめぐる現状と課題. KAIKEI. 2020. 198. 1
  • 挽 直治. The Reexamination of Retirement Benefits Accounting for SMEs in Japan. KEIZAI SHUSHI,(The Nihon University Economic Review). 2019. 89. 1
  • 挽 直治. Expected Difficulties Relating to the Accounting for New Pension Plans-The Validity of the Risk-Sharing Pension Costs-. KAIKEI(ACCOUNTING). 2018. 194. 4
  • Naoharu Hiki. The New Risk-Sharing Arrangement for Pension Plan in Japan-For the Retirement Benefit Obligation-. KAIKEI(ACCOUNTING). 2017. 192. 4. 404-414
  • Naoharu Hiki. Identified Disclosure by Employers under Pension plans design change to Risk trasfers. KAIKEI(ACCOUNTING). 2016. 190. 1. 56-66
ｍore...
Lectures and oral presentations  (1)：
  • 退職給付債務のオフバランス化-給付債務の保険会社への譲渡問題-
    (国際会計研究学会第37回研究大会:オンディマンド開催 2020)
Education (2)：
  • - 2003 Nagoya University Graduate School, Division of Economics Administration
  • - 2003 Nagoya University Graduate School, Division of Economics Administration
Work history (2)：
  • 2019/04 - 現在 Nihon University College of Economics Professor
  • 2013/04 - 2019/03 Nihon University College of Economics Associate Professor of Economics
Association Membership(s) (3)：
Japanese Association for International Accounting Studies ,  Japan Academic Society of Investor Relations ,  Japan Accounting Association
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