Jong-Hoon Kim, Keishi Fujiyama, Yuya Koga. The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan. Research in International Business and Finance. 2024
山口 朋泰, 古賀 裕也. 四半期開示の義務化が経営者の会計的裁量行動に与える影響. 商学論纂 = The journal of commerce / 中央大学商学研究会 編. 2023. 65. 3・4. 47-81
Yuya Koga, Tomoyasu Yamaguchi. Does mandatory quarterly reporting induce managerial myopic behavior? Evidence from Japan. Finance Research Letters. 2023
KOGA, Yuya. Earnings Management Near Investment- and Speculative- grade Borderline Ratings: Evidence from Japanese Firms with Single or Multiple Ratings. Tohoku Gakuin business review. 2022. 19. 35-70
Yuya Koga, Shahrokh M. Saudagaran. Operating Leases and Credit Assessments: The Role of Main Banks in Japan. Journal of International Accounting Research. 2022