Rchr
J-GLOBAL ID:200901006834509500
Update date: Feb. 01, 2024
Kometani Kenji
コメタニ ケンジ | Kometani Kenji
Affiliation and department:
Job title:
Associate Professor
Other affiliations (2):
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経済学研究科
経済学専攻博士課程前期課程
准教授
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Graduate School of Economics
Field of Study: Economics
Associate Professor
Research field (1):
Accounting
Research keywords (1):
Financial Accounting
Research theme for competitive and other funds (11):
- 2019 - 2022 An analysis on footnotes of accounting for income taxes
- 2018 - 2021 The importance of non-financial information in the Japanese markets
- 2016 - 2019 A study on determinants of corporate tax avoidance
- 2015 - 2018 Redesigning corporate disclosure system in Japan
- 2015 - 2018 Research for Dynamism in Economic Society and Paradigm Shift of Accouting Systems
- 2013 - 2016 The influence of book-tax conformity on earnings quality: an international comparison
- 2011 - 2014 A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure
- 2011 - 2012 The empirical study on the value relevance of tax information in Japanese stock market
- 2009 - 2010 The influence of the tax management of financial reporting
- 2008 - 2010 Empirical Research of Voluntary Disclosures
- 2006 - 2007 会計利益と課税所得の差額に関する実証的・実態的研究
Show all
Papers (12):
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米谷 健司. 株価及び株式リターンと税金費用の関係. 産業經理 / 産業経理協会 編. 2018. 77. 4. 62-73
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米谷 健司. 税負担削減行動と実効税率-Tax Avoidance and Effective Tax Rate. 會計. 2017. 192. 1. 68-80
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米谷 健司. 実効税率の変化と利益の持続性及び株式リターンの関係. 産業經理 / 産業経理協会 編. 2011. 70. 4. 95-108
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米谷 健司, 松浦 良行. 税額控除が研究開発投資に与える影響-The influence of tax credit on R&D investment. 會計. 2010. 178. 4. 564-579
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米谷 健司. 実効税率の変化と利益の持続性及び株式リターンの関係. 産業経理. 2010. 70巻. 124-139
more...
Education (3):
- 2003 - 2006 Hitotsubashi University Graduate School, Division of Commerce
- 2001 - 2003 Hitotsubashi University Graduate School, Division of Commerce
- 1996 - 2001 Hitotsubashi University Faculty of Commerce
Professional career (2):
- 修士(商学) (一橋大学)
- 博士(商学) (一橋大学)
Work history (5):
- 2019/04/01 - 現在 RIKKYO UNIVERSITY College of Economics Department of Accounting and Finance Associate Professor
- 2019/04/01 - 現在 RIKKYO UNIVERSITY Graduate School of Economics Field of Study: Economics Associate Professor
- 2010/04 - 2019/03 Tohoku University Graduate School of Economics and Management Associate professor
- 2009/02 - 2010/03 Yamaguchi University Faculty of Economics Associate professor
- 2006/04 - 2009/01 Yamaguchi University Faculty of Economics Lecturer
Committee career (2):
- 2016/06 - 現在 日本インベスター・リレーションズ学会 評議員
- 2013/10 - 2014/03 会計大学院評価機構 会計大学院評価機構評価員
Association Membership(s) (7):
日本会計研究学会
, American Accounting Association
, 日本経済会計学会
, 日本インベスター・リレーションズ学会
, 国際会計研究学会
, 日本経営財務研究学会
, 税務会計研究学会
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