Research keywords (3):
Empirical Analysis
, Accounting Information
, Pension Accounting
Research theme for competitive and other funds (14):
2023 - 2027 The Information Analysis of Impaired Assets in the Covid-19 Disaster
2020 - 2024 The Impact of Fair- Value Pension Accounting on Firm Value in Japan
2017 - 2020 Defined-Contribution Pension Adoption and Size Effects in Japan
2012 - 2016 The Fundamental Analysis of Instant Recognition for Pension Liabilities
2009 - 2012 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 - 2006 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 - 2002 The efficiency of analysts' forecasts and the Ohlson model in investment strategies.
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
1996 - 1999 An Empirical Research in Accounting Policy after the Japanese Bubble Economy
1999 - 1999 企業年金制度の採用と株価の分析
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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 (19):
2018/09 - 現在 Japan Accounting Association Editor, Accounting Progress
2011/01 - 現在 The Japanese Accounting Review Editor
2021/09 - 2024/08 Japan Accounting Association Director
2019/04 - 2024/03 The Accounting and Economic Association of Japan Vice President
2010/06 - 2019/03 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