Rchr
J-GLOBAL ID:201401075535428890
Update date: Feb. 01, 2024 Kimura Akihisa
キムラ アキヒサ | Kimura Akihisa
Affiliation and department: Research field (1):
Accounting
Research theme for competitive and other funds (5): - 2021 - 2025 An empirical study on real effects of accounting disclosure
- 2016 - 2018 企業会計制度設計に関する総合的研究
- 2014 - 2018 Classification Shifting in Japanese Income Statement
- 2013 - 2016 環型サステナビリティ会計の構築と展開
- 2012 - 2014 The Usefulness of Ordinary Income Disclosed at Profit & Loss Statement in Japan
Papers (20): -
Akihisa Kimura. A Translation of Foreign Currency Receivables and Payables in Financial Reporting in Japan. ACCOUNTING. 2021. 200. 2. 201-213
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Phuong Thi Thuy Nguyen, Akihisa Kimura. How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange. Journal of Accounting and Public Policy. 2020. 39. 6. 1-26
- Phuong Thi Thuy Nguyen, Akihisa Kimura. The Determinants of the Length of Annual Reports: Evidence from 20-F Filings. 横浜国際社会科学研究. 2018. 23. 2. 41-54
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Akihisa Kimura. Market Reaction and Value Relevance of Impairment Losses in Japan: An Empirical Analysis. Securities Analysts Journal. 2017. 55. 11. 24-32
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Akihisa Kimura. Classification Shifting in Profit and Loss on Disposal of Fixed Assets in Japanese Income Statement. YOKOHAMA BUSINESS REVIEW. 2017. 37. 3-4. 103-125
more... MISC (11): -
木村晃久. 同じ名称, 異なる利益!?. 企業会計. 2019. 71. 6. 73-73
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木村晃久. 10種類の利益!?. 企業会計. 2019. 71. 6. 58-58
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木村晃久. 「ドーピング」によって得られた利益の末路. 企業会計. 2019. 71. 6. 44-44
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木村 晃久. 自己株式の消却がもつシグナリング効果を理解する. 会計人コース. 2019. 54. 5. 94-96
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負ののれんの会計処理について考える. 会計人コース. 2019. 54. 4. 136-138
more... Books (11): - 実践財務諸表分析 第3版
中央経済社 2020 ISBN:9784502361715
- 全商会計実務検定試験テキスト 財務諸表分析 十訂版
実教出版株式会社 2020 ISBN:9784407348965
- Classification Shifting in Multi-Step Income Statement: An Analysis of Its Patterns and Its Impact on Stock Prices
CHUOKEIZAI-SHA 2019
- アナリストのための財務諸表分析とバリュエーション(原書第5版)
有斐閣 2018 ISBN:9784641165236
- 全商会計実務検定試験テキスト 財務諸表分析 九訂版
実教出版株式会社 2018 ISBN:9784407344592
more... Lectures and oral presentations (27): -
退職給付会計基準のリアル・エフェクトー数理計算上の差異の即時認識が年金資産ポートフォリオに与える影響-
(横浜国立大学会計研究会 2021)
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外貨換算会計の研究-社会が会計報告に求める機能の観点から-
(日本銀行金融研究所セミナー 2021)
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解題:Mirko S. Heinle, Robert E. Verrecchia (2016), "Bias and the Commitment to Disclosure," Management Science 62(10):2859-2870.
(第86回分析的会計研究会 2020)
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Disclosure Characteristics of Annual Reports and Information Asymmetry: Evidence from the Annual Reports of Foreign Firms Listed on the US Stock Exchange
(the 5th International Conference on Accounting and Finance (ICOAF-2019) 2019)
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Disclosure Characteristics of Annual Reports and Information Asymmetry: Evidence from the Annual Reports of Foreign Firms Listed on the US Stock Exchange
(Vietnam International Conference in Finance 2019 2019)
more... Education (3): - - 2010 The University of Tokyo Graduate School, Division of Economics
- - 2005 The University of Tokyo Graduate School, Division of Economics
- - 2003 The University of Tokyo Faculty of Economics
Professional career (2): - Doctor of Economics (The University of Tokyo)
- Master of Economics (The University of Tokyo)
Work history (3): - 2013/04 - 現在 Yokohama National University Graduate School of International Social Sciences
- 2011/04/01 - 2013/03/31 Yokohama National University College of Business Administration Associate Professor
- 2010/04/01 - 2011/03/31 埼玉学園大学 経営学部 講師
Awards (2): - 2020/03/10 - 横浜国立大学 優秀研究者賞 奨励賞
- 2019/09/07 - 日本会計研究学会 太田・黒澤賞
Association Membership(s) (2): Return to Previous Page