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J-GLOBAL ID:201501021272587284   Update date: Jan. 22, 2025

Fujiyama Keishi

フジヤマ ケイシ | Fujiyama Keishi
Affiliation and department:
Job title: Associate Professor
Research field  (1): Accounting
Research keywords  (10): employee ,  Corporate Governance ,  Sake Brewery ,  IFRS ,  asset impairment ,  income smoothing ,  earnings management ,  financial reporting ,  Management Accounting ,  Cost Accounting
Research theme for competitive and other funds  (7):
  • 2022 - 2027 伝統産業のダイナミック・ケイパビリティ:伝統保持と革新のための学際的アプローチ
  • 2023 - 2026 利害関係者と利益の質:ステークホルダー資本主義から株主資本主義へ向かう日本の分析
  • 2020 - 2023 Employee issues in accounting and disclosure
  • 2020 - 2022 日本企業の利益平準化-時系列分析と取引先との関係性の影響-
  • 2017 - 2020 利益平準化に対する従業員および取引先の影響の研究:国際比較および日本企業の分析
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Papers (18):
  • Keishi Fujiyama, Yusuke Fukaya, Philip Keejae Hong, Toshio Moriwaki. Are employee decisions informative in the stock market? Evidence from employee downsizing in Japan. Finance Research Letters. 2025. 73. 106611-106611
  • Tomoaki Yamashita, Keishi Fujiyama. Estimating a Firm-Year Measure of Conditional Conservatism for Non-U.S. Firms: Evidence from Japan. Asia-Pacific Journal of Accounting & Economics. 2025. forthcoming
  • Guangzhong Li, Keishi Fujiyama, Cen Wu, Ying Zheng. Employment protection, corporate governance, and labor productivity around the World. Journal of International Financial Markets, Institutions and Money. 2024. 92. 101978-101978
  • 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. 69. 102250-102250
  • 藤山敬史, 金鐘勲. 外国人持株比率と企業特性. 大銀協フォーラム研究助成論文集. 2024. 28
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MISC (3):
  • Keishi Fujiyama. Salon de Critique 外国人投資家が会計行動に与える影響. 企業会計. 2023. 75. 4. 502-503
  • Keishi Fujiyama. Salon de Critique 従業員が会計行動に与える影響. 企業会計. 2023. 75. 3. 414-415
  • FUJIYAMA Keishi. 解題深書 会計ジャーナル研究入門. 企業会計. 2015. 67. 12. 1699-1703
Books (1):
  • Academic Evidence of Financial and Non-Financial Reporting
    2025 ISBN:9784502518218
Lectures and oral presentations  (40):
  • Transitioning from a bank towards an equity-outsider financing system in Japan: The impact on income smoothing practice over 40 years
    (The Eleventh International Conference of the Journal of International Accounting Research (JIAR) 2024)
  • Estimating a Firm-Year Measure of Conditional Conservatism for Non-U.S. firms: Evidence from Japan
    (Korean Accounting Association Annual Summer Meeting 2023)
  • Asset Impairment Accounting Decisions and Employee Downsizing in Japan
    (IAAER 14th World Congress 2022)
  • Asset Impairment Accounting Decisions and Employee Downsizing in Japan
    (American Accounting Association International Accounting Section Midyear Meeting 2022)
  • Market reaction to employee downsizing disclosure in Japan
    (2021)
more...
Education (1):
  • - 2015 一橋大学 大学院商学研究科博士後期課程修了
Professional career (2):
  • 修士(商学) (一橋大学)
  • 博士(商学) (一橋大学)
Work history (5):
  • 2022/07 - 現在 Kobe University Research Institute for Economics and Business Administration Associate Professor
  • 2023/10 - 2025/02 Tokyo Metropolitan University Adjunct Lecturer
  • 2015/04 - 2022/06 Kobe University Research Institute for Economics and Business Administration Associate Professor
  • 2016/02 - 2016/03 University of Sydney Business School Visiting Scholar
  • 2014/01 - 2014/03 University of Sydney Business School PhD Visiting Scholar
Awards (6):
  • 2024/08 - The International Accounting Section (IAS) of the American Accounting Association 2024 AAA IAS Midyear Meeting Outstanding Discussant Award
  • 2023/07 - 日本スポーツマネジメント学会 学会奨励賞 親企業がJクラブの戦略性に与える影響と対応:クラブの自律性と主体性の分析
  • 2022 - 大阪銀行協会 大銀協フォーラム 研究助成 特別賞 外国人持株比率の決定要因と変動要因
  • 2022/01 - Public Interest Section, American Accounting Association 2022 Public Interest Section Best Paper Award - International Section Asset Impairment Accounting Decisions and Employee Downsizing in Japan
  • 2017/11 - 京都大学経営管理研究部みずほ証券寄附講座 2017年度みずほ証券寄附講座研究奨励賞 最優秀賞 Fixed asset impairment accounting and employee negotiations: Evidence from Japan
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Association Membership(s) (4):
日本インベスター・リレーションズ学会 ,  日本会計研究学会 ,  European Accounting Association ,  American Accounting Association
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