Rchr
J-GLOBAL ID:201701009823587854   Update date: Sep. 19, 2024

Kochiyama Takuma

コウチヤマ タクマ | Kochiyama Takuma
Affiliation and department:
Job title: Associate Professor
Other affiliations (2):
  • Hitotsubashi University  Faculty of Commerce and Management 
  • Hitotsubashi University  Faculty of Commerce and Management Graduate School of Business Administration   Associate Professor
Homepage URL  (2): https://sites.google.com/view/takuma-kochiyama/homehttps://sites.google.com/view/takuma-kochiyama/english
Research field  (2): Accounting ,  Business administration
Research keywords  (4): Corporate Law ,  Corporate Finance ,  Financial Accounting ,  Accounting
Research theme for competitive and other funds  (8):
  • 2023 - 2026 Empirical research on bank lenders' use of accounting information
  • 2019 - 2023 日本企業における経営者能力-測定・原因・帰結-
  • 2018 - 2021 非財務情報の重要性分析と企業評価
  • 2016 - 2019 会計数値に基づく財務制限条項の活用とその経済的帰結に関する実証研究
  • 2016 - 2019 ASEAN諸国の会計・監査問題:日本を含めた制度と実務の比較研究
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Papers (33):
  • Yasuharu Aoki, Takuma Kochiyama. The moderating effect of private information on the relation between financial reporting quality and corporate dividend efficiency. Accounting and Finance. 2024. Early View
  • Ryosuke Nakamura, Takuma Kochiyama. The relative importance of accounting information and private information in loan contracts. Accounting (Kaikei). 2024. 205. 3. 95-108
  • Souhei Ishida, Kunio Ito, Takuma Kochiyama. Determinants of Consequences of Endorsement for the Task Force on Climate-Related Financial Disclosures (TCFD): Evidence from Japanese Listed Firms. Hitotsubashi Journal of Commerce and Management. 2023. 57
  • Takuma Kochiyama, Hiroki Nawata, Toshiki Shimizu. Determinants of Analyst Coverage in Japanese Firms. Accounting (Kaikei). 2023. 204. 2. 197-211
  • Takuma Kochiyama, Makoto Nakano, Hiroki Nawata, Toshiki Shimizu. The Impact of Analyst Coverage on Management Forecast Accuracy. SSRN Working Paper. 2023
more...
MISC (2):
  • 河内山拓磨. 財務制限条項-情報開示とその影響. 月刊金融ジャーナル. 2024. 2024. 4. 90-91
  • 河内山拓磨. 一橋会計学のテロワール:第8回若手研究者としての悩みと期待. 企業会計. 2024. 76. 5. 58-63
Books (3):
  • 会計の再生:21世紀の投資家・経営者のための対話革命 (共訳)
    中央経済社 2018 ISBN:9784502240515
  • 財務制限条項の実態・影響・役割ー債務契約における会計情報の活用ー (共著)
    中央経済社 2018 ISBN:9784502250910
  • International Perspectives on Accounting and Corporate Behavior
    Springer 2014
Lectures and oral presentations  (32):
  • Development of Debt Contract Research in Accounting
    (2024)
  • Former CEO Directors and Management Forecast Accuracy
    (1st Japan Accounting Research Symposium 2024)
  • The usefulness of GAAP earnings in financial covenants
    (32nd Asian-Pacific Conference on International Accounting Issues, 2023)
  • The impact of analyst coverage on management forecast accuracy
    (32nd Asian-Pacific Conference on International Accounting Issues 2023)
  • The Impact of Bank Shareholding on Investment Efficiency: Evidence from Japan
    (2023)
more...
Education (3):
  • 2011 - 2014 Hitotsubashi University Graduate School of Commerce and Management
  • 2009 - 2011 Hitotsubashi University Graduate School of Commerce and Management
  • 2005 - 2009 Hitotsubashi University Faculty of Commerce
Work history (7):
  • 2019/04/01 - 現在 Hitotsubashi University Faculty of Commerce and Management Graduate School of Business Administration Associate Professor
  • 2019/04/01 - 現在 Hitotsubashi University Graduate School of Business Administration Graduate School of Business Administration Associate Professor
  • 2018/04/01 - 2019/03/31 Hitotsubashi University Graduate School of Business Administration Assistant Professor
  • 2017/04/01 - 2019/03/31 Asia University Faculty of Business Administration
  • 2017/04/01 - 2018/03/31 Hitotsubashi University Graduate School of Commerce and Management Assistant Professor
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Committee career (7):
  • 2024/04 - 現在 The Accounting and Economic Association of Japan Editorial Board Member of The Contemporary Disclosure Research
  • 2024/04 - 現在 The Accounting and Economic Association of Japan Director
  • 2021 - 現在 日本インベスター・リレーションズ学会 理事
  • 2023/10 - 2029/09 Science Council of Japan Associate member
  • 2024/05 - The Accounting and Economic Association of Japan Deputy Editor-in-Chief, Accounting Research Letters
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Awards (3):
  • 2020/12 - 日本経済会計学会 日本経済会計学会学会賞(著書の部)
  • 2018/11 - 日本経済新聞社・日本経済研究センター 第61回日経・経済図書文化賞 財務制限条項の実態・影響・役割
  • 2017/08 - The International Accounting Conference Best Paper Award in the 6th International Accounting Conference Determinants of Debt Covenants in Japanese Loan Markets: In Comparison with Its Main Bank System
Association Membership(s) (8):
The Accounting and Economic Association of Japan ,  The Accounting and Finance Association of Australia and New Zealand ,  American Accounting Association ,  日本経営財務研究学会 ,  日本ディスクロージャー研究学会 ,  日本インベスター・リレーションズ学会 ,  European Accounting Association ,  日本会計研究学会
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