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
2015 - 2018 ディスクロージャー制度の再設計~持続的な価値創造に資する企業報告のあり方~
2017 - 2017 財務制限条項の実態・影響・役割
2014 - 2016 分配規制の変化と帰結に関する調査研究
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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
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