Research keywords (5):
Financial Management
, Corporate Governance
, Corporate Finance
, International Accounting
, Financial Accounting
Research theme for competitive and other funds (5):
2020 - 2024 A study of foreign language effect on professional judgement in accounting: Developing theoretical framework and Improving accounting practice and education
2019 - 2023 Construction of Database on Japanese-Korean-Chinese-English Accounting Word for Development of Translation Corpus
2019 - 2023 国際会計基準(IFRS)任意適用企業の会計実務と利益調整行動の実証研究
2022 - 対訳コーパス開発のための日韓中英「中小企業会計・法人税制」語彙データベースの構築
2017 - 2019 Empirical Study on the Economic Consequences of IFRS Adoption
Papers (28):
金 鉉玉,藤谷 涼佑,金 鐘勲. 監査スタイルと利益の比較可能性 (Auditor Style and Earnings Comparability: Evidence from Japan). 『現代ディスクロージャー研究 (Contemporary Disclosure Research)』. 2024. 20. 27-56
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. 1-31
苗 馨允,金 鐘勲,角ヶ谷 典幸. IFRSの任意適用は会計情報の価値関連性に影響を与えるのか (Does the Voluntary Adoption of IFRS have Impacts on the Value Relevance of Accounting Information?). 『会計プログレス』. 2023. 24. 21-39
The Effect of Voluntary Adoption of IFRS on the Credit Markets: Evidence from Japan
(the 19th Annual Conferences of the Asian Academic Accounting Association 2019)
2019/09/01 - 現在 Hitotsubashi University Mori Arinori Center for Higher Education and Global Mobility Assistant Professor
2018/08/01 - 2019/08/31 Hitotsubashi University Mori Arinori Center for Higher Education and Global Mobility Research Associate
2018/04/01 - 2018/07/31 Hitotsubashi University Mori Arinori Center for Higher Education and Global Mobility Research Associate
2017/04/01 - 2018/03/31 Hitotsubashi University Graduate School of Commerce and Management Specially Appointed Assistant Professor (Junior Fellow)
Committee career (2):
2023/01 - 現在 大韓経営学会(The Korean Academic Association of Business Administration) 学術誌編集委員会 編集委員
2021/10 - 現在 国際会計研究学会(Japanese Association for International Accounting Studies) 国際交流委員会 国際交流委員
Association Membership(s) (8):
日本ファイナンス学会
, 日本簿記学会
, 日本経営財務研究学会
, 国際会計研究学会
, 日本経済会計学会
, 日本会計研究学会
, Accounting and Finance Association of Australia and New Zealand
, European Accounting Association