Makoto Tsukahara

ツカハラマコト | Makoto Tsukahara

Affiliation and department：
Job title： Associate Professor

Research field (1)： Accounting

Research keywords (3)： Accounting , Financial Accounting , capital structure

Research theme for competitive and other funds (6)：

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Papers (16)：

Makoto,Tsukahara, Koji Terashima, Koreyoshi Seki. The Determinants of Recapitalization through Issuing Convertible Bond and Capital Structure Adjustment Behavior. 2023. 近刊
TSUKAHARA Makoto. Financial Characteristics of Firms Implementing Debt Equity Swap Using Preferred Stock. 2023. 70. 3. 59-75
塚原慎, 小澤康裕, 吉田智也, 中村亮介. 新収益認識基準適用による金額的影響の実態分析. 會計. 2022. 202. 6. 54-67
The impact of the new revenue recognition standard on comparability -An empirical analysis using the results of a questionnaire survey-. 2022. 3. 17-35
塚原慎, 寺嶋康二, 積惟美. 経営者の自信過剰(Overconfidence)と財務報告に関する論点整理. 千葉商大論叢. 2021. 59. 2. 189-211

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MISC (10)：

塚原慎. 学会ルポ日本簿記学会第39回全国大会. 企業会計. 2023. 75. 12. 138-138
Koreyoshi Seki, Koji Terashima, Makoto Tsukahara. Degree of Managerial Confidence and Discretionary Expense Adjustments. 32nd Asian-Pacific Conference, Proceedings. 2023
塚原慎. 時価算定会計基準等の導入に伴う補助簿の拡張可能性ー有価証券のレベル別時価情報の開示に焦点を当ててー. 新会計基準等が想定する帳簿記録と会計情報の研究:中間報告書. 2022. 29-42
積惟美, 塚原慎, 寺嶋康二. 経営者の自信過剰が利益平準化に及ぼす影響. Working paper, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School. 2021. 244. 1-24
The Impact of Implementing the New Revenue Recognition Standards on the Corporate Practice: A Questionnaire Survey for Listed Companies in Japan. Working paper, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School. 2020. 237. 1-22

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Books (20)：

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Lectures and oral presentations (19)：

Degree of Managerial Confidence and Discretionary Expense Adjustments
(32nd Asian-Pacific Conference, Proceedings 2023)
経営者の自信の程度と裁量的な費用調整
(日本会計研究学会第82回全国大会 2023)
新収益認識基準が比較可能性に与える影響-アンケート調査結果を用いた実証分析-
(グローバル会計学会第4回大会 2021)
リキャップCBを通じた資本調整行動とその決定要因ー企業の資本構成の変化に着目して
(日本経営財務研究学会第45回大会 2021)
経営者の自信過剰と利益平準化
(日本会計研究学会第80回全国大会 2021)

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Education (4)：

2014 - 2017 Hitotsubashi University
2012 - 2014 Hitotsubashi University
2008 - 2012 Yokohama National University College of Business Administration Department of International Business
2005 - 2008 愛知県立岡崎高等学校普通科

Professional career (3)：

Work history (17)：

2024/04 - 現在 Tokyo Keizai University Faculty of Business Administration
2024/04 - 現在 Tokyo Metropolitan University
2023/04 - 現在 Komazawa University Faculty of Business Administration Department of Marketing Management Associate Professor
2018/04 - 現在 The Open University of Japan
2023/04 - 2024/03 Asia University

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Committee career (3)：

Association Membership(s) (5)：

日本経営財務研究学会 , 日本経済会計学会 , グローバル会計学会 , JAPAN ACCOUNTING ASSOCIATION , 日本簿記学会

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