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J-GLOBAL ID：201901011300807051   Update date: Feb. 21, 2025

Yamashita Tomoaki

Yamashita Tomoaki
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Research field  (1)： Accounting
Research keywords  (7)： 資本構成 ,  退職給付 ,  のれん ,  contracting role of financial accounting ,  financial reporting ,  conditional conservatsim ,  fixed asset write-offs
Research theme for competitive and other funds  (4)：
  • 2022 - 2025 のれんの会計方法に係る当事者の認知についての理論および実態調査研究
  • 2020 - 2023 条件付保守主義の計測方法に関する問題点の解明とその改善方法の探求
  • 2017 - 2020 An empirical association between accounting losses and top management turnover: An approach from determinants of poor performance
  • 2015 - 2017 An empirical study on the effects of fixed asset write downs on corporate management in Japan
Papers (8)：
  • 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. 1-34
  • Measuring Conditional Conservatism for Japanese Listed Firms: A Study of the Problmes of the Basu Model and its Modified Approaches. 2023. 46. 25-51
  • YAMASHITA Tomoaki. <General Article> A Review of Research on Accounting for Goodwill by an Accounting Standard-Setter and Others. 2021. 195. 2. 115-132
  • Association between Accounting Losses and Top Executive Turnover : A Preliminary Analysis. 2020. 42. 42. 41-61
  • 山下 知晃. Role of Accounting in fixed asset impairments in contracting : A case study of Tokuyama. Inc. 福井県立大学経済経営研究 = Fukui Prefectural University economic and business studies. 2016. 35. 31-49
ｍore...
MISC (7)：
  • 宮宇地俊岳, 徳賀芳弘, 米山正樹, 浅見裕子, 山下知晃. 会計教育に関する質問票調査-のれんの会計処理との関係性を中心として-. 京都大学経済学研究科ディスカッションペーパーNo.J-22-001. 2022
  • 山下,知晃, 宮宇地,俊岳. のれんの減損損失の情報内容に関する実証分析. Discussion Papers in Business Management. 2022. No.2022-2. 1-52
  • 徳賀 芳弘, 宮宇地 俊岳, 山下 知晃. のれんの会計処理に関する調査(第4回・終)のれんに関連する会計情報 : 作成者・利用者の取扱い. 企業会計 = Accounting. 2019. 71. 10. 1366-1372
  • 徳賀 芳弘, 宮宇地 俊岳, 山下 知晃. のれんの会計処理に関する調査(第3回)のれんの「ありうる」会計処理と償却期間. 企業会計 = Accounting. 2019. 71. 9. 1266-1273
  • 徳賀 芳弘, 宮宇地 俊岳, 山下 知晃. のれんの会計処理に関する調査(第2回)のれんの規則的償却または非償却を支持する理由. 企業会計 = Accounting. 2019. 71. 8. 1082-1088
ｍore...
Books (2)：
  • 京都企業:歴史と空間の産物
    中央経済社 2016
  • 京都企業の分析
    中央経済社 2011
Lectures and oral presentations  (15)：
  • 日本企業の増資と財務報告の質
    (証券経済学会第96回全国大会 2024)
  • “Measure” Wars? An Empirical Examination of Cash flow Predictability of Accounting Earnings and Cash flows in Japan
    (日本会計研究学会第83回全国大会 2024)
  • The Effect of Recognizing Off-balance Sheet Liabilities on Financial Leverage Choice: Evidence from Pension Accounting in Japan
    (The 11th international conference of Journal of International Accounting Research (JIAR) 2024)
  • Comparative Analysis of Survey Responses Regarding the Subsequent Accounting for Goodwill from Preparers, Users, and Auditors in Japan
    (Congres AFC 2024 2024)
  • 日本の条件付保守主義:定型化された事実の再検証
    (第4回『企業会計』カンファレンス 2024)
ｍore...
Education (3)：
  • 2011 - 2014 Kyoto University Graduate School of Economics
  • 2009 - 2011 Kyoto University Graduate School of Economics Department of Economics
  • 2005 - 2009 Kyoto University Faculty of Economics
Work history (2)：
  • 2019/04 - 現在 Fukui Prefectural University Faculty of Economics Associate Professor
  • 2015/04 - 2019/03 Fukui Prefectural University Faculty of Economics Assistant Professor
Association Membership(s) (6)：
証券経済学会 ,  American Accounting Association ,  国際会計研究学会 ,  日本簿記学会 ,  日本経済会計学会 ,  JAPAN ACCOUNTING ASSOCIATION
※ Researcher’s information displayed in J-GLOBAL is based on the information registered in researchmap. For details, see here.

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