Rchr
J-GLOBAL ID:200901022256329885   Update date: Mar. 24, 2010

NISHIMURA Mikihito

ニシムラ ミキヒト | NISHIMURA Mikihito
Affiliation and department:
Job title: Professor
Research field  (1): Accounting
Research theme for competitive and other funds  (2):
  • Study on Accounting for Income Taxes
  • Study on Structures of Accounting Measurement
MISC (17):
  • Fundamental Problems of Standards of Accounting for Income Taxes. Japan Industrial Management and Accounting. 2002. 61. 4. 13-22
  • Fundamental Models of Accounting for Income Taxes and the Trend of Its International Harmonization. JICPA Journal. 2002. 14. 6. 64-68
  • The Logicality of Interperiod Income Tax Allocation. School of Business Administration of Kobe University, The Kenkyu Nempo. 1990. 36,99-146
  • Development of Accounting for Income Taxes. Japan Industrial Management and Accounting. 1987. 47. 1
  • The Nature of Corporate Income Taxes in Accounting and the Accounting Entity(1). The Hikone Ronso. 1986. 237
more...
Books (3):
  • Theory of Accounting for Income Taxes under Operating Losses
    Faculty of Economics of Shiga University 1984
  • Financial Accounting(jointly authored)
    1998
  • Theory of Accounting for Income Taxes: The Trend of International Harmonization and Its Probblems
    Dobunkan 2001
Works (4):
  • Investigation into the Actual Practices on Tax Accounting in Small and Medium-Sized Businesses
    1991 - 1992
  • Investigation into the Actual Practices on Tax Accounting in Small and Medium-Sized Businesses
    1993 -
  • Investigation into the Actual Practices on financial Accounting in Small and Medium-Sized Businesses
    1995 -
  • Evaluation of Financial Efficiency of Some New Businesses Planned in the Process of the Reconstruction after the Great Hanshin Earthquake
    1996 - 1997
Education (2):
  • - 1970 Osaka University Faculty of Economics
  • - 1978 Osaka University Graduate School, Division of Economics
Professional career (2):
  • Master (Economics) (Osaka University)
  • Doctor (Economics) (Osaka University)
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