Rchr
J-GLOBAL ID：200901068966578558   Update date: Sep. 30, 2022

Nakamura Miho

ナカムラ ミホ | Nakamura Miho
Affiliation and department：
Oita University Faculty of Economics Department of Business Studies

About Oita University Faculty of Economics Department of Business Studies


Job title： Assistant Professor
Research field  (1)： Accounting
Research keywords  (1)： International Financial Accounting and Finance
Research theme for competitive and other funds  (2)：
  • 1998 - 2014 業務報告をめぐる会計基準の論理と証券市場の評価
  • 1998 - 2014 Peformance Reporting and Stockmarlcet valuation
Papers (9)：
  • Chikako Ozu, Miho Nakamura, Kyoko Nagata, Sidney J. Gray. Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits. Australian Accounting Review. 2018. 28. 1. 4-13
  • 中村 美保. IFRS概念フレームワーク討議資料における当期損益の質的要件とOCI項目の認識範囲に関する考察. 産業經理. 2014. 74. 1. 109-117
  • 中村 美保. The Analysis on Relation between Comprehensive Income and Firm's Finance Behavior. 會計. 2013. 183. 2. 215-228
  • 中村 美保. マネジメント・アプローチの適用をめぐる利害関係者の反応. 産業經理. 2010. 70. 1. 100-110
  • 中村 美保. The history of financial statement presentation and the change for management approach. Accounting. 2010. 177. 3. 357-369
ｍore...
Books (1)：
  • IFRS適用のエフェクト研究 = The effect study on the implementation of IFRS
    中央経済社, 中央経済グループパブリッシング (発売) 2017 ISBN:9784502230110
Lectures and oral presentations  (2)：
  • Preparers’ perceived benefits of IFRS:What factors determine financial statements preparers’ attitude towards IFRS?
    (40th European Accounting Association@Valencia 2017)
  • Preparers’ perceived benefits and costs of IFRS in Japan
    (7th International Workshop on Accounting & Regulation @Siena 2016)
Education (1)：
  • - 2004 Graduate School, Hitotsubashi University Department of Commerce and Management Ph.D. in Commerce (Financial Accounting)
Professional career (1)：
  • Ph. D(Commerce) (Hitotsubashi University)
Work history (3)：
  • 2006/04 - 現在 Oita University (National University) Faculty of Economics Associate Professor
  • 2015/04 - 2016/03 University of Valencia Faculty of Economics Visiting Researcher
  • 2004/04 - Oita University Faculty of Economics Lecturer
Association Membership(s) (4)：
経営財務研究学会 ,  日本会計研究学会 ,  Japan Accounting Association ,  European Accounting Association (EAA)
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