Rchr
J-GLOBAL ID:200901088547317400   Update date: Dec. 13, 2019

TOKUGA Yoshihiro

トクガ ヨシヒロ | TOKUGA Yoshihiro
Affiliation and department:
Job title: Professor
Homepage URL  (2): http://www.geocities.jp/tokugayoshihiro/http://www.econ.kyoto-u.ac.jp/~tokuga/
Research field  (1): Accounting
Research keywords  (4): Financial Accounting ,  International Accounting ,  Accounting for Venture Business ,  Accounting for Liabilities
Research theme for competitive and other funds  (6):
  • 2002 - 2005 Accounting Behavior of Venture Firms before and after the IPO
  • 1988 - 2005 Conflicts of the Current Social Systems with the Imported Accounting Systems
  • 1980 - 2005 Definition, Recognition and Measurement of Liabilities
  • 2003 - 2006 Valuation of R&D Investment
  • IPO of Venture Business
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Papers (4):
  • Yoshihiro Tokuga , Choi,Jong-Seo. Market Reaction to the Disclosure of Unfunded Pension Benefit Obligation Write-Off Policies in Japan. SEOUL JOURNAL OF BUSINESS Vol.13, No. 2 59-82. 2007
  • Yoshihiro Tokuga. Japan's Dilemma and Response to IFRS: the European Union or the United States. Issues in East Asian Economic Development, Organized Jointly By Department of Economics and College of Business Administration,Seoul National University103-121. 2006
  • Yoshihiro Tokuga. The Obstacles to International Harmonization of Accounting in Japan. 經濟學研究. 1995. 61. 3. 151-162
  • Yoshihiro Tokuga. The Background to the Incident of the Securities Loss Compensations in Japan--Economic,Political,and Cultural Aspects. 経済学研究. 1991. 57. 3. 133-173
MISC (3):
  • TOKUGA Yoshihiro. The evolution of accounting regulation in Japan, 2001-2015. 2018
  • TOKUGA Yoshihiro with N.Tsunogaya. Controversies over the Development of JMIS. 2015
  • Yoshihiro Tokuga. International Accounting Section Chair and Commentator. The Second Asian Pacific Interdisciplinary Research of Accounting. 1998
Books (1):
  • Accounting Regulation in Japan: Evolution and Development from 2001 to 2015
    Routledge 2019
Lectures and oral presentations  (104):
  • 会計基準の国際的調和化における諸問題
    (1994)
  • 利益数値の国際比較方法試論
    (1996)
  • 会計基準国際化対応動向調査
    (ビジネスフォーラム 1998)
  • 国際会計基準の最近の動向
    (1998)
  • 退職給付会計
    (「ビジネスフォーラム」(第2回公開シン ポジウム) 1999)
more...
Works (3):
  • Basic Concepts of Accounting
    1999 - 2001
  • Accounting Reforms in Japan and Korea
    2000 - 2005
  • Nature of Accounting Provisions
    2002 - 2003
Education (2):
  • - 1978 Kyushu University Faculty of Economics Division of Bussiness Administration
  • - 1983 Kyushu University Graduate School, Division of Economics Accounting
Professional career (2):
  • Ph.D(Economics) (Kyoto University)
  • Master of Economics (Kyushu University)
Work history (14):
  • 1983 - 1987 Full-Time Lecturer,
  • 1987 - 2000 Associate Professor,
  • 1999 - 2001 & 2001-2003 Member of the Special Committee,
  • 2000 - 2002 Professor,
  • Faculty of Commerce,
Show all
Committee career (4):
  • 2000 - 2003 Japan Accounting Association Councillor
  • 2002 - 2004 Japan Book-Keeping Association Director
  • 2001 - 2003 Accounting History Association Auditor, member of the selection committee for the Accounting History Association Award
  • 2002 - 2004 The Japan Society for Social Science of Accounting Director
Awards (2):
  • 2000 - Japan Accounting Association Ohta & Kurosawa Award
  • 1997 - Japan Accounting Association JAA Award
Association Membership(s) (5):
Japan Accounting Association ,  AAA (American Association Accounting) ,  Japan Book-Keeping Association ,  Accounting History Association ,  The Japan Society for Social Science of Accounting
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