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J-GLOBAL ID:200901097126915863   Update date: Feb. 01, 2024

Kagaya Tetsuyuki

Kagaya Tetsuyuki
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Affiliation and department:
Job title: Professor
Other affiliations (2):
Research field  (2): Accounting ,  Business administration
Research keywords  (1): Financial Accounting
Research theme for competitive and other funds  (20):
  • 2005 - 現在 measuremment of Intangible Asset
  • 2020 - 2023 Economic Effects of Directors on M&A Transaction and Accounting Procedures
  • 2018 - 2021 The importance of non-financial information in the Japanese markets
  • 2017 - 2020 公平開示をめぐる取り組みが企業の情報開示活動やその評価や企業行動に与える影響
  • 2016 - 2019 A Comparative Study on Accounting and Auditing Issues in ASEAN countries
Show all
Papers (81):
  • Tetsuyuki Kagaya. Economic Consequences on the Progress of Sustainability Reporting. 2023. 450. 4-14
  • Tetsuyuki Kagaya. Value Creation through Investment of Intellectual and Intangible Assets. 2022. 333
  • Tetsuyuki Kagaya. New Stage on Sustainability Reporting Research. Securities Analyst Journal. 2022. 60. 7. 60-70
  • Yuki Horie. Economic effects of Fair Disclosure Regulations on analysts earnings forecasts (jointly worked). Securities Analysts Journal. 2021. 59. 2
  • Tetsuyuki Kagaya. Capital Allocation and Cost of Capital in Japanese firms. Capital Markets Journal. 2020. 421. 4-14
more...
MISC (11):
  • SYMPOSIUM : Stenographic Records of Discussion at the 72th Annual Convention of the Japan Accounting Association : Retrospect and Prospect of Innovation in Financial Accounting. 2014. 185. 1. 107-138
  • Key Notes Speech : The Prospects of IR to Create Sustainable Firm Value : The challenges in CR laboratory. 2013. 7. 92-110
  • 加賀谷 哲之. 持続的な企業価値創造のための非財務情報開示 (特集 統合財務報告の可能性を探る : 非財務情報開示の国際的展開). 企業会計. 2012. 64. 6. 823-833
  • 加賀谷 哲之. IFRS導入が日本企業に与える経済的影響 (IFRS導入とその影響、および国際会計研究の在り方) -- (東日本部会統一論題 IFRS導入とその影響). 国際会計研究学会年報. 2010. 2010. 5-22
  • 加賀谷 哲之. 財務危機企業の連結関係会計政策(2・完). 會計. 2004. 165. 1. 110-120
more...
Books (7):
  • Economic Consequences of adopting and abolishing quarter reporting
    CHUOKEIZAI-SHA HOLDINGS, INC. 2020
  • Paradigm Shift -A New Age Accounting
    Chuo Keizai Publishing 2019
  • Economic Analysis on lease accounting system (jointly worked)
    CHUOUKEIZAI, Inc., 2018 ISBN:9784502250712
  • International Perspectives on Accounting and Corporate Behavior
    Springer 2014
  • 企業会計研究のダイナミズム
    中央経済社 2012
more...
Lectures and oral presentations  (35):
  • 2019 American Accounting Association Annual Meeting
    (Economic Consequences of Fair Disclosure Regulation on Management and Market Responses. Evidence from Japan 2019)
  • The Impact of Fair Disclosure regulation on Management and Market Responses. Evidence from Japan,
    (42nd Europe Accounting Association Annual Meeting 2019)
  • 42nd Europe Accounting Association Annual Congress
    (The Impact of FD regulation on Management and Market Responses. Evidence from Japan 2019)
  • フェア・ディスクロージャー導入が企業および株式市場に与える影響
    (日本会計研究学会第77回大会 2018)
  • The Impact of FD regulation on Management and Market Responses. Evidence from Japan
    (2nd HItotsubashi & Taipei University International Accounting Joint Workshop 2018)
more...
Education (1):
  • 1995 - 2000 Hitotsubashi University Graduate School, Division of Commerce
Professional career (1):
  • 博士(商学) (一橋大学)
Work history (7):
  • 2020/10/01 - 現在 Hitotsubashi University Faculty of Commerce and Management Professor
  • 2020/10/01 - 現在 Hitotsubashi University Graduate School of Business Administration Professor
  • 2018/04/01 - 2020/09/30 Hitotsubashi University Graduate School of Business Administration Associate Professor
  • 2007/04/01 - 2018/03/31 Hitotsubashi University Graduate School of Commerce and Management Associate Professor
  • 2013/08/01 - 2014/08/08 University of California Berkeley Center for Japan Studies Researcher
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Awards (3):
  • 2014/08 - 国際会計研究学会 平成26年度国際会計研究学会
  • 2011/10 - Asian Pacific Conference on International Accounting Issues 23th Vernon Zimmerman Best Paper Award in Asian Pacific Conference on International Accounting Issues
  • 2011/09 - 日本会計研究学会 日本会計研究学会学会賞
Association Membership(s) (5):
Japanese Associations for Research in Disclosures ,  The Japan Academic Society of Investor Relations ,  European Accounting Association ,  American Accounting Association ,  日本会計研究学会
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