Rchr
J-GLOBAL ID:201401075535428890   Update date: Feb. 01, 2024

Kimura Akihisa

キムラ アキヒサ | Kimura Akihisa
Affiliation and department:
Research field  (1): Accounting
Research theme for competitive and other funds  (5):
  • 2021 - 2025 An empirical study on real effects of accounting disclosure
  • 2016 - 2018 企業会計制度設計に関する総合的研究
  • 2014 - 2018 Classification Shifting in Japanese Income Statement
  • 2013 - 2016 環型サステナビリティ会計の構築と展開
  • 2012 - 2014 The Usefulness of Ordinary Income Disclosed at Profit & Loss Statement in Japan
Papers (20):
  • Akihisa Kimura. A Translation of Foreign Currency Receivables and Payables in Financial Reporting in Japan. ACCOUNTING. 2021. 200. 2. 201-213
  • Phuong Thi Thuy Nguyen, Akihisa Kimura. How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange. Journal of Accounting and Public Policy. 2020. 39. 6. 1-26
  • Phuong Thi Thuy Nguyen, Akihisa Kimura. The Determinants of the Length of Annual Reports: Evidence from 20-F Filings. 横浜国際社会科学研究. 2018. 23. 2. 41-54
  • Akihisa Kimura. Market Reaction and Value Relevance of Impairment Losses in Japan: An Empirical Analysis. Securities Analysts Journal. 2017. 55. 11. 24-32
  • Akihisa Kimura. Classification Shifting in Profit and Loss on Disposal of Fixed Assets in Japanese Income Statement. YOKOHAMA BUSINESS REVIEW. 2017. 37. 3-4. 103-125
more...
MISC (11):
  • 木村晃久. 同じ名称, 異なる利益!?. 企業会計. 2019. 71. 6. 73-73
  • 木村晃久. 10種類の利益!?. 企業会計. 2019. 71. 6. 58-58
  • 木村晃久. 「ドーピング」によって得られた利益の末路. 企業会計. 2019. 71. 6. 44-44
  • 木村 晃久. 自己株式の消却がもつシグナリング効果を理解する. 会計人コース. 2019. 54. 5. 94-96
  • 負ののれんの会計処理について考える. 会計人コース. 2019. 54. 4. 136-138
more...
Books (11):
  • 実践財務諸表分析 第3版
    中央経済社 2020 ISBN:9784502361715
  • 全商会計実務検定試験テキスト 財務諸表分析 十訂版
    実教出版株式会社 2020 ISBN:9784407348965
  • Classification Shifting in Multi-Step Income Statement: An Analysis of Its Patterns and Its Impact on Stock Prices
    CHUOKEIZAI-SHA 2019
  • アナリストのための財務諸表分析とバリュエーション(原書第5版)
    有斐閣 2018 ISBN:9784641165236
  • 全商会計実務検定試験テキスト 財務諸表分析 九訂版
    実教出版株式会社 2018 ISBN:9784407344592
more...
Lectures and oral presentations  (27):
  • 退職給付会計基準のリアル・エフェクトー数理計算上の差異の即時認識が年金資産ポートフォリオに与える影響-
    (横浜国立大学会計研究会 2021)
  • 外貨換算会計の研究-社会が会計報告に求める機能の観点から-
    (日本銀行金融研究所セミナー 2021)
  • 解題:Mirko S. Heinle, Robert E. Verrecchia (2016), "Bias and the Commitment to Disclosure," Management Science 62(10):2859-2870.
    (第86回分析的会計研究会 2020)
  • Disclosure Characteristics of Annual Reports and Information Asymmetry: Evidence from the Annual Reports of Foreign Firms Listed on the US Stock Exchange
    (the 5th International Conference on Accounting and Finance (ICOAF-2019) 2019)
  • Disclosure Characteristics of Annual Reports and Information Asymmetry: Evidence from the Annual Reports of Foreign Firms Listed on the US Stock Exchange
    (Vietnam International Conference in Finance 2019 2019)
more...
Education (3):
  • - 2010 The University of Tokyo Graduate School, Division of Economics
  • - 2005 The University of Tokyo Graduate School, Division of Economics
  • - 2003 The University of Tokyo Faculty of Economics
Professional career (2):
  • Doctor of Economics (The University of Tokyo)
  • Master of Economics (The University of Tokyo)
Work history (3):
  • 2013/04 - 現在 Yokohama National University Graduate School of International Social Sciences
  • 2011/04/01 - 2013/03/31 Yokohama National University College of Business Administration Associate Professor
  • 2010/04/01 - 2011/03/31 埼玉学園大学 経営学部 講師
Awards (2):
  • 2020/03/10 - 横浜国立大学 優秀研究者賞 奨励賞
  • 2019/09/07 - 日本会計研究学会 太田・黒澤賞
Association Membership(s) (2):
日本ファイナンス学会 ,  日本会計研究学会
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