Rchr
J-GLOBAL ID：201701000017470273
Update date: Nov. 27, 2025
Koga Yuya
コガ ユウヤ | Koga Yuya
Affiliation and department：
Job title：
Associate Professor
Homepage URL (1)：
https://yuya-koga-mino.jimdofree.com/
Research field (1)：
Accounting
Research keywords (5)：
近視眼的行動
, 利益マネジメント
, コーポレートガバナンス
, 国際会計
, 財務会計
Research theme for competitive and other funds (5)：
- 2025 - 2029 コーポレート・ガバナンスの変革が会計に及ぼす影響に関する研究
- 2025 - 2029 企業間関係が経営者の近視眼的行動に与える影響
- 2021 - 2025 所有構造とガバナンス体制の変化が及ぼす近視眼的行動への影響に関する実証分析
- 2018 - 2022 The effect of accounting discretion on firms' credit ratings
- 2016 - 2018 Research on the economic consequences of lease accounting standards
Papers (14)：
-
Keishi Fujiyama, Sidney J. Gray, Yuya Koga. Transitioning from a Bank-Based Toward an Equity-Outsider Financing System in Japan: The Impact on Income Smoothing Practice over 45 Years. The International Journal of Accounting. 2025. Accepted
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古賀裕也, 山口朋泰. 上場企業と非上場企業の会計的裁量行動の比較. 商学論纂. 2025. 66. 5-6. 43-62
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Jong-Hoon Kim, Keishi Fujiyama, Yuya Koga. The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan. Research in International Business and Finance. 2024
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山口 朋泰, 古賀 裕也. 四半期開示の義務化が経営者の会計的裁量行動に与える影響. 商学論纂 = The journal of commerce / 中央大学商学研究会 編. 2023. 65. 3・4. 47-81
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Yuya Koga, Tomoyasu Yamaguchi. Does mandatory quarterly reporting induce managerial myopic behavior? Evidence from Japan. Finance Research Letters. 2023
ｍore...
MISC (3)：
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古賀裕也. オペレーティング・リースの認識で経済的影響は生じるのか. 企業会計. 2022. 74. 5. 122-123
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古賀 裕也. 財務報告は経営者の近視眼的行動を助長するのか. 企業会計. 2022. 74. 128-129
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古賀 裕也. コーポレートガバナンス・コードと政策保有株式に関する開示. IR-Com : 一般社団法人日本IR協議会コミュニケーション誌. 2017. 2017. 6. 4-7
Books (1)：
-
リース会計制度の経済分析
中央経済社,中央経済グループパブリッシング (発売) 2018 ISBN:9784502250712
Lectures and oral presentations (24)：
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The effect of main bank relationships on managerial myopic behavior
(22nd Asian Academic Accounting Association Annual Conference 2025)
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Stock market listing and real earnings management in a debt-oriented country: Evidence from Japan
(The 12th International Conference of the Journal of International Accounting Research 2025)
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Transitioning from a bank towards an equity-outsider financing system in Japan:The impact on income smoothing practice over 40 years
(The 11th International Conference of the Journal of International Accounting Research 2024)
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Discretionary reclassification and value relevance: Evidence from unrealized gains and losses on available-for-sale securities in Japan
(AAA 2024 International Accounting Section Midyear Meeting 2024)
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Discretionary reclassification and value relevance: Evidence from unrealized gains and losses on available-for-sale securities in Japan
(The 20th Annual Conference of the Asian Academic Accounting Association 2023)
ｍore...
Education (3)：
- 2013 - 2016 Hitotsubashi University Graduate School of Commerce and Management
- 2011 - 2013 Hitotsubashi University Graduate School of Commerce and Management
- 2007 - 2011 Yokohama National University College of Business Administration Department of International Business
Work history (4)：
- 2024/04 - 現在 Chuo University Faculty of Commerce Associate Professor
- 2019/04 - 2024/03 Tohoku Gakuin University Faculty of Business Administration Associate Professor
- 2017/04 - 2019/03 Tohoku Gakuin University Faculty of Business Administration Lecturer
- 2016/04 - 2017/03 Hitotsubashi University Graduate School of Commerce and Management
Committee career (1)：
- 2023/09 - 2025/08 日本会計研究学会特別委員会 委員
Awards (2)：
- 2017/03 - 新日本法規財団 第6回 新日本法規財団 奨励賞 【会計・税制分野】優秀賞
- 2014/09 - 日本会計研究学会 学術奨励賞
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