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J-GLOBAL ID：201901001947483570   Update date: Dec. 11, 2024

Inoue Kento

イノウエ ケント | Inoue Kento
Affiliation and department：
Kindai University Faculty of Business Administration Department of Accounting

About Kindai University Faculty of Business Administration Department of Accounting


Job title： Associate Professor
Homepage URL  (2)： https://kinoue9319.notion.site ,  https://kinoue9319.notion.site/Kento-Inoue-7b17eb084b0149dabd1729307c02163f
Research field  (2)： Accounting ,  Accounting
Research keywords  (4)： Financial Accounting ,  International Accounting ,  Business Analysis ,  Management Accounting
Research theme for competitive and other funds  (4)：
  • 2023 - 2028 国際財務報告基準(IFRS)の適用と戦略的行動の実証的関係
  • 2022 - 2024 経営者報酬を利用した経営者の業績評価に関する理論的・実証的研究
  • 2020 - 2024 国際財務報告基準(IFRS)の適用が経営者報酬契約に与える影響にかんする実証研究
  • 2020 - 2022 コストの下方硬直性に対する資本市場の評価についての実証分析
Papers (16)：
  • Kento Inoue, Yoshitaka Hirose. The Effect of Voluntary IFRS Adoption on MD&A Information. Journal of International Accounting Research. 2024. 23. 3. 77-98
  • 吉田 政之, 井上 謙仁, 早川 翔, 大洲 裕司. テキストベースのネットワーク産業と内生的製品差別化:Hoberg and Phillips (2016)の追試. 会計科学. 2023. e2023. 1. 1-6
  • 小笠原 亨, 新井 康平, 井上 謙仁. 企業の戦略的行動が持続的な競争優位に与える影響の検証. 管理会計学. 2023. 31. 1. 37-53
  • Kento Inoue. The Impact of Earnings Boosting Effect on Management Compensation Contracts in IFRS Adoption. Journal of Business Studies Shokei-Gakuso. 2022. 69. 2. 227-241
  • 井上 謙仁. IFRS適用での会計利益と経営者報酬の関係:Ozkan, Singer, and You(2012)の追試. 会計科学. 2022. e2022. 1. 1-5
ｍore...
MISC (9)：
  • Jumpei Hamamura, Sho Hayakawa, Kento Inoue. Harakiri: Is Japanese Managerial Compensation "Sticky"?. 2024
  • Jumpei Hamamura, Sho Hayakawa, Kento Inoue. Is Fixed Salary 'Fixed'? Fixed Salaries in Managerial Compensation Depend on the Firm Performance in Japan. SSRN Electronic Journal. 2024
  • Kento Inoue, Sho Hayakawa, Jumpei Hamamura. Stock Price Index Contract in Managerial Compensation under Relative Performance Evaluation in Japan. SSRN Electronic Journal. 2023
  • Jumpei Hamamura, Kento Inoue. The Nail that Stands is Hammered Down: Using Financial Reporting Comparability to Set Peer Groups on Benchmarking for Managerial Compensation in Japan. 2023
  • 早川 翔, 井上 謙仁, 濵村 純平. 日本企業の経営者報酬決定における相対的業績評価の利用に関する研究:明示的アプローチによる分析. Jxiv. 2022
ｍore...
Books (3)：
  • 経営者報酬の理論と実証 (牧誠財団研究叢書 22)
    中央経済社 2024 ISBN:4502517313
  • 実務に活かす管理会計のエビデンス
    中央経済社 2022 ISBN:9784502420016
  • Selling, General, and Administrative Costs: Theory and Empirical Evidence
    2017 ISBN:9784502231414
Lectures and oral presentations  (28)：
  • Harakiri: Is managerial compensation sticky in Japan?
    (Taiwan Accounting Association 2024 Annual Conference 2024)
  • Is fixed salary “fixed”? Fixed salaries in managerial compensation depend on the firm performance in Japan
    (Asia-Pacific Management Accounting Association 2024 (19th) Annual Conference 2024)
  • Harakiri: Is managerial compensation sticky in Japan?
    (2024)
  • 日本企業の経営者報酬決定における相対的業績評価の利用に関する研究:明示的アプローチによる分析
    (日本管理会計学会2024年度年次全国大会 2024)
  • Is Fixed Salary "Fixed"?: Fixed Salaries in Managerial Compensation Depend on the Firm Performance in Japan
    (日本会計研究学会第83回大会 2024)
ｍore...
Education (3)：
  • 2015 - 2018 Osaka City University Graduate School of Business
  • 2013 - 2015 Osaka City University Graduate School of Business
  • 2009 - 2013 Konan University Hirao School of Management
Professional career (1)：
  • Ph.D. Business Administration (Osaka City University)
Work history (9)：
  • 2024/09 - 現在 Momoyama Gakuin University Faculty of Business Administration Department of Business Administration
  • 2023/04 - 現在 Kindai University Faculty of Business Administration Department of Accounting Associate Professor
  • 2023/09 - 2024/03 Momoyama Gakuin University Faculty of Business Administration Department of Business Administration
  • 2021/04 - 2023/03 Kindai University Faculty of Business Administration Department of Accounting Assistant Professor
  • 2022/04 - 2022/09 Wakayama University Faculty of Economics of Economics
Show all
Committee career (1)：
  • 2021/04 - 2024/03 日本経済会計学会 幹事(機関誌担当)
Awards (2)：
  • 2020/09 - 会計科学 会計科学論文賞 ジェネリック戦略は財務指標から測定できるか?:Banker, Mashruwala, and Tripathy (2014) の追試
  • 2015/03 - 大阪市立大学 研究業績優秀賞(若野賞)
Association Membership(s) (5)：
日本簿記学会 ,  American Accounting Association ,  JAPAN ACCOUNTING ASSOCIATION ,  THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING ,  The Accounting and Economic Association of Japan
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