Amano Yoshiaki

Affiliation and department：
Job title： Associate Professor
Homepage URL (1)： https://www.linkedin.com/in/yoshiaki-amano-1013/

Research field (1)： Accounting

Research keywords (3)： Mergers and Acquisitions , Intangible Assets , Real Effects

Research theme for competitive and other funds (3)：

2022 - 2025 合併アノマリーと会計情報に関する定量的研究
2021 - 2023 An empirical study on accounting information and M&A performance
2019 - 2021 Real effects of International Financial Reporting Standards (IFRS) on Firms' behaviors

Papers (7)：

Yoshiaki Amano. Negative goodwill and postmerger operating performance: evidence from Japan. Asian Review of Accounting. 2022. 30. 4. 381-397
Yoshiaki Amano. Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan. Accounting & Finance. 2022. 62. 2. 2905-2945
Yoshiaki Amano. Real Effects of Intangibles Capitalization-Empirical Evidence from Voluntary IFRS Adoption in Japan. Journal of International Accounting Research. 2020. 19. 3. 19-36
Yoshiaki Amano. Proposal About Accounting for Negative Goodwill: From a Viewpoint of the Relationship to Negative Excess Earning Power. Pronexus Financial Disclosure Institute REPORT. 2020. 14. 7-23
Yoshiaki Amano. Proposal About Whether Goodwill Should Be Regularly Amortized: From A Viewpoint of Real Effects of Accounting Standards. Pronexus Financial Disclosure Institute REPORT. 2019. 13. 19-29

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MISC (2)：

天野良明. M&Aの目的は達成されているか? - 定性情報開示と業績・株価の関連性 -. M&A専門誌マール. 2023. 347. 34-37
Yoshiaki Amano. Goodwill accounting in IFRS: history and prospect for the future. MARR : Mergers & acquisitions research report. 2019. 291. 42-49

Lectures and oral presentations (12)：

What Causes Investors’ Misevaluation? Evidence from a Post-Merger Underperformance Anomaly
(European Accounting Association (EAA) 45th Annual Congress 2023)
What Causes Investors’ Misevaluation? Evidence from a Post-Merger Underperformance Anomaly
(American Accounting Association (AAA) Southwest Region Meeting 2023)
Do Acquiring Firms Achieve Their Mergers and Acquisitions Objectives?-Evidence from Japan-
(The International Accounting Standards Board (IASB) Research Forum in conjunction with Accounting and Finance 2021)
Do Acquiring Firms Achieve Their Mergers and Acquisitions Objectives?-Evidence from Japan-
(American Accounting Association (AAA) Annual Meeting 2021)
Should Negative Goodwill Be Recognized as Income? -Evidence from Japan-
(American Accounting Association (AAA) Annual Meeting 2020)

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Education (2)：

Professional career (3)：

Work history (5)：

2024/04 - 現在 Kyoto University Graduate School of Management Associate Professor
2021/04 - 2024/03 Kyoto University Graduate School of Management Senior Lecturer
2019/04 - 2021/03 Japan Society for the Promotion of Science Research Fellow
2014/04 - 2015/12 Bain & Company Senior Associate Consultant
2012/07 - 2013/12 Accenture Business Analyst

Awards (7)：

2020/08 - M&A Forum The 14th M&A Forum Award
2020/08 - IAS Annual Meeting Excellence in Reviewing Award, International Accounting Section, American Accounting Association
2019/12 - Pronexus Financial Disclosure Institute The 11th Pronexus Paper Award
2019/01 - Pronexus Financial Disclosure Institute The 10th Pronexus Paper Award
2018/09 - M&A Forum The 12th M&A Forum Award

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