Kanagawa University · Faculty of Economics / Graduate School of Economics · 准教授

Research keywordsIFRS reporting・impairment losses・earnings management・other comprehensive income・key audit matters・Japanese GAAP・core earnings・financial disclosure quality

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• 日本におけるIFRS第5号の分析と導入の課題
• Investigating on Disclosing Key Audit Matters in Japan: An early analysis in audit reports 2021
• The Quality of Tangible Long-Lived Asset Impairments under Japanese GAAP and IFRS
• 我が国における特別損益の位置付けに関する一考察

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