京都先端科学大学 · 経済経営学部 · 准教授

研究キーワード資本市場分析・大学会計教育・国際会計・コーポレートガバナンス

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• The Effects of Government Ownership and Business Groups on Earnings Informativeness
• IFRS Adoption, Earnings Quality, and Investment Efficiency: Evidence from Japan
• Earnings Informativeness and Invisible Ties in Japanese Firms
• Characteristics of Japanese Regional Banks: A Case of the Bank of Kyoto

• The Effects of Government Ownership and Business Groups on Earnings Informativeness and Effective Tax Rate in Japan
• The Benefits and Costs of Principles-Based or Less Rules-Based Approaches to Accounting Standard Setting
• The Nature of Accounting Standards and a Choice in Sets of Accounting Standards
• 株式持ち合いとメインバンクの日本企業への影響

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