Graduate School of Business Administration,Department of Business Administration
AOKI Yasuharu

Books and Other Publications

1. 現場が動き出す会計
青木 康晴, 伊丹 敬之 (Joint author)
日本経済新聞出版社 2016.3 (ISBN : 9784532320645)


1. Determinants of the Intensity of Bank-Firm Relationships: Evidence from Japan (Peer-reviewed)
Yasuharu Aoki
The Review of Corporate Finance Studies 2023.7
doi Link
2. The effect of dividend smoothing on bond spreads: Evidence from Japan (Peer-reviewed)
Yasuharu Aoki
International Review of Economics & Finance Vol.85,pp.621-637 2023.5
3. The effect of bank relationships on bond spreads: Additional evidence from Japan (Peer-reviewed)
Yasuharu Aoki
Journal of Corporate Finance Vol.68,No.101937 2021.6
4. 多国籍企業の財務報告にかかる論点整理 :会計基準の国際的調和の動向を踏まえて (共著)
青木康晴, 澤井康毅, 天白隼也, 二重作直毅
金融研究 Vol.36,No.1,pp.37-74 2017.1
5. What Explains Widening Profitability Dispersion around the World? (jointly worked)
Makoto Nakano, Yasuharu Aoki
Hitotsubashi journal of commerce and management Vol.50,No.1,pp.23-46 2016.10
doi Link
6. How Does the Largest Shareholder Affect Dividends? (Peer-reviewed)
Yasuharu Aoki
INTERNATIONAL REVIEW OF FINANCE Vol.14,No.4,pp.613-645 2014.12
7. The Relation between Dividends and Consolidated Earnings in Japan (Special Issue in Honour of Emeritus Professor Akio Saito)
Aoki Yasuharu
Seijo University economic papers No.198,pp.239-252 2012.12
Link Link
8. 支配株主と利益情報の有用性
青木 康晴
企業会計研究のダイナミズム pp.345-359 2012.5
9. 配当の情報効果と利益持続性,利益調整行動に関する実証分析 (Peer-reviewed)
青木 康晴
経営財務研究 Vol.31,No.1,pp.35-55 2011.6
10. What explains a difference of conceptual frameworks underlying financial accounting?
Aoki Yasuharu
NUCB journal of economics and information science Vol.55,No.2,pp.1-8 2011.3
11. 増益・増配企業の利益平準化行動
青木 康晴
企業会計 Vol.63,No.2,pp.121-128 2011.2
12. 企業再編における利益調整行動とIR (共著)
矢部謙介, 青木康晴
IR学会研究分科会『IRの実証的効果測定 最終報告』 pp.71-88 2011.2
13. Earnings management and dividend policy (Peer-reviewed)
青木 康晴
Hitotsubashi review of commerce and management Vol.3,No.2,pp.41-54 2008.11
14. 所有権理論から見た連結会計の検討 (Peer-reviewed)
青木 康晴
日本企業研究のフロンティア No.4,pp.72-89 2008.3
15. Empirical research on concepts of consolidated financial statements: evidence from the division between minority interest and net income (Peer-reviewed)
青木 康晴
Hitotsubashi review of commerce and management Vol.2,No.2,pp.114-125 2007.11

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No. Name of subject/Conference Name Year Site
1. The Impact of Bank Shareholding on Investment Efficiency: Evidence from Japan(Japan Finance Association 47th Annual Meeting)
Holding date : 2023.9.23 - 2023.9.24
Presentation date : 2023.9.24
2. The determinants of bank relationships: Evidence from Japan(Nippon Finance Association The 30th Seminar on Current Topics in Finance)
Holding date :
Presentation date : 2022.12.19
3. The effect of dividend smoothing on bond spreads: Evidence from Japan(Nippon Finance Association The 30th Anniversary Annual Conference)
Holding date : 2022.6.4 - 2022.6.5
Presentation date : 2022.6.4
4. An economic analysis of consolidation accounting: The property rights approach(Japan Accounting Association 80th Annual Conference)
Holding date : 2021.9.8 - 2021.9.10
Presentation date : 2021.9.10
5. How Do Bank Relationships Affect Bond Spreads?(Japan Finance Association 42nd Annual Meeting)
Holding date :
Presentation date : 2018.10.6
Hitotsubashi University


No. Award name Year
1. Research Encouragement Award 2022.9
2. 10th Junko Maru Research Encouragement Award 2022.6

Research Projects

No. Research subject Research item(Awarding organization, System name) Year
1. Empirical Studies on Dividend Smoothing in Japan
Grant-in-Aid for Scientific Research (C)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research Grant-in-Aid for Scientific Research (C) )
2. 債権者間利害対立に関する実証研究
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 )
2017.4 - 2021.3
3. 支配株主が会計数値の特性に与える影響に関する実証研究
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 )
2011.4 - 2014.3