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- AOKI Yasuharu
- Graduate School of Business Administration,Department of Business Administration
- AOKI Yasuharu
- Curriculum Vitae
- Research Work
Books and Other Publications
| 1. | Management Accounting for Control: Theory and Practice
Yasuharu Aoki (Sole author) Nikkei Business Publications 2024.6 (ISBN : 4296115766) |
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| 2. | Accounting in the Field
Hiroyuki Itami, Yasuharu Aoki (Joint author) 日経BP 日本経済新聞出版 2016.3 (ISBN : 453232064X) |
Papers
| 1. | The moderating effect of private information on the relation between financial reporting quality and corporate dividend efficiency (Peer-reviewed) Yasuharu Aoki, Takuma Kochiyama Accounting & Finance 2024.9 
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| 2. | An economic analysis of consolidation accounting: The property rights approach (Peer-reviewed) Yasuharu Aoki, Koki Sawai Journal of Theoretical Accounting Research Vol.19,No.2,pp.48-69 2024.3
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| 3. | Determinants of the intensity of bank-firm relationships: Evidence from Japan (Peer-reviewed) Yasuharu Aoki The Review of Corporate Finance Studies 2023.7
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| 4. | 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
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| 5. | 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
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| 6. | 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
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| 7. | 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
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| 8. | How does the largest shareholder affect dividends? (Peer-reviewed) Yasuharu Aoki International Review of Finance Vol.14,No.4,pp.613-645 2014.12
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| 9. | 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
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| 10. | 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 |
| 11. | 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 |
| 12. | 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
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| 13. | 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 |
| 14. | 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 |
| 15. | 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
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| 16. | 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 |
| 17. | 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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Presentations
| No. | Name of subject/Conference Name | Year | Site |
|---|---|---|---|
| 1. | Why Has Ownership Concentration Increased in Japan?(Japan Finance Association 48th Annual Meeting) |
Holding date :
Presentation date : 2024.9.7 |
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| 2. | The intensity of bank-firm relationships and income smoothing: Evidence from Japan(Japan Accounting Association 83rd Annual Conference) |
Holding date :
Presentation date : 2024.8.28 |
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| 3. | 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 |
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| 4. | 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 |
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| 5. | 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 |
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| 6. | 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 |
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| 7. | How Do Bank Relationships Affect Bond Spreads?(Japan Finance Association 42nd Annual Meeting) |
Holding date :
Presentation date : 2018.10.6 |
Hitotsubashi University |
Awards
| 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
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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) ) |
2022.4 |
| 2. | 債権者間利害対立に関する実証研究
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若手研究(B)
( 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
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若手研究(B)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 ) |
2011.4 - 2014.3 |
