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- KOCHIYAMA Takuma
- Graduate School of Business Administration,Department of Business Administration
- KOCHIYAMA Takuma
- Curriculum Vitae
- Research Work
Books and Other Publications
| 1. | 会計の再生：21世紀の投資家・経営者のための対話革命 （共訳）
河内山拓磨 (Joint translator) 中央経済社 2018.4 (ISBN : 9784502240515) |
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| 2. | 財務制限条項の実態・影響・役割ー債務契約における会計情報の活用ー （共著）
中村亮介, 河内山拓磨 (Joint author) 中央経済社 2018.3 (ISBN : 9784502250910) |
| 3. | International Perspectives on Accounting and Corporate Behavior
Takuma Kochiyama, Kunio Ito (Contributor) Springer 2014.3 |
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 and Finance Vol.Early View 2024.9 
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| 2. | The relative importance of accounting information and private information in loan contracts
Ryosuke Nakamura, Takuma Kochiyama Accounting (Kaikei) Vol.205,No.3,pp.95-108 2024.3 |
| 3. | Determinants of Consequences of Endorsement for the Task Force on Climate-Related Financial Disclosures (TCFD): Evidence from Japanese Listed Firms
Souhei Ishida, Kunio Ito, Takuma Kochiyama Hitotsubashi Journal of Commerce and Management Vol.57 2023.10 |
| 4. | Determinants of Analyst Coverage in Japanese Firms
Takuma Kochiyama, Hiroki Nawata, Toshiki Shimizu Accounting (Kaikei) Vol.204,No.2,pp.197-211 2023.8 |
| 5. | The Impact of Analyst Coverage on Management Forecast Accuracy
Takuma Kochiyama, Makoto Nakano, Hiroki Nawata, Toshiki Shimizu SSRN Working Paper 2023.5
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| 6. | Institutional shareholder services' proxy voting guidelines and ROE management (Peer-reviewed) Souhei Ishida, Takuma Kochiyama European Financial Management Vol.30,No.1,pp.375-402 2023.3
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| 7. | Do managers provide optimistic forecasts following debt covenant violations?
Souhei Ishida, Kiyonori Iwata, Takuma Kochiyama, Ryosuke Nakamura SSRN Working Paper 2022.8 |
| 8. | An exploratory analysis on the fundamental determinants for asset impairment losses
Mariko Mishiro, Takuma Kochiyama Kaikei (Accounting) Vol.202,No.7,pp.80-94 2022.7 |
| 9. | Unnatural selection of outside directors: Consequences of Japanese corporate governance reforms (Peer-reviewed) Souhei Ishida, Takuma Kochiyama European Financial Management Vol.29,No.2,pp.487-516 2022.3
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| 10. | Management Forecasting Ability and Predictive Ability of Dividend Changes for Future Earnings (Peer-reviewed) Hsihui Chang, Souhei Ishida, Takuma Kochiyama Journal of Accounting, Auditing & Finance Vol.39,No.1,pp.304-331 2021.12
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| 11. | How do bank lenders use borrowers' financial statements? Evidence from a survey of Japanese banks
Takuma Kochiyama, Ryosuke Nakamura, Akinobu Shuto SSRN Electronic Journal 2021.12 |
| 12. | Are more able managers good future tellers? Learning from Japan (Peer-reviewed) Souhei Ishida, Takuma Kochiyama, Akinobu Shuto Journal of Accounting and Public Policy Vol.40,No.4,pp.106815 2021.7
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| 13. | 取締役選任に関する株主行動の実態と影響
河内山拓磨, 岩田聖徳 會計 Vol.199,No.6,pp.649-663 2021.6 |
| 14. | Debt covenants in Japanese loan markets: in comparison with the traditional relationship banking (Peer-reviewed) Takuma Kochiyama, Ryosuke Nakamura Accounting & Finance Vol.61,No.1,pp.305-334 2021.3
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| 15. | Evaluation of Managerial Ability in the Japanese Setting (Peer-reviewed) Hsihui Chang, Souhei Ishida, Takuma Kochiyama The Japanese Accounting Review Vol.8,No.1,pp.1-22 2018.12
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| 16. | 経営者能力と財務的意思決定ー投資政策・株主還元政策・現金保有ー （共著）
河内山拓磨, 石田惣平 Working Paper Series No.222, Management and Innovation Research Center Hitotsubashi University 2018.6 |
| 17. | 日本におけるガバナンス改革の「実質的」影響をめぐる実証分析 （共著）
伊藤邦雄, 加賀谷哲之, 鈴木智大, 河内山拓磨 一橋ビジネスレビュー 2017.12 |
| 18. | 財務制限条項への抵触が企業の負債コストに及ぼす影響 （共著） (Peer-reviewed) 河内山 拓磨, 中村 亮介 経営財務研究 Vol.37,No.1・2,pp.2-27 2017.12 |
| 19. | Impact of Fair Value Measurements on Corporate Investment: Other Comprehensive Income (jointly worked)
Tomohiro Suzuki, Takuma Kochiyama Hitotsubashi Journal of Commerce and Management Vol.51,No.1,pp.17-37 2017.10
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| 20. | 財務制限条項と利益調整－負債契約仮説の再検討－ （共著）
河内山拓磨, 中村亮介 會計 Vol.192,No.3,pp.320-334 2017.9 |
| 21. | Discretion in the Deferred Tax Valuation Allowance and Firms’ Dividend Policy: Evidence from Japan (jointly worked) (Peer-reviewed) Takuma Kochiyama, Koreyoshi Seki Proceedings of Asian-Pacific Conference on International Accounting Issues 28th Conference 2016.11 |
| 22. | 財務制限条項への抵触が企業の投資行動に及ぼす影響 （共著） (Peer-reviewed) 河内山拓磨, 中村亮介 インベスター・リレーションズ No.10,pp.33-52 2016.10 |
| 23. | ビジネスケース 雪国まいたけ～同族企業におけるガバナンスと課題～ （共著）
河内山拓磨, 鈴木智大 一橋ビジネスレビュー Vol.64,No.2,pp.160-175 2016.9 |
| 24. | 財務制限条項への抵触の公表に対する株式市場の反応 （共著）
河内山拓磨, 中村亮介 會計 Vol.190,No.2,pp.111-125 2016.8 |
| 25. | International Financial Reporting Standards and Dividend Restrictions in Corporate Law : Cases of the United Kingdom and Australia (Peer-reviewed) 河内山拓磨 亜細亜大学経営論集 Vol.51,No.1・2,pp.49-67 2016.3
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| 26. | 日米比較からみる財務制限条項の現状と課題 （共著）
河内山拓磨, 中村亮介 企業会計 Vol.67,No.6,pp.61-67 2015.6 |
| 27. | その他資本剰余金を原資とする配当の決定要因に関する実証分析
河内山拓磨 會計 Vol.187,No.5,pp.104-118 2015.5 |
| 28. | Violation of Debt Covenants and Payouts : An Empirical Study in Japan (Peer-reviewed) 河内山拓磨 一橋商学論叢 Vol.9,No.1,pp.36-48 2014.5
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| 29. | Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan (jointly worked)
Takuma Kochiyama, Kunio Ito International Perspectives on Accounting and Corporate Behavior (Book Chapter) 2014.3 |
| 30. | 日本企業における財務制限条項の実態と役割 （共著）
河内山拓磨, 中村亮介 會計 Vol.184,No.5,pp.101-113 2013.11 |
| 31. | 個別財務諸表におけるIFRS自発的適用の国および企業レベルの決定要因
河内山拓磨 會計 Vol.184,No.2,pp.112-125 2013.8 |
| 32. | 倒産直前期における企業の配当行動と利益調整行動 (Peer-reviewed) 河内山拓磨 日本企業研究のフロンティア Vol.8,pp.117-129 2012.3 |
| 33. | Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule
Takuma Kochiyama Working Paper, Center for Japanese Business Studies No.122 2011.5 |
Misc.
| 1. | 一橋会計学のテロワール：第８回若手研究者としての悩みと期待
河内山拓磨 企業会計 Vol.76,No.5,pp.58-63 2024.4 |
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| 2. | 財務制限条項―情報開示とその影響
河内山拓磨 月刊金融ジャーナル Vol.2024,No.4,pp.90-91 2024.4 |
Presentations
| No. | Name of subject/Conference Name | Year | Site |
|---|---|---|---|
| 1. | Development of Debt Contract Research in Accounting(日本経済会計学会第41回年次大会) |
Holding date :
Presentation date : 2024.8 |
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| 2. | Former CEO Directors and Management Forecast Accuracy(1st Japan Accounting Research Symposium) |
Holding date :
Presentation date : 2024.7 |
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| 3. | The usefulness of GAAP earnings in financial covenants(32nd Asian-Pacific Conference on International Accounting Issues,) |
Holding date :
Presentation date : 2023.10 |
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| 4. | The impact of analyst coverage on management forecast accuracy(32nd Asian-Pacific Conference on International Accounting Issues) |
Holding date :
Presentation date : 2023.10 |
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| 5. | The Impact of Bank Shareholding on Investment Efficiency: Evidence from Japan(日本経営財務研究学会第47回全国大会) |
Holding date :
Presentation date : 2023.9 |
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| 6. | ISS's proxy voting guidelines and ROE management(JFA-PBFJ Special Issue Conference) |
Holding date :
2022.3.14
- 2022.3.15 Presentation date : 2022.3.15 |
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| 7. | 財務制限条項の実態・影響・役割(日本経済会計学会第2回秋季大会) |
Holding date :
Presentation date : 2021.12 |
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| 8. | 日本企業の財務制限条項において会計利益が果たす役割(日本会計研究学会第80回年次大会) |
Holding date :
Presentation date : 2021.9.10 |
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| 9. | コーポレートガバナンス改革に伴う社外取締役の登用と帰結(日本経営財務研究学会第43回全国大会) |
Holding date :
Presentation date : 2019.9 |
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| 10. | 議決権行使助言基準とROEマネジメント(日本会計研究学会第78回年次大会) |
Holding date :
Presentation date : 2019.9 |
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| 11. | Managerial ability and information content of dividend policy(17th International Conference on DEA) |
Holding date :
Presentation date : 2019.7 |
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| 12. | Managerial ability and information content of dividend policy(42nd EAA Annual Congress) |
Holding date :
Presentation date : 2019.5 |
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| 13. | 経営者能力と財務的意思決定(日本会計研究学会第77回年次大会) |
Holding date :
Presentation date : 2018.9 |
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| 14. | 経営者能力と財務的意思決定(日本IR学会第16回年次大会) |
Holding date :
Presentation date : 2018.7 |
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| 15. | Determinants of Debt Covenants in Japanese Loan Markets: In Comparison with Its Main Bank System(The 6th International Accounting Conference) |
Holding date :
Presentation date : 2017.8 |
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| 16. | 経営者能力の測定手法とその改善：ガバナンス要因の観点から(日本ディスクロージャー研究学会第15回研究大会) |
Holding date :
Presentation date : 2017.6 |
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| 17. | Discretion in the Deferred Tax Valuation Allowance and Firms' Dividend Payouts(Korean Accounting Association Annual Conference) |
Holding date :
Presentation date : 2017.6 |
Busan, Korea |
| 18. | Discretion in the Deferred Tax Valuation Allowance and Firms’ Dividend Policy: Evidence from Japan(Asian-Pacific Conference on International Accounting Issues 28th Conference) |
Holding date :
Presentation date : 2016.11 |
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| 19. | 財務制限条項への抵触と負債コストに関する実証分(日本会計研究学会第75回全国大会) |
Holding date :
Presentation date : 2016.9 |
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| 20. | Impact of Fair Value Measurements on Corporate Investments: Evidence from Japan(Asian-Pacific Conference on International Accounting Issues 27th Conference) |
Holding date :
Presentation date : 2015.11 |
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| 21. | その他の包括利益が企業の投資行動に与える影響(日本経営財務研究学会第39回全国大会) |
Holding date :
Presentation date : 2015.10 |
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| 22. | 財務制限条項への抵触が企業の投資行動に及ぼす影響(日本会計研究学会第74回全国大会) |
Holding date :
Presentation date : 2015.9 |
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| 23. | Role, Structure, and Determinants of Debt Covenants: Evidence from Japan(European Accounting Association 38th Annual Congress) |
Holding date :
Presentation date : 2015.4 |
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| 24. | 包括利益の導入が企業の投資行動に与える影響(日本ディスクロージャー研究学会第10回研究大会) |
Holding date :
Presentation date : 2014.12 |
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| 25. | Role, Structure, and Determinants of Debt Covenants: Evidence from Japan(15th Annual Conference of the Asian Academic Accounting Association) |
Holding date :
Presentation date : 2014.10 |
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| 26. | その他資本剰余金を原資とする配当の決定要因に関する実証分析(日本会計研究学会第73回全国大会) |
Holding date :
Presentation date : 2014.9 |
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| 27. | Post IPO Performance and Ownership Structure in Japan(7th Annual Stanford/Santa Clara Conference on Japanese Entrepreneurship) |
Holding date :
Presentation date : 2014.6 |
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| 28. | Does Comprehensive Income Influence Dividends?(European Accounting Association 36th Annual Congress) |
Holding date :
Presentation date : 2013.5 |
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| 29. | 分配規制の機能と課題～欧州企業の個別財務諸表を中心に～(日本会計研究学会第71回全国大会) |
Holding date :
Presentation date : 2012.8 |
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| 30. | Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule(European Accounting Association 35th Annual Congress) |
Holding date :
Presentation date : 2012.5 |
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| 31. | Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule(Asian-Pacific Conference on International Accounting Issues 23rd Conference) |
Holding date :
Presentation date : 2011.10 |
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| 32. | 公正価値会計と配当規制の変化の経済的帰結(日本会計研究学会第70回全国大会) |
Holding date :
Presentation date : 2011.9 |
Awards
| No. | Award name | Year |
|---|---|---|
| 1. | 日本経済会計学会学会賞（著書の部） | 2020.12 |
| 2. | 第61回日経・経済図書文化賞 | 2018.11 |
| 3. | Best Paper Award in the 6th International Accounting Conference | 2017.8 |
Research Projects
| No. | Research subject | Research item(Awarding organization, System name) | Year |
|---|---|---|---|
| 1. | Empirical research on bank lenders' use of accounting information
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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 ) |
2023.4 - 2026.3 |
| 2. | 日本企業における経営者能力―測定・原因・帰結―
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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 ) |
2019.4 - 2023.3 |
| 3. | 非財務情報の重要性分析と企業評価
|
基盤研究(B)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 ) |
2018.4 - 2021.3 |
| 4. | 財務制限条項の実態・影響・役割
|
( Awarding organization: 公益財団法人 全国銀行学術研究振興財団 System name: 研究成果の刊行に関する助成 ) |
2017 |
| 5. | ASEAN諸国の会計・監査問題：日本を含めた制度と実務の比較研究
|
基盤研究(B)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 ) |
2016.4 - 2019.3 |
| 6. | 会計数値に基づく財務制限条項の活用とその経済的帰結に関する実証研究
|
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 ) |
2016.4 - 2019.3 |
| 7. | ディスクロージャー制度の再設計～持続的な価値創造に資する企業報告のあり方～
|
基盤研究(B)
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 ) |
2015.4 - 2018.3 |
| 8. | 分配規制の変化と帰結に関する調査研究
|
研究活動スタート支援
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 ) |
2014.10 - 2016.3 |
