Graduate School of Business Administration,Department of Business Administration
Takasu Yusuke

Books and Other Publications

1. 入門講義会計&ファイナンス
中野, 誠, 高須, 悠介, 調, 勇二, 吉永, 裕登
中央経済社,中央経済グループパブリッシング 2025.9 (ISBN : 9784502546419)
2. 財務・非財務報告のアカデミック・エビデンス = Academic evidence of financial and non‐financial reporting
中野, 誠, 加賀谷, 哲之, 河内山, 拓磨 (Contributor)
中央経済社,中央経済グループパブリッシング 2025.1 (ISBN : 9784502518218)

Papers

1. スキル・マトリックス開示の実態分析
髙須悠介
横浜経営研究 Vol.44,No.3-4,pp.31-52 2024.3
2. 「役員の状況」における注記を活用した社外役員の特定
髙須悠介
横浜経営研究 Vol.43,No.1,pp.133-150 2022
3. 配当政策開示と配当行動―配当政策開示を通じた株主とのコミュニケーションに関する予備的調査―
髙須悠介
産業経理 Vol.82,No.3,pp.134-145 2022
4. HTMLデータに基づく役員情報データベースの構築
髙須悠介
横浜経営研究 Vol.42,No.3-4,pp.77-103 2022
5. Relationships among earnings quality, bank monitoring, and cost of bank loans: evidence from Japan (Peer-reviewed)
Yusuke Takasu
International Journal of Economics and Accounting Vol.10,No.2,pp.204 2021
doi Link
6. Conservative loan loss allowance and bank lending
Yusuke Takasu, Makoto Nakano
Journal of Asian Finance, Economics and Business Vol.6,No.3,pp.9-18 2019.8
doi
7. 会計ファンダメンタルズと株主資本コスト
髙須悠介
証券アナリストジャーナル Vol.57,No.10,pp.29-38 2019
8. 会計資産リスクと期待資産リターン,企業価値の関係性
髙須悠介
横浜経営研究 Vol.39,No.3-4,pp.77-90 2019
9. Conservative loan loss allowance and future performance (Peer-reviewed)
Yusuke Takasu
Yokohama Business Review Vol.38,No.3・4,pp.165-180- 2018.3
10. Conservative loan loss allowance and earnings management
Yusuke Takasu, Makoto Nakano
マクロとミクロの実証会計 pp.271-300- 2017.4
11. Estimation of Implied Cost of Capital and Its Validity in Japan
TAKASU Yusuke
Yokohama business review Vol.37,No.1,pp.235-255-255 2016.6
Link Link
12. Conservative Loan Loss Allowance and Market Reaction
Yusuke Takasu, Makoto Nakano
Yokohama business review Vol.36,No.3・4,pp.33-54-366 2016.3
Link Link
13. Effect of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value
Makoto Nakano, Fumitaka Ootsubo, Yusuke Takasu
Financial Research Vol.34,No.1,pp.99-145-145 2015.1
Link
14. Asymmetric Behavior of Loan Loss Provisioning in Banking Industry (Peer-reviewed)
TAKASU Yusuke
Accounting Progress No.15,pp.74-86-86 2014.9
Link
15. What do smoothed earnings tell us about the future?
Yusuke Takasu, Makoto Nakano
Advances in Japanese Business and Economics Vol.6,pp.29-57 2014
doi
16. The Significance of Bank Accounting Research in Japan
Makoto Nakano, Yusuke Takasu
Accounting Vol.184,No.6,pp.800-811-811 2013.12
Link
17. Firms' Unique Characteristics of Management Earnings Forecasts and Market Reaction (Peer-reviewed)
TAKASU Yusuke
Journal of Investor Relations No.7,pp.3-30-30 2013.8
Link
18. Income Smoothing and the Cost of Equity Capital (Peer-reviewed)
TAKASU Yusuke
Hitotsubashi Review of Commerce and Management Vol.8,No.1,pp.26-39-39 2013.5
Link
19. Determinants of Cash Holding in Japan
Makoto Nakano, Yusuke Takasu
Frontier of Japanese Business Studies No.9,pp.55-67- 2013.3
20. The Effect of Accounting Earnings Attributes on Bond Spread (Peer-reviewed)
TAKASU Yusuke
Japan Journal of Finance Vol.32,No.1・2,pp.55-76-76 2012.12
Link
21. What Do Smoothed Earnings Tell Us about the Future? (Peer-reviewed)
Yusuke Takasu, Makoto Nakano
The Japanese Accounting Review No.2,pp.1-32- 2012.12
doi Link
22. The Effect of Income Smoothing on Analyst Forecasts and Idiosyncratic Return Volatility (Peer-reviewed)
Makoto Nakano, Yusuke Takasu
Financial Research Vol.31,No.4,pp.175-214-214 2012.10
Link
23. Empirical Analysis on Loan Loss Allowance in Banking Industry
Yusuke Takasu
2012.3
24. Earnings Persistence and Earnings Management
Makoto Nakano, Yusuke Takasu
Hitotsubashi Review of Commerce and Management Vol.6,No.1,pp.15-29-29 2011.5
Link

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Misc.

1. Determinants Of Disclosing Target Dividend Payout Ratio: Evidence from the Mandatory Dividend Policy Disclosure in Japan
Yusuke Takasu
2025
doi

Awards

No. Award name Year
1. 横浜国立大学優秀研究者賞、奨励賞 2024.3
2. みずほ証券寄附講座研究奨励賞、優秀賞 2020.12
3. 日本学術振興会から第5回リンダウ・ノーベル賞受賞者会議へ派遣 2014.8
4. 25th Asian- Pacific Conference on International Accounting Issues Best Doctoral Paper Award 2013.11

Research Projects

No. Research subject Research item(Awarding organization, System name) Year
1. データサイエンス手法を用いた会計データベース構築とその活用
若手研究
( Awarding organization: 日本学術振興会 System name: 科学研究費助成事業 )
2021.4 - 2025.3
2. 期待株式リターンに関する総合的研究:会計情報ベースの尺度を中心として
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 - 2020.3
3. Empirical analysis on accounting behavior and its economic consequences in Japanese banking industry
Grant-in-Aid for Research Activity start-up
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research )
2016.10 - 2017.3
4. empirical research on the linkage between accounting information based on the "Unified Standard" and the budget for local government
Grant-in-Aid for Scientific Research (C)
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research )
2016.4 - 2019.3
5. Empirical Research on Information Contents of Accounting Accruals
Grant-in-Aid for JSPS Fellows
( Awarding organization: Japan Society for the Promotion of Science System name: Grants-in-Aid for Scientific Research )
2013.4 - 2015.3