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- Graduate School of Business Administration
- ORIHARA Masanori
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Papers
| 1. | Election-Day Market Reactions to Tax Proposals: Evidence from a Close Vote (Peer-reviewed) Masanori Orihara Pacific-Basin Finance Journal Vol.85,pp.102323- 2024.6 |
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| 2. | Windfalls? Costs and Benefits of Investment Tax Incentives due to Financial Constraints (Peer-reviewed) Masanori Orihara, Takafumi Suzuki Journal of Corporate Finance Vol.82,pp.102469- 2023.10 |
| 3. | Family Firms’ Dividend Policies: Evidence from a Japanese Tax Reform (Peer-reviewed) Akitada Kasahara, Masanori Orihara Finance Research Letters Vol.45,pp.102199- 2022.3 
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| 4. | Corporate Governance Compliance and Herding (Peer-reviewed) Masanori Orihara, Arman Eshraghi International Review of Financial Analysis Vol.80,pp.102029- 2022.3 |
| 5. | Board Independence and a Shareholder’s Commitment (Peer-reviewed) Masanori Orihara Economics Bulletin Vol.37,No.2,pp.846-852 2017.8 
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| 6. | Stock Market Listing and Corporate Policy: Evidence from Reforms to Japanese Corporate Law (Peer-reviewed) Masanori Orihara Pacific-Basin Finance Journal Vol.43,pp.15-36 2017.6
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| 7. | Taxation, Bank Leverage, and Financial Crises (Peer-reviewed) Ruud de Mooij, Michael Keen, Masanori Orihara Taxation and Regulation of the Financial Sector pp.229-252 2014.12 |
Misc.
| 1. | 内部留保課税
折原 正訓 証券レビュー Vol.64,No.3,pp.1-8 2024.3 |
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| 2. | 岸田政権と株式市場
折原 正訓 日本の家計の資産形成―私的年金の役割と税制のあり方、第12章、中央経済社 2023.7 |
| 3. | 株式投資を通じた資産形成を促す公共政策
折原 正訓 人生100年時代における私的年金制度と金融所得税制のあり方、第4章、全国銀行協会金融調査研究会 2020.11 |
| 4. | 税制と企業統治‐企業金融・ファイナンス論の視点‐
折原 正訓 企業課税をめぐる最近の展開、第10章、日本証券経済研究所 2020.6 |
| 5. | 2008年金融危機における上場企業と非上場企業の設備投資
折原 正訓 フィナンシャル・レビュー Vol.130,pp.49-58 2017.3 |
| 6. | 上場企業と非上場企業の設備投資 法人企業統計を活用した記述統計に基づく分析
折原 正訓 ファイナンス Vol.50,No.6,pp.80-86 2014.9
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| 7. | R&D税制の効果 国内外における研究のサーベイ
折原 正訓 ファイナンス Vol.50,No.1,pp.90-95 2014.4
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| 8. | 連結納税制度と研究開発投資
折原 正訓 日本企業研究のフロンティア 9号、有斐閣 2013.4 |
Presentations
| No. | Name of subject/Conference Name | Year | Site |
|---|---|---|---|
| 1. | Reputation as a Shield: Corporate Governance Compliance and Firm Value during Crises(日本ファイナンス学会第6回秋季研究大会) |
Holding date :
Presentation date : 2024.11.9 |
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| 2. | Claiming Tax Incentives: Heterogeneous Impacts on Investment, Productivity, and Employment(日本ファイナンス学会第 32 回大会) |
Holding date :
Presentation date : 2024.6.29 |
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| 3. | 企業⾦融と投資税制(HUB-FS (金融戦略・経営財務) プログラム・ファカルティーセミナー) |
Holding date :
Presentation date : 2024.5.13 |
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| 4. | Private Information on Cash Holdings: Formation and Consequences(日本ファイナンス学会第5回秋季研究大会) |
Holding date :
Presentation date : 2023.11.11 |
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| 5. | Windfalls? Costs and Benefits of Investment Tax Incentives due to Financial Constraints(日本ファイナンス学会第 31 回大会) |
Holding date :
Presentation date : 2023.5.20 |
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| 6. | COVID-19: Firm Value and Pre-Existing Corporate Governance Regulations(4th Bolzano-Padova Accounting Summer Camp) |
Holding date :
Presentation date : 2021.7.9 |
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| 7. | Outside Directors and the Great Uncertainties due to COVID-19(一橋大学 金融研究会) |
Holding date :
Presentation date : 2020.10.8 |
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| 8. | Family Firms' Dividend Policy: Evidence from a Japanese Tax Reform(一橋大学 金融研究会) |
Holding date :
Presentation date : 2019.10.10 |
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| 9. | Drivers and Consequences of Overcompliance in Japanese Corporate Governance(15th International Conference, Western Economic Association International) |
Holding date :
Presentation date : 2019.3.23 |
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| 10. | Drivers and Consequences of Overcompliance in Japanese Corporate Governance(大阪大学 数理・データ科学セミナー 金融・保険セミナーシリーズ) |
Holding date :
Presentation date : 2019.3.11 |
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| 11. | 税制と個人大株主の株式移転(日本証券経済研究所資産の形成・円滑な世代間移転と税制の関係に関する研究会) |
Holding date :
Presentation date : 2018.9.6 |
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| 12. | 個人大株主の株式保有と税務インセンティブ(日本証券経済研究所株式市場研究会) |
Holding date :
Presentation date : 2018.7.23 |
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| 13. | Do Dividend Tax Rate Spikes Cause Large Shareholders to Sell off Stocks? Evidence from Japan(大東文化大学経済研究所セミナー) |
Holding date :
Presentation date : 2018.6.15 |
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| 14. | 配当増税によって個人大株主は株式を売却するか？(日本証券経済研究所証券税制研究会) |
Holding date :
Presentation date : 2018.5.17 |
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| 15. | Dividend Tax and Large Individual Investors' Stock Ownership(Waseda Organizational and Financial Economics Seminar) |
Holding date :
Presentation date : 2018.1.22 |
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| 16. | Corporate Tax Asymmetries and R&D: Evidence from the Introduction of Consolidated Tax Returns in Japan(73rd Annual Congress, International Institute of Public Finance) |
Holding date :
Presentation date : 2017.8.18 |
日本 東京 |
| 17. | Corporate Tax Asymmetries and R&D: Evidence from the Introduction of Consolidated Tax Returns in Japan(東京大学財政・公共経済セミナー) |
Holding date :
Presentation date : 2017.8.1 |
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| 18. | Stock Ownership Bunching(109th Annual Conference on Taxation) |
Holding date :
Presentation date : 2016.11.10 |
United States Baltimore |
Awards
| No. | Award name | Year |
|---|---|---|
| 1. | 日本財政学会奨励賞 | 2016.10 |
Research Projects
| No. | Research subject | Research item(Awarding organization, System name) | Year |
|---|---|---|---|
| 1. | Outside Directors in Drastic Changes in Economics
|
若手研究
( Awarding organization: Japan Society for the Promotion of Science System name: 科学研究費助成事業 若手研究 ) |
2022.4 - 2026.3 |
| 2. | 企業統治と企業価値：準自然実験アプローチを用いた実証研究
|
( Awarding organization: 独立行政法人 日本学術振興会 System name: 科学研究費 若手研究 ) |
2018.4 - 2022.3 |
| 3. | 機関投資家は企業価値を向上させるか
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( Awarding organization: 全国銀行学術研究振興財団 System name: 学術研究助成 ) |
2018.1 - 2019.12 |
| 4. | 企業統治と企業価値
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( Awarding organization: 清明会 System name: 研究助成 ) |
2018.1 - 2019.6 |
| 5. | 税務インセンティブの企業行動への影響：準自然実験アプローチを用いた実証分析
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( Awarding organization: 日本法制学会 System name: 財政・金融・金融法制研究基金研究助成金 ) |
2017.4 - 2018.3 |
