Graduate School of Business Administration,Department of Business Administration
KAGAYA Tetsuyuki
  • Curriculum Vitae
  • Research Results
  • Educational and Social Activities

日本語

Books

1.Economic Consequences of adopting and abolishing quarter reporting
CHUOKEIZAI-SHA HOLDINGS, INC. pp.235-250 2020
ISBN 978-4502357411
2.Paradigm Shift -A New Age Accounting(jointly worked)
Characteristics and determinants of tax avoiding behavior in Japanese firms Chuo Keizai Publishing pp.301-321 2019
978-4-502-28071-2
3.Economic Analysis on lease accounting system(Editing and Writing)
Chapter2, 3, 4, 6, 8 CHUOUKEIZAI, Inc., pp.17~58,99 99~126,155~183,229~256- 2018
ISBN 9784502250712
4.Information Securitiy Governance to enhanse corporate value(jointly worked)
Sans Institutes 2010
ISBN 9780615357119

Paper

1.Introduction to Financial Accounting
Vol.125,No.4,pp.20-37 2001 Academic journal
HERMES-IRCiNii
2.Economic effects of Fair Disclosure Regulations on analysts earnings forecasts(jointly worked)
Securities Analysts Journal Vol.59,No.2 2021 Academic journal
ISSN 0287-7929
3.Capital Allocation and Cost of Capital in Japanese firms
Capital Markets Journal No.421,pp.4-14 2020 Academic journal
ISSN 0912-3245
4.How do financial institutions disclose their ESG information in Japan?
2019 Other
5.Current states and issues of climate change related disclosure
No.404 2019 Academic journal
ISSN 09123245
6.Integrated reports for promoting ESG integration
2019 Academic journal
7.Characteristics and Determinants of tax avoidance behavior in Japanese firms
2019 Academic journal
8.Economic Effects of Introduction and Abolishment on Quarterly Financial Reporting System
Vol.194,No.3,pp.306-320 2018 Academic journal
ISSN 03872963
9.Empirical Analysis of Real Effects on Corporate Governance Reform in Japan(jointly worked)
Hitotsubashi Business Review Vol.65,No.3,pp.76-92 2017 Academic journal
10.Relevance Lost of Accounting Information in Japanese Listed Firms
Accounting Vol.192,No.4,pp.649-663 2017 Academic journal
11.Has been usefulness of financial statement information decreasing over past decades?
Corporate Accounting Vol.69,No.9,pp.649-663 2017 Academic journal
12.Business and Human Rights for creating corporate value
Ajike World Trend Vol.223,pp.9-13 2017 Academic journal
13.Issues and future of using non-financial information for ESG investment
Montyly Capital Market No.384,pp.26-34 2017 Academic journal
14.The future of Japanese corporate governance in a new era.
Monthly Auditor No.667,pp.8-21 2017 Academic journal
15.Does mandatory quarterly financial reporting affect corporate investment behavior?
Information Governance in Japan: Towards a New Comparative Paradigm 2016 Book
16.Seeds of Innovation in an Empirical Accounting Research Japan-U.S. : Comparison of Earnings Quality from Managementperspectives
Vol.185,No.1,pp.29-45 2014 Academic journal
CiNii
17.How Does Convergence Toward International Pension Accounting Standards Affect Corporate Pension Investment in Japan?
Vol.51,No.3,pp.6-15 2013 Academic journal
CiNii
18.The relation between Business Continuity Plan and Management Earnings Forecasts(jointly worked)
Vol.31,No.2,pp.40-55 2012 Academic journal
CiNii
19.New Challenges to Accounting Revolution : Beyond the Relevance Lost
Vol.60,No.1,pp.6-22 2012 Academic journal
CiNii
20.Has the Convergence to the IFRS Affected Investment Behavior? : International Evidences
Vol.60,No.1,pp.38-56 2012 Academic journal
CiNii
21.The economic effects of the International convergence on accounting standards on dividend behavior in Japanese firms
Corporate Accounting Vol.63,No.11,pp.58-71 2011 Academic journal
CiNii
22.PRESENTATION OF RETIREMENT BENEFITS EXPENSE AND EARNINGS ATTRIBUTES: EVIDENCE FROM JAPAN
Hitotsubashi journal of commerce and management Vol.45,No.1,pp.1-20 2011 Bulletin of university, institute, etc.
ISSN 0018-2796HERMES-IRCiNii
23.Matching Expenses with Revenues around the World
European Accounting Association 2011 Academic journal
24.The characteristics and functions of matching expenses with revenues: an international comparison
Vol.179,No.1,pp.68-84 2011 Academic journal
CiNii
25.Presentation of Retirement Benefit Expense and Earnings Attributes
Asian-Pacific Conference on International Accounting Issues 2010 International conference proceedings
26.Does the convergence of the pension cost presentation affect earnings attributes?
Vol.176,No.4,pp.545-560 2009 Academic journal
CiNii
27.Creating corporate value through synergizing intangibles
2008 Academic journal
CiNii
28.Corporate diversification and segments disclosure policy
pp.676-691 2007 Book
CiNii
29.Corporate Brand Value and capital market valuation
No.2,pp.91-110 2006 Academic journal
30.Brand Risk Management and Corporate Value(jointly worked)
Vol.54,No.3,pp.6-25 2005 Academic journal
CiNii
31.Consolidated Financial Statement and Dividend Policy
Vol.56,No.4,pp.113-121 2004 Academic journal
CiNii
32.Earnings Management and Stock Option Plans
Vol.44,pp.167-231 2003 Bulletin of university, institute, etc.
ISSN 0583-1075HERMES-IRCiNii
33.The Quest foe the Unseen Wealty:Hidden Keys to Creating the Value of Copanies(jointly worked)
HITOTSUBASHI BUSINESS REVIEW Vol.49,No.3,pp.44-62 2001 Academic journal
CiNii
34.Market Reaction to Consolidated Discretionary Accruals
Vol.122,No.5,pp.674-695 1999 Bulletin of university, institute, etc.
ISSN 0018-2818HERMES-IRCiNii

Oral Presentation

NOName of subject/Conference NameYearSite
1.2019 American Accounting Association Annual Meeting(Economic Consequences of Fair Disclosure Regulation on Management and Market Responses. Evidence from Japan)
2019.08 Hilton Hotel San Francisco Union Square, San Francisco US
2.The Impact of Fair Disclosure regulation on Management and Market Responses. Evidence from Japan,(42nd Europe Accounting Association Annual Meeting)
2019.05Aliathon Holiday Village, Paphos Cyprus.
3.42nd Europe Accounting Association Annual Congress(The Impact of FD regulation on Management and Market Responses. Evidence from Japan)
2019.05Aliathon Holiday Village, Paphos Cyprus
4.The Impact of FD regulation on Management and Market Responses. Evidence from Japan(2nd HItotsubashi & Taipei University International Accounting Joint Workshop)
2018.06Hitotsubashi University
5.HOW DO CHANGES IN LEASE ACCOUNTING STANDARDS AFFECT LEASE TRANSACTIONS?(28th Annual Meeting of Asia Pacific Concerence on International Accounting Issues)
2016.11The Ritz-Carlton, Kapalua, Maui Hawai, the U.S..
6.How do differences of attributes between consolidated and non-consolidated earnings affect dividend behavior in Japanese firms?(28th Annual Meeting of Asia Pacific Concerence on International Accounting Issues)
2016.11The Ritz-Carlton, Kapalua, Maui Hawai, the U.S.
7.Earnings Quality from a Management Perspective: Focusing on a Japan-U.S. comparison( 27th Annual Meeting of Asian Pacific Conference on International Accounting Issues)
2015.11Royal Palms Garden Lounge(Gold Coast, Australia)
8.Does Mandatory Quarterly Financial Reporting Affect Corporate Investment Behavior?(International Accounting Conference and Student Forum)
2014.11Room 401, Universitas Indonesia, Jakarta, Indonesia
9.The Relation between Stable Dividend Policy and Presentation of Extraordinary Profits or Losses( 26th Annual Meeting of Asia Pacific Concerence on International Accounting Issues)
2014.10VIP R7 of the Regent Hotel, Taipei, Taiwan
10.How does Corporate Governance Structure affect risk taking activities in Japanese firms?(日本会計研究学会第73回全国大会)
2014.09横浜国立大学経済学部講義棟212室
11.Does Mandatory Quarterly Financial Reporting Affect Corporate Investment Behavior(2014 American Accounting Association Annual Meeting)
2014.08
12.PostIPO performance and Ownership Structure in Japan(5th Annual Stanford/ Santa Clara Conference on Japanese Entrepreneuship)
2014.06Meyer Library Room 143, Stanford University
13.How Do Investors Evaluate Business Continuity Management (BCM) Disclosures in Emergency Situations? Evidence From the Great East Japan Earthquake(24th Asian-Pacific Conference on International Accounting Issues)
2012.10
14.How Do Investors Evaluate Business Continuity Management (BCM) Disclosures in Emergency Situations? Evidence From the Great East Japan Earthquake(2012 American Accounting Association Annual Meeting)
2012.08
15.Quarterly Earnings Management Around the World - Loss avoidance or Earnings decrease avoidance?(2012 American Accounting Association Annual Meeting)
2012.08Gaylord National Hotel in Washington, DC.The U.S.
16.How Do Investors Evaluate Business Continuity Management (BCM) Disclosures in Emergency Situations? Evidence From the Great East Japan Earthquake(European Accounting Association 35th. Annual Congress)
2012.04Ljubljana University, Ljubljana, Slovenia
17.Quarterly earnings management around the world(23rd Asian Pacific Conference around the world)
2011.10
18.Matching Expenses with Revenues around the world (2011 American Accounting Association)
2011.08
19.Matching Expenses with Revenues around the world(European Accounting Association 34th Annual Congress)
2011.04
20.Presentation of Retirement Benefit Expense and Earnings Attributes(22nd Asian-Pacific Conference on International Accounting issues)
2010.11

Scientific Research Funds Results

NOResearch subjectResearch itemYear
1.international comparison of earnings attributes
Link
Young Scientists (B)2012-2013
2.
Scientific Research (C)2017-2019
3.
Link
Scientific Research (C)2014-2016
4.International comparison of employee retirement benefit accounting
Link
Young Scientists (B)2010-2011
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