Doctor of Business Administration
(Kobe University)


Professor of Accounting

Abstract of Research and Education

I conduct empirical research on the usefulness of accounting information. Financial statements prepared and disclosed by companies are used in various decision-making phases, such as securities investment by investors, voting rights exercise by shareholders, debt contracts by creditors and compensation contracts by managers. The main focus of the research is to support the usefulness of accounting information in such stakeholder decision-making with data.
In undergraduate and graduate seminars, we conduct research to elucidate investor and managerial behavior in relation to accounting information. At the undergraduate level, I also support the Accounting Professionals Development Program and teach financial statement analysis. In the graduate school, I teach Advanced Financial Accounting and give lectures on accounting standards and accounting theory, which are indispensable for research field of accounting.

Details of Research Achievement