Doctor of Business Administration
(Kobe University)


Associate Professor of Accounting

Specialized Fields

Financial Accounting,International Accounting

Fields of Interest

Accounting for Intangibles, Intellectual Capital Reportings, Accounting for M&A, Accounting for Employee Stock Options

Current Research

  • “Testing the Pecking Order, Method-of-Payment, Financial Slack, and Misvaluation Hypotheses for Tender Offers: Evidence from Japan, ” Proceedings of Financial Management Association Annual Meeting, Oct. 2010, (Co-authored with Shimada, Y.).
  • “Analysts’ perceptions of intellectual capital information,” Australian Accounting Review, Sep. 2010, (Co-authored with Sakakibara, S., Hansson, B. and Kozumi, H.).
  • “Market Reaction to Accounting Policy Choices of Merger and Acquisition in Japan: Evidence to International Accounting: Evidence for the Japanese Adoption of International Accounting Standards,” Discussion Paper No. 2010-53, Graduate School of Business Administration, Kobe University, pp.1-38, 2010 (Co-authored with Shimada, Y.).
  • “ Intellectual capital disclosures in Japanese IPO prospectuses,” Journal of Human Resource Costing & Accounting, Volume:13, Issue:4, pp:316-337, 2009 (Co-authored with Rimmel, G. and Nielsen, C.).
  • “Competitive superiority and knowledge assets of Japanese high-growth small and medium enterprises,” Proceedings of OECD Study on high-growth SMEs, innovation, intellectual assets and value creation of Working Party on SMEs and Entrepreneurship, 2008 (Co-authored with Koga, C.) .
  • “Influence of Intellectual Capital Information on Credit Risk Rating Process/Criterion and Credit Conditions -Survey Analysis of Japanese Financial Institutions,” Proceedings of 4th Work Shop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 2008 (Co-authored with Koga, C.). PriceWaterHouseCoopers Award for the “Best Junior Contribution to the Development of Intangibles and IC theory and Practice,” 4th European Institute for Advanced Studies in Management Workshop on “Visualising, Measuring, and Managing Intangibles and Intellectual Capital,” Hasselt (Belgium), 22-24 October 2008.
  • “Value Relevance of R&D Capital Information: Evidence from Tokyo Stock Exchange,” Proceedings of 2nd Work Shop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 2006 (Co-authored with Sakakibara, S., Jung. E. J. and Kozumi, H.).