NAKANO Makoto 中野誠

… Alternative Names

中野誠ナカノマコト

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Researcher Number	00275017
Other IDs
Affiliation (Current)	2025: 一橋大学, 大学院経営管理研究科, 教授
Affiliation (based on the past Project Information) *help	2018 – 2024: 一橋大学, 大学院経営管理研究科, 教授 2012 – 2017: 一橋大学, 大学院商学研究科, 教授 2014: 一橋大学, 商学研究科, 教授 2009 – 2012: Hitotsubashi University, 大学院・商学研究科, 教授 2009: 一橋大学, 商学研究科, 教授 … More 2007 – 2008: 一橋大学, 商学研究科, 准教授 2007 – 2008: Hitotsubashi University, Graduate School of Commerce and Management, Associate Professor 2005 – 2006: 一橋大学, 大学院国際企業戦略研究科, 助教授 2002 – 2005: 一橋大学, 大学院・国際企業戦略研究科, 助教授 2001: 横浜市大, 商学部, 助教授 1998 – 2000: 横浜市立大学, 商学部, 助教授 1996: 横浜市立大学, 商学部, 助教授 Less
Review Section/Research Field	Principal Investigator Accounting / Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting / Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator 年金負債 / 年金資産 / マクロ会計 / 集約利益 / GDP / 利益平準化 / 利益率格差 / 残余利益モデル / 価値関連性研究 / PBO … More / ABO / 退職給付 / 年金費用 / 企業年金 / 労働レバレッジ / 従業員持分 / 人的資産 / 人的資本 / 利益ベータ / 会計ベータ / GDP予測 / マクロ実証会計 / マクロ利益 / 投資行動 / 無条件保守主義 / 条件付保守主義 / 保守的会計行動 / リスクテイク行動 / 銀行会計 / リスクテイク / 保守主義 / 格差指標 / 業績格差 / リスク・リターン関係 / 格差問題 / 利益ボラティリティ / 統合データ / リスク・リターン / 国際比較 / 利益率ボラティリティ / 産業内格差 / 無形資産 / 研究開発 / 企業価値評価 / 会計情報 / Vlaue relavanceモデル / 退職給付会計 / 企業年金会計 / オンバランス / 企業価値 / 厚生年金基金 / SEC基準 / 予測給付債務 / 累積給付債務 / 確定給付債務 … More Except Principal Investigator コーポレート・ガバナンス / 企業価値 / 統合報告 / コーポレートガバナンス / ディスクロージャー / 無形資産 / IR / 非財務情報 / 自発的開示 / 企業価値創造 / コーポレートブランド / 研究開発 / リスク情報 / 業績予想 / サステナビリティ / ESG / 将来情報 / 適時情報 / 定性情報 / 一体開示 / 対話・エンゲージメント / 伊藤レポート2.0 / ＩＲ / 価値協創ガイダンス / Information Technology / Brand Risk / Information Security / Investor Relations / Corporate Brand / Research and Development / Software / Intangible Assets / 価値評価 / 特許 / 企業評価 / IT / ブランドリスク / 情報セキュリティ / ソフトウェア / corporate governance / security analyst / the reformation of the accounting systems / investor relations / corporate brand / intangible assets / ビジネス・レポーティング / 事業報告 / 証券アナリスト / 会計ビッグバン / Risk management / Indirect approach / Credit Risk / Market risk / Financial prototype / 倒産確率 / オプション・アプローチ / 倒産確立 / リスク管理・戦略 / 間接的アプローチ / 信用リスク / 市場リスク / 財務のプロトタイプ / 公正価値 / 四半期情報 / 伊藤レポート / モジュラー型開示 / ＲＯＥ / ショートターミズム / CSR / 組織資本 / 非財務指標 / 自発的ディスクロージャー / 有事価値関連性 / 会計発生高 / 資本コスト / 残余利益モデル / 割引キャッシュフロー・モデル / 企業価値評価モデル / 効率的市場仮説 / 投資意思決定有用性 / 会計情報 Less

サステナビリティ開示とサステナブル多期間ポートフォリオ投資の理論的実証的研究
- Principal Investigator
  
  薄井彰
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
人的資本会計に関する総合的研究Principal Investigator
- Principal Investigator
  
  中野誠
- Project Period (FY)
  2024 – 2027
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi University
Empirical Macro Accounting ResearchPrincipal Investigator
- Principal Investigator
  
  NAKANO Makoto
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi University
The importance of non-financial information in the Japanese markets
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2018 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi University
Macro Empirical Accounting ResearchPrincipal Investigator
- Principal Investigator
  
  NAKANO Makoto
- Project Period (FY)
  2017 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Redesigning corporate disclosure system in Japan
- Principal Investigator
  
  Ito Kunio
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Earnings Property, accounting behavior, and risk-taking of Japanese firmsPrincipal Investigator
- Principal Investigator
  
  Nakano Makoto
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
A multifaceted research on the relation between accounting and reporting system and corporate short-termism
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Empirical Research of Voluntary Disclosures
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
International comparison of firm performance dispersionPrincipal Investigator
- Principal Investigator
  
  NAKANO Makoto
- Project Period (FY)
  2008 – 2012
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
The comprehensive research on accounting-based firm valuation
- Principal Investigator
  
  SAKURAI Hisakatsu
- Project Period (FY)
  2007 – 2009
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
会計情報を用いた企業価値評価のダイナミズムPrincipal Investigator
- Principal Investigator
  
  中野誠
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Measuring and Reporting the intangible assets
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
退職給付会計の理論的・実証的研究Principal Investigator
- Principal Investigator
  
  中野誠
- Project Period (FY)
  2002 – 2004
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Comprehensive research on the business reporting of the Japanese companies
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2002 – 2004
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
企業年金会計の理論的・実証的研究Principal Investigator
- Principal Investigator
  
  中野誠
- Project Period (FY)
  2000 – 2001
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Yokohama City University
企業年金会計の比較制度的・実証的研究Principal Investigator
- Principal Investigator
  
  中野誠
- Project Period (FY)
  1998 – 1999
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Yokohama City University
The Quantitative Structure in Accounting Data of Japanese Manufacturing Companies and Its Relation to the Risk Management.
- Principal Investigator
  
  MIURA Ryozo
- Project Period (FY)
  1998 – 2000
- Research Category
  
  Grant-in-Aid for Scientific Research (B).
- Research Field
  
  Accounting
- Research Institution
  HITOTSUBASHI UNIVERSITY
企業年金会計の理論的・実証的研究Principal Investigator
- Principal Investigator
  
  中野誠
- Project Period (FY)
  1996
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Yokohama City University

[Book] 『マクロ実証会計研究』2020
- Author(s)
  中野誠、吉永裕登
- Total Pages
  228
- Publisher
  日経BP社日本経済新聞出版本部
- ISBN
  9784532135010
- Data Source
  KAKENHI-PROJECT-20K02033
[Book] マクロ実証会計研究2020
- Author(s)
  中野誠、吉永裕登
- Total Pages
  224
- Publisher
  日経BP日本経済新聞出版本部
- ISBN
  9784532135010
- Data Source
  KAKENHI-PROJECT-17K04040
[Book] マクロとミクロの実証会計2017
- Author(s)
  中野誠
- Total Pages
  316
- Publisher
  中央経済社
- ISBN
  9784502213113
- Data Source
  KAKENHI-PROJECT-17K04040
[Book] International Perspectives on Accounting and Corporate Behavior2014
- Author(s)
  Kunio Ito and Makoto Nakano
- Total Pages
  335
- Publisher
  Springer
- Data Source
  KAKENHI-PROJECT-24330139
[Book] Dynamics of Knowledge, Corporate Systems and Innovation2010
- Author(s)
  Makoto Nakano(共著)
- Total Pages
  355
- Publisher
  Springer
- Data Source
  KAKENHI-PROJECT-20530402
[Book] 企業価値評価の実証分析 (桜井久勝編著)2010
- Author(s)
  中野誠 (共著)
- Total Pages
  505
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20530402
[Book] 業績格差と無形資産 -日米欧の実証研究-2009
- Author(s)
  中野誠
- Total Pages
  207
- Publisher
  東洋経済新報社
- Data Source
  KAKENHI-PROJECT-20530402
[Book] 業績格差と無形資産-日米欧の実証研究2009
- Author(s)
  中野誠
- Total Pages
  207
- Publisher
  東洋経済新報社
- Data Source
  KAKENHI-PROJECT-20530402
[Book] 日本企業のバリュエーション-資本市場における経営行動分析2009
- Author(s)
  中野誠・野間幹晴編著
- Total Pages
  234
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20530402
[Book] 年金会計とストック・オプション2004
- Author(s)
  伊藤邦雄, 徳賀芳弘, 中野誠
- Total Pages
  226
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-14730117
[Journal Article] Aggregate earnings informativeness and economic shocks: international evidence2023
- Author(s)
  Yoshinaga Yuto、Nakano Makoto
- Journal Title
  
  Asia-Pacific Journal of Accounting & Economics
  
  Volume: 30(1) Pages: 196-211
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K02033
[Journal Article] 会計ベータの応用可能性　ー非上場企業・事業部への適用ー2023
- Author(s)
  中野誠　縄田寛希
- Journal Title
  
  ディスクロージャー＆IR
  
  Volume: 27 Pages: 43-50
- Data Source
  KAKENHI-PROJECT-20K02033
[Journal Article] 新潮流としての会計ベータ研究2022
- Author(s)
  中野誠、縄田寛希
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 60(11) Pages: 67-77
- Data Source
  KAKENHI-PROJECT-20K02033
[Journal Article] 人的資源会計の可能性2021
- Author(s)
  中野誠
- Journal Title
  
  會計
  
  Volume: 199巻2号 Pages: 173-183
- Data Source
  KAKENHI-PROJECT-18H00911
[Journal Article] Aggregate Earnings Informativeness and Economic Shock: International Evidence2021
- Author(s)
  Yuto Yoshinaga, Makoto Nakano
- Journal Title
  
  Asia-Pacific Journal of Accounting & Economics
  
  Volume: - Issue: 1 Pages: 1-16
- DOI
  10.1080/16081625.2021.1952084
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K02033, KAKENHI-PROJECT-20K13635
[Journal Article] 新潮流としての人的資源会計2020
- Author(s)
  中野誠
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 58巻7号 Pages: 52-56
- NAID
  40022300831
- Data Source
  KAKENHI-PROJECT-18H00911
[Journal Article] 「マクロとミクロの財務会計」2020
- Author(s)
  中野誠
- Journal Title
  
  『會計』
  
  Volume: 197-1 Pages: 41-52
- Data Source
  KAKENHI-PROJECT-17K04040
[Journal Article] Financial Reporting Opacity, Audit Quality and Crash Risk: Evidence from Japan2020
- Author(s)
  Soo-Joon Chae, Makoto Nakano, and Ryosuke Fujitani
- Journal Title
  
  The Journal of Asian Finance, Economics and Business
  
  Volume: 7 (1) Issue: 1 Pages: 9-17
- DOI
  10.13106/jafeb.2020.vol7.no1.9
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00911
[Journal Article] 国際マクロへの会計研究領域の拡張2018
- Author(s)
  中野誠
- Journal Title
  
  會計
  
  Volume: 193（３） Pages: 263-273
- NAID
  40021472344
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] 国際マクロへの会計研究領域の拡張2018
- Author(s)
  中野誠
- Journal Title
  
  會計
  
  Volume: 193-3 Pages: 11-21
- NAID
  40021472344
- Data Source
  KAKENHI-PROJECT-17K04040
[Journal Article] マクロ利益とマクロ成長：消費経路か投資経路か2018
- Author(s)
  中野誠、吉永裕登
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 56-6 Pages: 40-48
- Data Source
  KAKENHI-PROJECT-17K04040
[Journal Article] 日本的経営とリスクテイク2017
- Author(s)
  中野誠
- Journal Title
  
  青山アカウンティング・レビュー
  
  Volume: 7 Pages: 81-86
- Data Source
  KAKENHI-PROJECT-17K04040
[Journal Article] 新潮流としてのマクロ実証会計2017
- Author(s)
  中野誠
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 55-8 Pages: 47-51
- NAID
  40021293035
- Data Source
  KAKENHI-PROJECT-17K04040
[Journal Article] マクロ会計とマクロ経済2017
- Author(s)
  中野誠
- Journal Title
  
  會計
  
  Volume: 191-1 Pages: 40-48
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] マクロ利益と株価とＧＤＰ2017
- Author(s)
  中野誠
- Journal Title
  
  税経通信
  
  Volume: 72-4 Pages: 147-153
- NAID
  40021125763
- Data Source
  KAKENHI-PROJECT-17K04040
[Journal Article] 日本的経営とリスクテイク2017
- Author(s)
  中野誠
- Journal Title
  
  青山アカウンティング・レビュー
  
  Volume: 7 Pages: 81-86
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] 貸倒引当金の保守性と利益評価2016
- Author(s)
  高須悠介・中野誠
- Journal Title
  
  横浜経営研究
  
  Volume: 36-3 Pages: 33-54
- NAID
  120005893411
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] GDP成長率の将来予測における会計利益情報の有用性2016
- Author(s)
  中野誠,吉永裕登
- Journal Title
  
  金融研究
  
  Volume: 35（１） Pages: 1-29
- NAID
  40020719958
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] GDP成長率の将来予測における会計利益情報の有用性2016
- Author(s)
  中野誠・吉永裕登
- Journal Title
  
  金融研究（日本銀行）
  
  Volume: 35-1 Pages: 1-30
- NAID
  40020719958
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] 企業会計2016
- Author(s)
  中野誠・吉永裕登
- Journal Title
  
  利益・リターン関係の「ミクロ・マクロ・パズル」
  
  Volume: 68-4 Pages: 70-75
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] マクロ実証会計が常識を変える!(最終回)利益・リターン関係の「ミクロ・マクロ・パズル」2016
- Author(s)
  中野誠
- Journal Title
  
  企業会計
  
  Volume: 68（４） Pages: 502-507
- NAID
  40020746051
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] What Explains Widening Profitability Dispersion Around the World？2016
- Author(s)
  Makoto Nakano and Yasuharu Aoki
- Journal Title
  
  Hitotsubashi Journal of Commerce and Management
  
  Volume: 50-1 Pages: 23-46
- NAID
  120005893699
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] 集約レベルの会計情報とマクロ経済2016
- Author(s)
  中野誠・吉永裕登
- Journal Title
  
  企業会計
  
  Volume: 68-3 Pages: 125-131
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] マクロ実証会計研究の可能性2016
- Author(s)
  中野誠・吉永裕登
- Journal Title
  
  企業会計
  
  Volume: 68-2 Pages: 97-101
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] 「会計上の保守主義が企業の投資水準・リスクテイク・株主価値に及ぼす影響」2015
- Author(s)
  中野誠・大坪史尚・高須悠介
- Journal Title
  
  『金融研究』（日本銀行）
  
  Volume: 34 Pages: 99-146
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] The effect of classification shifting on the analyst forecast accuracy; evidence from Japan2015
- Author(s)
  Soo-Joon Chae and Makoto Nakano
- Journal Title
  
  Hitotsubashi Journal of Commerce and Management
  
  Volume: 49-1 Pages: 25-35
- NAID
  120005668368
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] 「買入暖簾の市場評価とコーポレート・ガバナンス」2015
- Author(s)
  中野誠・調勇二
- Journal Title
  
  『産業経理』
  
  Volume: 74 Pages: 32-34
- NAID
  40020343285
- Data Source
  KAKENHI-PROJECT-26380600
[Journal Article] 会計研究のイノベーション2014
- Author(s)
  中野誠
- Journal Title
  
  會計
  
  Volume: 第185巻第3号 Pages: 334-344
- Data Source
  KAKENHI-PROJECT-24330139
[Journal Article] 日本企業の現金保有決定要因分析 -所有構造と取締役会特性の視点から-2013
- Author(s)
  中野誠・高須悠介
- Journal Title
  
  日本企業研究のフロンティア
  
  Volume: 第9巻 Pages: 55-67
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] Foreign ownership and firm performance: evidence from Japan's electronics industry2013
- Author(s)
  Nakano, M., and Nguyen, P.
- Journal Title
  
  Applied Financial Economics
  
  Volume: Volume 23, Issues 1 Pages: 41-50
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] "Foreign ownership and firm performance: evidence from Japan’s electronics industry,"2013
- Author(s)
  Makoto Nakano
- Journal Title
  
  Applied Financial Economics
  
  Volume: Vol.23, Issue 1. Pages: 41-50
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] マクロ実証会計研究への挑戦2012
- Author(s)
  中野誠
- Journal Title
  
  会計
  
  Volume: 第182号第1号 Pages: 28-38
- NAID
  40019313146
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] What doSmoothed Earnings Tell Us about the Future?2012
- Author(s)
  Takasu, Y., and Nakano, M.
- Journal Title
  
  The Japanese Accounting Review
  
  Volume: Volume 2 Pages: 1-32
- NAID
  130004676244
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] "What do Smoothed Earnings Tell Us about the Future?"2012
- Author(s)
  Makoto Nakano
- Journal Title
  
  The Japanese Accounting Review
  
  Volume: Volume 2 Pages: 1-32
- NAID
  130004676244
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 利益平準化行動がアナリスト予想と固有株式リターン・ボラティリティに及ぼす影響2012
- Author(s)
  中野誠・高須悠介
- Journal Title
  
  金融研究
  
  Volume: 第31巻第4号 Pages: 175-214
- NAID
  40019471477
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 「利益平準化行動がアナリスト予想と固有株式リターン・ボラティリティに及ぼす影響」2012
- Author(s)
  中野誠
- Journal Title
  
  金融研究
  
  Volume: 第31巻第4号 Pages: 175-214
- NAID
  40019471477
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] "Board size and corporate risk-taking: Further evidence from Japan,"2012
- Author(s)
  Makoto Nakano
- Journal Title
  
  Corporate Governance: An International Review
  
  Volume: Volume 20. Issue 4. Pages: 369-387
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] Board size and corporate risk-taking: Further evidence from Japan2012
- Author(s)
  Nakano, M., and Nguyen, P.
- Journal Title
  
  Corporate Governance: An International Review
  
  Volume: Volume 20. Issue 4. Pages: 369-387
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 利益持続性と利益調整行動 -利益ボラティリティ構成要素アプローチ-2011
- Author(s)
  中野誠・高須悠介
- Journal Title
  
  一橋商学論叢
  
  Volume: Vol.6No.1 Pages: 15-29
- NAID
  40018938379
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 利益持続性と利益調整行動-利益ボラティリティ構成要素アプローチ-2011
- Author(s)
  中野誠・高須悠介
- Journal Title
  
  一橋商学論叢近刊第6巻第1号
- NAID
  40018938379
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 利益持続性と利益調整行動-利益ボラティリティ構成要素アプローチー2011
- Author(s)
  中野誠・高須悠介
- Journal Title
  
  一橋商学論叢
  
  Volume: 第6券第1号(近刊(掲載確定))
- NAID
  40018938379
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 利益持続性と利益調整行動-利益ボラティリティ構成要素アプローチ-2011
- Author(s)
  中野誠・高須悠介
- Journal Title
  
  一橋商学論叢
  
  Volume: 第6巻第1号 Pages: 15-29
- NAID
  40018938379
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 研究開発活動の会計学2008
- Author(s)
  中野誠
- Journal Title
  
  『企業会計』 (中央経済社) 2008年6月号
  
  Pages: 49-55
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 研究開発活動の会計学2008
- Author(s)
  中野誠
- Journal Title
  
  企業会計
  
  Pages: 49-55
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 利益率格差構造の国際比較研究2008
- Author(s)
  中野誠
- Journal Title
  
  『一橋ビジネスレビュー』 55巻・4号
  
  Pages: 78-92
- Data Source
  KAKENHI-PROJECT-17730272
[Journal Article] 利益率格差構造の国際比較研究2008
- Author(s)
  中野誠
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 55巻4号 Pages: 78-92
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 国の競争優位の財務分析-日米欧の国際比較-2008
- Author(s)
  中野誠
- Journal Title
  
  会計第174巻第5号
  
  Pages: 660-672
- NAID
  40016272540
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 国の競争優位の財務分析2008
- Author(s)
  中野誠
- Journal Title
  
  会計 174巻5号
  
  Pages: 46-58
- Data Source
  KAKENHI-PROJECT-19203024
[Journal Article] 国の競争優位の財務分析 - 日米欧の国際比較-2008
- Author(s)
  中野誠
- Journal Title
  
  会計
  
  Pages: 660-672
- NAID
  40016272540
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 研究開発活動の会計学2008
- Author(s)
  中野誠
- Journal Title
  
  企業会計 2008年6月号
  
  Pages: 49-55
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 国の競争優位の財務分析-日米欧の国際比較-2008
- Author(s)
  中野誠
- Journal Title
  
  『会計』 (森山書店) 2008年11月号
  
  Pages: 660-672
- NAID
  40016272540
- Data Source
  KAKENHI-PROJECT-20530402
[Journal Article] 研究開発投資と株式価値の関係性 : グローバル研究2006
- Author(s)
  中野誠
- Journal Title
  
  伊藤邦雄編『無形資産の会計』第11章
  
  Pages: 357-375
- Data Source
  KAKENHI-PROJECT-17330101
[Journal Article] 株式価値評価モデルの比較分析 -残余利益モデル・DCFモデル・経済付加価値モデル-2006
- Author(s)
  酉尾公宏, 中野誠
- Journal Title
  
  証券アナリストジャーナル 44巻・2号
  
  Pages: 98-111
- NAID
  40007180556
- Data Source
  KAKENHI-PROJECT-17730272
[Journal Article] 無形資源と競争優位性・リスクの分析2005
- Author(s)
  中野誠
- Journal Title
  
  會計 167・6
  
  Pages: 848-862
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330101
[Journal Article] 残余利益バリュエーション:月次データを用いた実証分析2005
- Author(s)
  中野誠, 松浦良行, 大上慎吾
- Journal Title
  
  会計プログレス 6号
  
  Pages: 17-33
- NAID
  130008083104
- Data Source
  KAKENHI-PROJECT-17730272
[Journal Article] 無形資源と競争優位性・リスクの分析 -日米におけるdouble-edged sword仮説の検証-2005
- Author(s)
  中野誠
- Journal Title
  
  会計 168巻・6号
  
  Pages: 56-70
- NAID
  40007004036
- Data Source
  KAKENHI-PROJECT-17730272
[Journal Article] 研究開発投資と企業価値の関連性 -日本の化学産業における実証分析-2005
- Author(s)
  市川朋治, 中野誠
- Journal Title
  
  経営財務研究 24巻・2号
  
  Pages: 133-146
- Data Source
  KAKENHI-PROJECT-17730272
[Journal Article] Intangibility, Competitive Advantage, and Risk2005
- Author(s)
  Makoto, Nakano
- Journal Title
  
  Accounting Vol.168 No.6
  
  Pages: 56-71
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17330101
[Journal Article] 無形資源と競争優位性・リスクの分析2005
- Author(s)
  中野誠
- Journal Title
  
  會計第167巻・6号
  
  Pages: 848-862
- Data Source
  KAKENHI-PROJECT-17330101
[Journal Article] ディスクロージャー戦略と資本市場2004
- Author(s)
  中野誠, 蜂谷豊彦
- Journal Title
  
  一橋ビジネスレビュー 51巻・4号
  
  Pages: 90-107
- Data Source
  KAKENHI-PROJECT-14730117
[Presentation] 統合報告と利益調整2019
- Author(s)
  中野誠・調勇二
- Organizer
  日本会計研究学会第78回全国大会
- Data Source
  KAKENHI-PROJECT-18H00911
[Presentation] "Aggregate Earnings Informativeness and Economic Shock: International Evidence"2019
- Author(s)
  Makoto Nakano, Yuto Yoshinaga
- Organizer
  Korean Accounting Association Annual Conference
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04040
[Presentation] Integrated Reporting and Earnings Management2019
- Author(s)
  Makoto Nakano, and Yuji Shirabe
- Organizer
  The 32nd Australasian Finance and Banking Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18H00911
[Presentation] "Aggregate Earnings Informativeness and Economic Shock: International Evidence"2019
- Author(s)
  Makoto Nakano, Yuto Yoshinaga
- Organizer
  The 32nd Australasian Finance and Banking Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04040
[Presentation] "Aggregate Earnings Informativeness and Economic Shock: International Evidence"2019
- Author(s)
  Makoto Nakano, Yuto Yoshinaga
- Organizer
  29th. Asian-Pacific Conference on International Accounting Issues
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04040
[Presentation] 「マクロとミクロの財務会計」2019
- Author(s)
  中野誠
- Organizer
  日本会計研究学会・統一論題
- Invited
- Data Source
  KAKENHI-PROJECT-17K04040
[Presentation] 国際マクロへの会計研究領域の拡張2017
- Author(s)
  中野誠
- Organizer
  日本会計研究学会
- Invited
- Data Source
  KAKENHI-PROJECT-17K04040
[Presentation] マクロ会計とマクロ経済2016
- Author(s)
  中野誠
- Organizer
  日本会計研究学会
- Place of Presentation
  静岡グランシップ（静岡県・静岡市）
- Year and Date
  2016-09-13
- Invited
- Data Source
  KAKENHI-PROJECT-26380600
[Presentation] Conservative Loan Loss Allowance and Bank Lending2016
- Author(s)
  Yusuke Takasu and Makoto Nakano
- Organizer
  American Accounting Association Annual Meeting
- Place of Presentation
  New York, USA
- Year and Date
  2016-08-10
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26380600
[Presentation] Conservative Loan Loss Allowance and Bank Lending2016
- Author(s)
  Yusuke Takasu and Makoto Nakano
- Organizer
  European Accounting Association Annual Meeting
- Place of Presentation
  Maastricht, Netherlands
- Year and Date
  2016-05-12
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26380600
[Presentation] Conservative Loan Loss Allowance and Bank Lending2016
- Author(s)
  Yusuke Takasu and Makoto Nakano
- Organizer
  26th. Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Maui, Hawaii, USA
- Year and Date
  2016-11-08
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26380600
[Presentation] Effects of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value2015
- Author(s)
  Makoto Nakano
- Organizer
  Discipline of Accounting Research Seminar Series, University of Sydney
- Place of Presentation
  The University of Sydney, Sydney, Australia
- Year and Date
  2015-08-12
- Data Source
  KAKENHI-PROJECT-26380600
[Presentation] "Effecfts of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value"2014
- Author(s)
  Makoto Nakano
- Organizer
  26th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Taipei
- Year and Date
  2014-10-27
- Invited
- Data Source
  KAKENHI-PROJECT-26380600
[Presentation] Do older boards affect firm performance?: An empirical analysis based on Japanese firms2012
- Author(s)
  Makoto Nakano, Pascal Nguyen
- Organizer
  The 2012Asian Finance Association AnnualMeeting
- Place of Presentation
  Grand Hotel,Taipei, Taiwan.
- Year and Date
  2012-07-08
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] Does reliance on foreign markets make a difference?2012
- Author(s)
  Makoto Nakano, Bayanjargal PUREVDORJ
- Organizer
  24th. Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Litz-Carlton Hotel, Maui Hawaii, United States.
- Year and Date
  2012-10-23
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] Quality of Smoothed Earnings-Persistence and Dividend Policy-2012
- Author(s)
  Makoto Nakano, Yusuke Takasu
- Organizer
  American Accounting Association Annual Meeting
- Place of Presentation
  Gaylord National Hotel and Convention Center, Washington, DC., United States
- Year and Date
  2012-08-08
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] What Explains Widening Profitability Dispersion around the World?2011
- Author(s)
  Makoto Nakano, Yasuharu Aoki
- Organizer
  European Accounting Association 34th. Annual Congress
- Place of Presentation
  LUISS Guido Carli University of Rome, Rome, Italy.
- Year and Date
  2011-04-21
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] What Explains Widening Profitability Dispersion around the World?2011
- Author(s)
  Makoto Nakano, Yasuharu Aoki
- Organizer
  European Accounting Association 34th. Annual Congress
- Place of Presentation
  Rome, Italy
- Year and Date
  2011-04-21
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] What Explains Widening Profitability Dispersion around the World?2010
- Author(s)
  Makoto Nakano, Yasuharu Aoki
- Organizer
  Korean Accounting Association, Annual Summer International Conference
- Place of Presentation
  Novotel Busan, Busan, Korea.
- Year and Date
  2010-06-19
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] The Accounting and Non-Accounting Factors Effect on Macro Profitability Dispersion.2010
- Author(s)
  中野誠
- Organizer
  American Accounting Association Annual Meeting
- Place of Presentation
  サンフランシスコ(アメリカ)
- Year and Date
  2010-08-04
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] 利益率格差のファンダメンタルズ2010
- Author(s)
  中野誠
- Organizer
  日本会計研究学会年次大会
- Place of Presentation
  東洋大学(東京)
- Year and Date
  2010-09-10
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] What Explains Widening Profitability Dispersion arounnd the World?2010
- Author(s)
  中野誠
- Organizer
  Korean Accounting Association, Annual Summer International Conference
- Place of Presentation
  釜山(韓国)(招待講演)
- Year and Date
  2010-06-19
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] Fundamentals of Profitability Dispersion2010
- Author(s)
  中野誠・青木康晴
- Organizer
  日本経営財務学会東日本部会
- Place of Presentation
  一橋大学(東京)
- Year and Date
  2010-03-28
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] The Accounting and Non-Accounting Factors Effect on Macro Profitability Dispersion.2010
- Author(s)
  Makoto Nakano, Yasuharu Aoki
- Organizer
  American Accounting Association, Annual Meeting
- Place of Presentation
  Hilton Hotel, San Francisco,United States.
- Year and Date
  2010-08-04
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] The Accounting and Non-Accounting Factors Effect on Macro Profitability Dispersion.2010
- Author(s)
  Makoto Nakano, Yasuharu Aoki
- Organizer
  American Accounting Association, Annual Meeting
- Place of Presentation
  San Francisco, United States.
- Year and Date
  2010-08-04
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] 利益率格差のファンダメンタルズ2010
- Author(s)
  中野誠・青木康晴
- Organizer
  日本会計研究学会全国大会
- Place of Presentation
  東洋大学(東京)
- Year and Date
  2010-09-10
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] Fundamentals of Profitability Dispersion2010
- Author(s)
  中野誠・青木康晴
- Organizer
  日本経営財務学会東日本部会
- Place of Presentation
  一橋大学
- Year and Date
  2010-03-28
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] What Explains Widening Profitability Dispersion around the World?2010
- Author(s)
  Makoto Nakano, Yasuharu Aoki
- Organizer
  22nd.Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Gold Coast Resort, Gold Coast, Australia.
- Year and Date
  2010-11-09
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] What Explains Widening Profitability Dispersion around the World?2010
- Author(s)
  Makoto Nakano, Yasuharu Aoki
- Organizer
  22nd.Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Gold Coast, Australia.
- Year and Date
  2010-11-09
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] What Explains Widening Profitability Dispersion around the World?2010
- Author(s)
  Makoto Nakano, Yasuharu Aoki
- Organizer
  Korean Accounting Association, Annual Summer International Conference
- Place of Presentation
  Busan, Korea.(Invited Talk)
- Year and Date
  2010-06-19
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] What Explains Widening Profitability Dispersion around the World?2010
- Author(s)
  中野誠
- Organizer
  2nd.Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  ゴールドコースト(オーストラリア)
- Year and Date
  2010-11-09
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] International Comparison of Profitability Dispersion2008
- Author(s)
  中野誠
- Organizer
  Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  フランス・パリ
- Year and Date
  2008-11-10
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] International Comparison of Profitability Dispersion.2008
- Author(s)
  Makoto Nakano
- Organizer
  20th.Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Montparnasse Hotel, Paris, France.
- Year and Date
  2008-11-10
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] International Comparison of Profitability Dispersion.2008
- Author(s)
  Makoto Nakano
- Organizer
  20th.Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Paris, France.
- Year and Date
  2008-11-10
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] "Quality of Smoothed Earnings -Persistence and Dividend Policy-"
- Author(s)
  Makoto Nakano
- Organizer
  American Accounting Association Annual Meeting
- Place of Presentation
  Washington D.C., USA
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] "Quality of Smoothed Earnings -Persistence and Dividend Policy-"
- Author(s)
  Makoto Nakano
- Organizer
  European Accounting Association 35th. Annual Congress
- Place of Presentation
  Ljubljana, Slovenia
- Data Source
  KAKENHI-PROJECT-20530402
[Presentation] Board Vintage and Risk Taking: An Empirical Analysis based on Japanese firms
- Author(s)
  Makoto Nakano
- Organizer
  European Accounting Association　36th Annual Congress
- Place of Presentation
  Paris Dauphine University（フランス）
- Data Source
  KAKENHI-PROJECT-24330139

1. NAKAJO Yusuke (40244503)

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2. ITO Kunio (60134889)

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# of Collaborated Products: 1 results
3. KAGAYA Tetsuyuki (80323913)

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4. NOMA Mikiharu (80347286)

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5. TSUMURAYA Shouichi (90432054)

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6. KOMETANI Kenji (90432731)

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7. KIM HyonOk (40547270)

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8. SUZUKI Tomohiro (50609021)

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9. HACHIYA Toyohiko (00251645)

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10. TAKEGUCHI Keisuke (80386333)

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11. KAWASHIMA Kenji (80406652)

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12. YAZAWA Kenichi (70406817)

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13. OCHI Manabu (90613844)

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17. SAKURAI Hisakatsu (10127368)

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18. ISHIKAWA Hiroyuki (60326246)

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19. OTOGAWA Kazuhisa (90295733)

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23. SUDA Kazuyuki (00171273)

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27. WAKABAYASHI Hiromi (20326995)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. KITAGAWA Norio (80509844)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
29. GOTOU Masatoshi (70186899)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
30. TAKADA Tomomi (00452483)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
31. MURAMIYA Katsuhiko (50452488)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
32. SUZUKI Taketsugu (00408692)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
33. OTSUKA Shigeo (20213770)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
34. UMEHARA Hidetsugu (40282420)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
35. URASAKI Naohiro (60203600)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
36. OTA Kouji (70366839)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
37. MIURA Ryozo (30107081)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
38. MATSUURA Yoshiyuki (70274149)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
39. OUE Shingo (90272765)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
40. ONUMA Hiroshi (00292079)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
41. 永田京子 (10345366)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
42. 山田真弘 (40285995)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
43. 神岡太郎 (30202021)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
44. 浅野敬志 (30329833)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
45. 高橋由香里 (10706758)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
46. 薄井彰 (90193870)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
47. 阪智香 (10309403)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
48. 首藤昭信 (60349181)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
49. 町田祥弘 (50267431)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
50. 地道正行 (60243200)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
51. 宮本大輔 (90612458)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

NAKANO Makoto 中野 誠

中野 誠 ナカノ マコト

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人的資本会計に関する総合的研究Principal Investigator

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Empirical Macro Accounting ResearchPrincipal Investigator

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Macro Empirical Accounting ResearchPrincipal Investigator

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Earnings Property, accounting behavior, and risk-taking of Japanese firmsPrincipal Investigator

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International comparison of firm performance dispersionPrincipal Investigator

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会計情報を用いた企業価値評価のダイナミズムPrincipal Investigator

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退職給付会計の理論的・実証的研究Principal Investigator

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NAKANO Makoto 中野誠

中野誠ナカノマコト