ARATA Eiko 荒田映子

… Alternative Names

荒田映子アラタエイコ

SAKAI Eiko 坂井映子

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Researcher Number	00386351
Affiliation (Current)	2025: 慶應義塾大学, 商学部(三田), 教授
Affiliation (based on the past Project Information) *help	2022 – 2023: 慶應義塾大学, 商学部(三田), 教授 2013 – 2016: 武蔵大学, 経済学部, 教授 2008 – 2009: Musashi University, 経済学部, 准教授
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 協力ゲーム / 協力ゲーム理論 / 減価償却 / 法と経済 / 公理化 / Axiom / Cooperative game theory / Depreciation / 会計基準 / 慣習の制度化 … More / 情報構造 / 主観確率 / 制度設計 / 会計 / シミュレーション / 修正シャープレイ値 / シャープレイ値 / コア / 制度の合理性 / 注記情報の有用性 / 会計基準の変更 / リスク評価 / 本体認識 / 注記情報 / リース会計 / 経済的実質 / 価値関連性 / リース取引 / 財務会計 Less

Axiomatic study of accounting standards by cooperative game theoryPrincipal Investigator
- Principal Investigator
  
  荒田映子
- Project Period (FY)
  2022 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Keio University
The Design of Financial Reporting System using Cooperative Game Theory and SimulationPrincipal Investigator
- Principal Investigator
  
  ARATA Eiko
- Project Period (FY)
  2013 – 2016
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Musashi University
Empirical Research of Lease AccountingPrincipal Investigator
- Principal Investigator
  
  SAKAI Eiko
- Project Period (FY)
  2008 – 2009
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Musashi University

All 2023 2022 2017 2016 2014 2013 2010 2009 2008

All Journal Article Presentation Book

[Book] 社会規範としての会計ルールの合理性ー減価償却を例に（『辻山栄子先生古希記念論文集』）2017
- Author(s)
  荒田映子
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-25590104
[Journal Article] 会計基準の構造と変容ー法と経済学による会計基準の分析ー2023
- Author(s)
  荒田映子
- Journal Title
  
  会計
  
  Volume: 203(2) Pages: 193-207
- Data Source
  KAKENHI-PROJECT-22K01790
[Journal Article] The Shapley value in depreciation game2017
- Author(s)
  Eiko Arata and Takehiro Inohara
- Journal Title
  
  Musashi University Disucussion paper
  
  Volume: 83 Pages: 1-13
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-25590104
[Journal Article] Application of Cooperative Game Theory of Financial Accounting Research-Depreciation Game2013
- Author(s)
  Eiko Arata, Takuhei Shimogawa
- Journal Title
  
  Musashi University Discussion Paper
  
  Volume: No. 72 Pages: 1-22
- Data Source
  KAKENHI-PROJECT-25590104
[Journal Article] Remarks on the Depreciation Games : Definition and Proofs2013
- Author(s)
  Takuhei Shimogawa, Eiko Arata
- Journal Title
  
  Musashi University Discussion Paper
  
  Volume: No. 73 Pages: 1-7
- Data Source
  KAKENHI-PROJECT-25590104
[Journal Article] リース会計基準変更に関する実証分析2010
- Author(s)
  坂井映子
- Journal Title
  
  會計第177巻
  
  Pages: 370-382
- NAID
  40016972403
- Data Source
  KAKENHI-PROJECT-20730312
[Journal Article] リース会計における資産・負債の認識と費用の測定-オンバランス化の範囲拡大に伴う影響-2010
- Author(s)
  坂井映子
- Journal Title
  
  証券アナリストジャーナル第48巻第5号
  
  Pages: 26-35
- Data Source
  KAKENHI-PROJECT-20730312
[Journal Article] リース会計における資産・負債の認識と費用の測定-オンバランス化の範囲拡大に伴う影響-2010
- Author(s)
  坂井映子
- Journal Title
  
  証券アナリストジャーナル 48-5
  
  Pages: 26-35
- Data Source
  KAKENHI-PROJECT-20730312
[Journal Article] リース会計基準変更に関する実証分析2010
- Author(s)
  坂井映子
- Journal Title
  
  會計 177
  
  Pages: 370-382
- NAID
  40016972403
- Data Source
  KAKENHI-PROJECT-20730312
[Journal Article] Comparison of the Value Relevance between Purchase Trea tment and Rental Treatment2009
- Author(s)
  Eiko Sakai
- Journal Title
  
  Journal of Musashi University Vol.57,No.3&4
  
  Pages: 531-551
- Data Source
  KAKENHI-PROJECT-20730312
[Journal Article] Comparison of the Value Relevance between Purchase Treatment and Rental Treatment2009
- Author(s)
  Eiko Sakai
- Journal Title
  
  Musashi University Discussion Paper no.53 No.53
  
  Pages: 1-23
- Data Source
  KAKENHI-PROJECT-20730312
[Journal Article] リース会計の課題と実証研究の成果2008
- Author(s)
  坂井映子
- Journal Title
  
  會計 174
  
  Pages: 835-850
- NAID
  40016335530
- Data Source
  KAKENHI-PROJECT-20730312
[Journal Article] リース会計の課題と実証研究の成果2008
- Author(s)
  坂井映子
- Journal Title
  
  會計第174巻
  
  Pages: 835-850
- NAID
  40016335530
- Data Source
  KAKENHI-PROJECT-20730312
[Presentation] 会計基準の構造と変容2022
- Author(s)
  荒田映子
- Organizer
  日本会計研究学会第81回全国大会
- Invited
- Data Source
  KAKENHI-PROJECT-22K01790
[Presentation] 減価償却ゲームーシャープレイ値とその解釈ー2016
- Author(s)
  荒田映子
- Organizer
  法と経済学会
- Place of Presentation
  東京工業大学大岡山キャンパス(東京都・目黒区）
- Year and Date
  2016-07-02
- Data Source
  KAKENHI-PROJECT-25590104
[Presentation] A Verification of Rationality of Depreciation Rules2014
- Author(s)
  Eiko Arata and Takuhei Shimogawa
- Organizer
  Asian Law and Economics Association
- Place of Presentation
  台北（台湾）
- Year and Date
  2014-06-20
- Data Source
  KAKENHI-PROJECT-25590104
[Presentation] 減価償却ルールの合理性ー協力ゲーム理論による会計基準分析2013
- Author(s)
  荒田映子
- Organizer
  法と経済学会
- Place of Presentation
  北海道大学
- Data Source
  KAKENHI-PROJECT-25590104
[Presentation] A Verification of Rationality of Depreciation Rules2013
- Author(s)
  荒田映子、下川拓平
- Organizer
  Asian Law and Economics Association
- Place of Presentation
  台湾国立大学（台湾、台北）
- Data Source
  KAKENHI-PROJECT-25590104
[Presentation] Application of Cooperative Game Theory of Financial Accounting Research-Depreciation Game2013
- Author(s)
  荒田映子、下川拓平
- Organizer
  Society of Advanced Socio-Economics
- Place of Presentation
  ミラノ大学（イタリア、ミラノ）
- Data Source
  KAKENHI-PROJECT-25590104
[Presentation] リース会計基準変更に関する実証分析2009
- Author(s)
  坂井映子
- Organizer
  日本会計研究学会第68回全国大会
- Place of Presentation
  関西学院大学西宮上ヶ原キャンパス
- Year and Date
  2009-09-04
- Data Source
  KAKENHI-PROJECT-20730312
[Presentation] Comparison of the Value Relevance between Purchase Treatment and Rental Treatment2009
- Author(s)
  Eiko Sakai
- Organizer
  The 10th Conference of the Asian Academic Accounting Association
- Place of Presentation
  Kadir Has University, Istanbul, Turkey
- Year and Date
  2009-11-16
- Data Source
  KAKENHI-PROJECT-20730312
[Presentation] Comparison of the Value Relevance between Purchase Treatment and Rental neatment2009
- Author(s)
  Eiko Sakai
- Organizer
  The 10^<th> Conference of the Asian Academic Accounting Association
- Place of Presentation
  Kadir Has University Istanbul, Turkey
- Year and Date
  2009-11-16
- Data Source
  KAKENHI-PROJECT-20730312
[Presentation] リース会計基準変更に関する実証分析2009
- Author(s)
  坂井映子
- Organizer
  日本会計研究学会第68回全国大会
- Place of Presentation
  関西学院大学
- Year and Date
  2009-09-04
- Data Source
  KAKENHI-PROJECT-20730312

1. 下川拓平 (00267337)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
2. 神楽岡優昌 (40328927)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. 井上健一 (60287852)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

ARATA Eiko 荒田 映子

荒田 映子 アラタ エイコ

SAKAI Eiko 坂井 映子

Research Projects

Research Products

Co-Researchers

Axiomatic study of accounting standards by cooperative game theoryPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The Design of Financial Reporting System using Cooperative Game Theory and SimulationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Empirical Research of Lease AccountingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 社会規範としての会計ルールの合理性ー減価償却を例に（『辻山栄子先生古希記念論文集』）2017

Author(s)

Publisher

Data Source

[Journal Article] 会計基準の構造と変容ー法と経済学による会計基準の分析ー2023

Author(s)

Journal Title

Data Source

[Journal Article] The Shapley value in depreciation game2017

Author(s)

Journal Title

Data Source

[Journal Article] Application of Cooperative Game Theory of Financial Accounting Research-Depreciation Game2013

Author(s)

Journal Title

Data Source

[Journal Article] Remarks on the Depreciation Games : Definition and Proofs2013

Author(s)

Journal Title

Data Source

[Journal Article] リース会計基準変更に関する実証分析2010

Author(s)

Journal Title

NAID

Data Source

[Journal Article] リース会計における資産・負債の認識と費用の測定-オンバランス化の範囲拡大に伴う影響-2010

Author(s)

Journal Title

Data Source

[Journal Article] リース会計における資産・負債の認識と費用の測定-オンバランス化の範囲拡大に伴う影響-2010

Author(s)

Journal Title

Data Source

[Journal Article] リース会計基準変更に関する実証分析2010

Author(s)

Journal Title

NAID

Data Source

[Journal Article] Comparison of the Value Relevance between Purchase Trea tment and Rental Treatment2009

Author(s)

Journal Title

Data Source

[Journal Article] Comparison of the Value Relevance between Purchase Treatment and Rental Treatment2009

Author(s)

Journal Title

Data Source

[Journal Article] リース会計の課題と実証研究の成果2008

Author(s)

Journal Title

NAID

Data Source

[Journal Article] リース会計の課題と実証研究の成果2008

Author(s)

Journal Title

NAID

Data Source

ARATA Eiko 荒田映子

荒田映子アラタエイコ

SAKAI Eiko 坂井映子