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KAI Hisao  加井 久雄

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加井 久雄  カイ ヒサオ

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Researcher Number 10303108
Affiliation (Current) 2025: 新潟大学, 人文社会科学系, 准教授
Affiliation (based on the past Project Information) *help 2018: 新潟大学, 人文社会科学系, 准教授
2011 – 2017: 新潟大学, 人文社会・教育科学系, 准教授
Review Section/Research Field
Principal Investigator
Accounting
Keywords
Principal Investigator
利害調整 / IFRS / 連単分離 / 多国籍企業 / 財管一致 / 任意適用 / 投資意思決定 / 財官一致 / 業績評価 / 経営管理 … More / 統一化 / シェアードサービス / 原価計算基準 / モラルハザード / 利益管理 / 利益操作 / 単体財務諸表 / 個別財務諸表 / 連結財務諸表 / 情報提供 / 国際会計基準 / 国際会計 / 比較可能性 / 制度の補完性 / 利害調整機能と情報提供機能 / 会計の機能 / コンバージェンス / 連単一致 / 連結先行 / 規則主義 / 原則主義 Less
  • Research Projects

    (2 results)
  • Research Products

    (23 results)
  •  Mathematical analysis of coordination role and decision-facilitating role of accounting: Relation between consolidation and individual accountingPrincipal Investigator

    • Principal Investigator
      Kai Hisao
    • Project Period (FY)
      2014 – 2018
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Niigata University
  •  Mathematical analysis of convergence with principle-based IFRS under separation system of consolidated and non-consolidated financial statementsPrincipal Investigator

    • Principal Investigator
      KAI Hisao
    • Project Period (FY)
      2011 – 2014
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Niigata University

All 2019 2018 2017 2016 2015 2014 2013 2012

All Journal Article Presentation

  • [Journal Article] 「原価計算基準」の設定と維持の法的根拠の変遷2018

    • Author(s)
      加井久雄
    • Journal Title

      會計

      Volume: 194 Pages: 69-81

    • NAID

      40021600948

    • Data Source
      KAKENHI-PROJECT-26380605
  • [Journal Article] 企業集団内の統一会計基準の性質と組織構造2017

    • Author(s)
      加井久雄
    • Journal Title

      新潟大学経済論集

      Volume: 103 Pages: 41-53

    • NAID

      120006761954

    • Data Source
      KAKENHI-PROJECT-26380605
  • [Journal Article] 企業集団内の統一的会計基準と会計部門の活動2017

    • Author(s)
      加井久雄
    • Journal Title

      會計

      Volume: 192 Pages: 28-39

    • NAID

      40021321878

    • Data Source
      KAKENHI-PROJECT-26380605
  • [Journal Article] 利益操作と親子単体利益の統合比率2016

    • Author(s)
      加井久雄
    • Journal Title

      新潟大学経済論集

      Volume: 100

    • NAID

      120006756192

    • Acknowledgement Compliant / Open Access
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Journal Article] 財務会計研究における帰無仮説検定の問題点2016

    • Author(s)
      加井久雄
    • Journal Title

      會計

      Volume: 189 Pages: 27-38

    • NAID

      40020771793

    • Data Source
      KAKENHI-PROJECT-26380605
  • [Journal Article] IFRS適用が財務会計と管理会計の関係に与える影響の検討2016

    • Author(s)
      加井久雄
    • Journal Title

      産業経理

      Volume: 76 Pages: 134-141

    • NAID

      40020844028

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Journal Article] 企業集団内の会計基準の統一化が報酬契約に与える影響の分析2016

    • Author(s)
      加井久雄
    • Journal Title

      経済論集(新潟大学経済学部)

      Volume: 101 Pages: 23-43

    • NAID

      120006759032

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Journal Article] 事業間取引がない場合の事業の業績指標の統合比率の検討2015

    • Author(s)
      加井久雄
    • Journal Title

      新潟大学経済論集

      Volume: 98 Pages: 73-104

    • NAID

      120006749540

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Journal Article] 利害調整会計研究の現状:会計基準の国際的統合化への含意2014

    • Author(s)
      加井久雄
    • Journal Title

      新潟大学経済論集

      Volume: 97 Pages: 63-78

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Journal Article] 会計の機能と連単の役割2013

    • Author(s)
      加井久雄
    • Journal Title

      産業経理

      Volume: 73 Pages: 102-108

    • NAID

      40019845373

    • Data Source
      KAKENHI-PROJECT-23530574
  • [Journal Article] 比較可能性の分析枠組み2012

    • Author(s)
      加井久雄
    • Journal Title

      會計

      Volume: 182 Pages: 211-222

    • NAID

      40019347152

    • Data Source
      KAKENHI-PROJECT-23530574
  • [Journal Article] 制度の補完性から見た会計制度研究:国際会計研究からの示唆2012

    • Author(s)
      加井久雄
    • Journal Title

      産業経理

      Volume: 72 Pages: 120-127

    • NAID

      40019321707

    • Data Source
      KAKENHI-PROJECT-23530574
  • [Presentation] Consolidated Financial Statements and Earnings Management2019

    • Author(s)
      Hisao Kai
    • Organizer
      European Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Presentation] Optimal distance between accounting manager and productive manager2017

    • Author(s)
      Hisao Kai
    • Organizer
      European Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Presentation] Is Adoption of IFRS Good for MNCs?2016

    • Author(s)
      Hisao Kai
    • Organizer
      European Accounting Association
    • Place of Presentation
      Maastricht, Netherlands
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Presentation] Is Adoption of IFRS Good for MNCs ?2016

    • Author(s)
      Hisao Kai
    • Organizer
      39th European Accounting Association Annual Congress 2016
    • Place of Presentation
      MECC Maastricht(Maastricht, Netherlands)
    • Year and Date
      2016-05-11
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Presentation] 契約と開示における親会社と子会社の業績指標の利用2015

    • Author(s)
      加井久雄
    • Organizer
      日本会計研究学会
    • Place of Presentation
      神戸大学(兵庫県,神戸市)
    • Year and Date
      2015-09-06
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Presentation] An Analysis of Different Accounting Standards for Different Purposes Approach to Global Accounting Convergence2015

    • Author(s)
      加井久雄
    • Organizer
      European Accounting Association
    • Place of Presentation
      Glasgow, UK
    • Year and Date
      2015-04-28
    • Data Source
      KAKENHI-PROJECT-23530574
  • [Presentation] An Analysis of Different Accounting Standards for Different Purposes Approach to Global Accounting Convergence2015

    • Author(s)
      Hisao Kai
    • Organizer
      38th European Accounting Association Annual Congress 2015
    • Place of Presentation
      SECC(Glasgow, Scotland)
    • Year and Date
      2015-04-28
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Presentation] The Effects of True and Fair View Override on Earnings Management2014

    • Author(s)
      加井久雄
    • Organizer
      分析的会計研究会
    • Place of Presentation
      慶應義塾大学
    • Year and Date
      2014-11-16
    • Data Source
      KAKENHI-PROJECT-23530574
  • [Presentation] 企業属性と会計情報の統合:経営者報酬契約と開示の観点からの検討2014

    • Author(s)
      加井久雄
    • Organizer
      日本会計研究学会
    • Place of Presentation
      横浜国立大学
    • Year and Date
      2014-09-06
    • Data Source
      KAKENHI-PROJECT-26380605
  • [Presentation] 会計基準の統合化と会計の利害調整機能2013

    • Author(s)
      加井久雄
    • Organizer
      一般財団法人産業経理協会・経営戦略会計研究委員会
    • Place of Presentation
      東京理科大学
    • Invited
    • Data Source
      KAKENHI-PROJECT-23530574
  • [Presentation] 財務報告基準のコンバージェンスに関する分析的研究の紹介2012

    • Author(s)
      加井久雄
    • Organizer
      (第40回)分析的会計研究会
    • Place of Presentation
      大阪学院大学
    • Data Source
      KAKENHI-PROJECT-23530574

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