KAI Hisao 加井久雄

… Alternative Names

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

KAI Hisao 加井 久雄

加井 久雄 カイ ヒサオ

Research Projects

Research Products

Mathematical analysis of coordination role and decision-facilitating role of accounting: Relation between consolidation and individual accountingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Mathematical analysis of convergence with principle-based IFRS under separation system of consolidated and non-consolidated financial statementsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[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)

Journal Title

NAID

Data Source

[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)

Journal Title

NAID

Data Source

[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)

Journal Title

NAID

Data Source

[Journal Article] 利益操作と親子単体利益の統合比率2016

Author(s)

Journal Title

NAID

Data Source

[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)

Journal Title

NAID

Data Source

[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)

Journal Title

NAID

Data Source

[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)

Journal Title

NAID

Data Source

[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)

Journal Title

NAID

Data Source

[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)

Journal Title

Data Source

[Journal Article] 会計の機能と連単の役割2013

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 比較可能性の分析枠組み2012

Author(s)

Journal Title

NAID

Data Source

[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)

Journal Title

NAID

Data Source

[Presentation] Consolidated Financial Statements and Earnings Management2019

Author(s)

Organizer

Data Source

[Presentation] Optimal distance between accounting manager and productive manager2017

KAI Hisao 加井久雄

加井久雄カイヒサオ