YOSHIDA KAZUO 吉田和生

… Alternative Names

吉田和生ヨシダカズオ

YOSHIDA Kazuo 吉田和生

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Researcher Number	30240279
Other IDs
External Links
Affiliation (Current)	2025: 名古屋市立大学, 大学院経済学研究科, 教授
Affiliation (based on the past Project Information) *help	2017 – 2023: 名古屋市立大学, 大学院経済学研究科, 教授 2012 – 2015: 名古屋市立大学, 経済学研究科(研究院), 教授 2009 – 2011: Nagoya City University, 大学院・経済学研究科, 教授 2005: NAGOYA CITY UNIVERSITY, Graduate School Of Economics, Professor, 大学院・経済学研究科, 教授 2003 – 2005: 名古屋市立大学, 大学院・経済学研究科, 助教授 2000 – 2001: 名古屋市立大学, 経済学部, 助教授 1996 – 1998: 名古屋市立大学, 経済学部, 助教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting / Management / Business administration Except Principal Investigator Accounting
Keywords	Principal Investigator 実証分析 / 退職給付会計 / 確定拠出年金 / 即時認識 / 割引率 / 株価 / 将来業績 / 減損会計情報 / 新型コロナウイルス / 時系列分析 … More / 価値関連性 / 遅延認識 / 規模要因 / 中退共 / 規模効果 / Empirical Analysis / Unfunded Liability / Incentives / Defined Contribution Plan / Corporate Pension Plan / 確定拠出制度 / 積立不足 / インセンティブ / 企業年金 / 年金資産の運用 / 未認識債務 / 確定拠出制度への移行 / 年金資産の運用政策 / 期待運用収益 / 企業年金制度 / 裁量的発生高 / Jonesモデル / 複数の会計選択 / 報告利益管理 … More Except Principal Investigator investment strategy / residual income / firm value / earnings forecasts / analysts' forecasts / EBO model / Ohlson model / 連結会計 / 情報効率性 / アノマリー / E・BOモデル / 投資戦略 / 残余利益 / 企業価値 / 利益予想 / アナリスト予想 / EBOモデル / オールソンモデル / accruals / accounting discretionary / income-smoothing / stock market / accounting policy / artificial smoothing / real smoothing / earnings management / 株式所有の集中と分散 / 利害関係者の利益の分配 / 経営者の裁量的行動 / 株主の影響力 / 収益性の低い企業 / 収益性の高い企業 / 企業の会計政策 / 会計方法選択 / 会計的裁量行動 / 実体的裁量行動 / 利益数値制御 / エージェンシ理論 / 経営者インセンティブ / 会計手続選択 / 発生項目 / 利益平準化 / 有価証券報告書総覧 / 会計的裁量行動の実態 / 退職給与引当金の設定基準 / 有価証券の評価基準 / 経営者の裁量行動 / 報告利益 Less

The Information Analysis of Impaired Assets in the Covid-19 DisasterPrincipal Investigator
- Principal Investigator
  
  吉田和生
- Project Period (FY)
  2023 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Nagoya City University
The analysis of delayed recognition in Japanese pension accountingPrincipal Investigator
- Principal Investigator
  
  Yoshida Kazuo
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Nagoya City University
Defined-Contribution Pension Adoption and Size Effects in JapanPrincipal Investigator
- Principal Investigator
  
  YOSHIDA KAZUO
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Management
- Research Institution
  Nagoya City University
The Fundamental Analysis of Instant Recognition for Pension LiabilitiesPrincipal Investigator
- Principal Investigator
  
  YOSHIDA KAZUO
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nagoya City University
Comprehensive Analysis of the Earnings Management in Pension AccountingPrincipal Investigator
- Principal Investigator
  
  YOSHIDA Kazuo
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nagoya City University
Determinants of Defined-Contribution Japanese Corporate Pension CoveragePrincipal Investigator
- Principal Investigator
  
  YOSHIDA Kazuo
- Project Period (FY)
  2003 – 2005
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Business administration
- Research Institution
  NAGOYA CITY UNIVERSITY
The efficiency of analysts' forecasts and the Ohlson model in investment strategies.
- Principal Investigator
  
  OKUMURA Masashi
- Project Period (FY)
  2000 – 2001
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nagoya City University
An Empirical Research in Accounting Policy after the Japanese Bubble Economy
- Principal Investigator
  
  HOSHINO Yuta
- Project Period (FY)
  1996 – 1998
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hirosaki University

All 2022 2016 2012 2009 2005

All Journal Article

[Journal Article] IFRS、価値関連性と投資効率性の分析2022
- Author(s)
  吉田和生
- Journal Title
  
  オイコノミカ（名古屋市立大学）
  
  Volume: 56(2) Pages: 17-34
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02013
[Journal Article] 退職給付会計における遅延認識の検証－費用平準化と価値関連性について－2022
- Author(s)
  吉田和生
- Journal Title
  
  オイコノミカ（名古屋市立大学）
  
  Volume: 57(1) Pages: 27-41
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02013
[Journal Article] 退職給付債務の即時認識と企業行動－実体的裁量と会計的裁量2016
- Author(s)
  吉田和生
- Journal Title
  
  産業経理
  
  Volume: 75 Pages: 4-15
- NAID
  40020729724
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24530565
[Journal Article] 退職給付債務の即時認識と年金資産の運用政策－アメリカ会計基準採用企業の分析－2012
- Author(s)
  吉田和生
- Journal Title
  
  Discussion Papers in Economics(名古屋市立大学)
  
  Volume: 548 Pages: 1-13
- Data Source
  KAKENHI-PROJECT-24530565
[Journal Article] 退職給付会計における報告利益管理行動とJones型モデルの修正2012
- Author(s)
  吉田和生
- Journal Title
  
  Discussion Papers in Economics(名古屋市立大学)
  
  Volume: 555 Pages: 1-21
- Data Source
  KAKENHI-PROJECT-21530471
[Journal Article] 退職給付会計における報告利益管理行動とJones型モデルの修正2012
- Author(s)
  吉田和生
- Journal Title
  
  Discussion Papers in Economics
  
  Volume: No.555 Pages: 1-21
- Data Source
  KAKENHI-PROJECT-21530471
[Journal Article] 退職給付会計における期待運用収益率の分析2009
- Author(s)
  吉田和生
- Journal Title
  
  會計 175
  
  Pages: 52-66
- NAID
  40016545229
- Data Source
  KAKENHI-PROJECT-21530471
[Journal Article] 退職給付会計における期待運用収益率の分析2009
- Author(s)
  吉田和生
- Journal Title
  
  會計
  
  Volume: 第175巻第5号 Pages: 52-66
- NAID
  40016545229
- Data Source
  KAKENHI-PROJECT-21530471
[Journal Article] Determinants of Defined-Contribution Japanese Corporate Pension Coverage2005
- Author(s)
  Kazuo Yoshida, Yutaka Horiba
- Journal Title
  
  Proceedings of 4th Global Conference on Business & Economics, Oxford University, UK
  
  Pages: 18-18
- NAID
  130004676245
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530263
[Journal Article] Determinants of Defined-Contribution Japanese Corporate Pension Coverage2005
- Author(s)
  Kazuo YOSHIDA, Yutaka HORIBA
- Journal Title
  
  Proceedings of 4th Global Conference on Business & Economics, Oxford University, UK.
  
  Pages: 18-18
- NAID
  130004676245
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530263

1. 壁谷順之 (50588944)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
2. HOSHINO Yuta (80165547)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. OKUMURA Masashi (30247241)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. 堀場豊 (00346157)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

YOSHIDA KAZUO 吉田 和生

吉田 和生 ヨシダ カズオ

YOSHIDA Kazuo 吉田 和生

Research Projects

Research Products

Co-Researchers

The Information Analysis of Impaired Assets in the Covid-19 DisasterPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The analysis of delayed recognition in Japanese pension accountingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Defined-Contribution Pension Adoption and Size Effects in JapanPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The Fundamental Analysis of Instant Recognition for Pension LiabilitiesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Comprehensive Analysis of the Earnings Management in Pension AccountingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Determinants of Defined-Contribution Japanese Corporate Pension CoveragePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The efficiency of analysts' forecasts and the Ohlson model in investment strategies.

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An Empirical Research in Accounting Policy after the Japanese Bubble Economy

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] IFRS、価値関連性と投資効率性の分析2022

Author(s)

Journal Title

Data Source

[Journal Article] 退職給付会計における遅延認識の検証－費用平準化と価値関連性について－2022

Author(s)

Journal Title

Data Source

[Journal Article] 退職給付債務の即時認識と企業行動－実体的裁量と会計的裁量2016

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 退職給付債務の即時認識と年金資産の運用政策－アメリカ会計基準採用企業の分析－2012

Author(s)

Journal Title

Data Source

[Journal Article] 退職給付会計における報告利益管理行動とJones型モデルの修正2012

Author(s)

Journal Title

Data Source

[Journal Article] 退職給付会計における報告利益管理行動とJones型モデルの修正2012

Author(s)

Journal Title

Data Source

[Journal Article] 退職給付会計における期待運用収益率の分析2009

YOSHIDA KAZUO 吉田和生

吉田和生ヨシダカズオ

YOSHIDA Kazuo 吉田和生