YOSHIDA KAZUO 吉田和生

… Alternative Names

Researcher Number	30240279
Other IDs
External Links
Affiliation (Current)	2022: 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 – 2020: 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 Accounting / Business administration / Management / Basic Section 07100:Accounting-related Except Principal Investigator Accounting
Keywords	Principal Investigator 退職給付会計 / 実証分析 / 確定拠出年金 / 割引率 / 即時認識 / 報告利益管理 / 複数の会計選択 / Jonesモデル / 裁量的発生高 / 企業年金制度 … More Except Principal Investigator 報告利益 / 経営者の裁量行動 / 有価証券の評価基準 / 退職給与引当金の設定基準 / 会計的裁量行動の実態 / 有価証券報告書総覧 / 利益平準化 / 発生項目 / 会計手続選択 / 経営者インセンティブ / エージェンシ理論 / 利益数値制御 / 実体的裁量行動 / 会計的裁量行動 / 会計方法選択 / 企業の会計政策 / 収益性の高い企業 / 収益性の低い企業 / 株主の影響力 / 経営者の裁量的行動 / 利害関係者の利益の分配 / 株式所有の集中と分散 / earnings management / real smoothing / artificial smoothing / accounting policy / stock market / income-smoothing / accounting discretionary / accruals / オールソンモデル / EBOモデル / アナリスト予想 / 利益予想 / 企業価値 / 残余利益 / 投資戦略 / E・BOモデル / アノマリー / 情報効率性 / 連結会計 / Ohlson model / EBO model / analysts' forecasts / earnings forecasts / firm value / residual income / investment strategy Less

退職給付債務の遅延認識及び即時認識における時系列特性と価値関連性研究Principal Investigator
- Principal Investigator
  
  吉田和生
- Project Period (FY)
  2020 – 2022
- 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 2016 2012 2009 2005

All Journal Article

[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

YOSHIDA Kazuo 吉田 和生

Research Projects

Research Products

Co-Researchers

退職給付債務の遅延認識及び即時認識における時系列特性と価値関連性研究Principal 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] 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

Author(s)

Journal Title

NAID

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

Author(s)

Journal Title

NAID

Data Source

[Journal Article] Determinants of Defined-Contribution Japanese Corporate Pension Coverage2005

Author(s)

Journal Title

NAID

Description

Data Source

YOSHIDA KAZUO 吉田和生

YOSHIDA Kazuo 吉田和生