NISHIUMI Satoru 西海学

… Alternative Names

西海学ニシウミサトル

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Researcher Number	30387401
External Links
Affiliation (Current)	2023: 愛知学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2012 – 2015: 愛知学院大学, 経営学部, 准教授 2005 – 2006: 福井工業大学, 工学部, 講師
Review Section/Research Field	Principal Investigator Accounting Except Principal Investigator Accounting
Keywords	Principal Investigator 企業結合 / 暖簾 / 利益計算 / 情報有用性 / 国際的調和化 Except Principal Investigator 国際会計 / 概念フレームワーク / 資金会計 / 企業主体説 / 会計と文化 … More / キャッシュフロー / 共益資本主義 / 日本の貢献 / 資金観 / 新会計モデル / 資金情報の有用性 / 会計主体論 / Ｌｅｖ研究 Less

General Research on the Conceptual Framework of International Accounting
- Principal Investigator
  
  SATOH MICHIMASA
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Aichi Gakuin University
企業結合における負の暖簾の会計処理、会計報告とその資本市場における情報有用性Principal Investigator
- Principal Investigator
  
  西海学
- Project Period (FY)
  2005 – 2006
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Fukui University of Technology

All 2014 2013 2007 2005 Other

All Journal Article Presentation Book

[Book] 『財務会計論-国際的視点から』「無形固定資産」2007
- Author(s)
  西海学分担執筆, 木村敏夫, 向伊知郎編著
- Total Pages
  10
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-17730292
[Journal Article] カナダにおけるＩＦＲＳ導入の影響に関する一考察2014
- Author(s)
  西海学
- Journal Title
  
  経営管理研究所紀要（愛知学院大学）
  
  Volume: 第21号 Pages: 59-70
- NAID
  120006977245
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] “Earnings Quality and Value Relevance in the Convergence of Japan GAAP with the IFRSs,”2013
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Tomohiro Noguchi
- Journal Title
  
  Proceedings in the Conference of National Business and Economics Society
  
  Volume: Conference USB
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] "The Relation Between Earnings Quality and Capital Cost: Toward Convergence of JAPAN GAAP with the IFRSs"2013
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Kazuhiro Manabe
- Journal Title
  
  Proceedings in the 25th Asian-Pacific Conference on International Accounting Issues
  
  Volume: Conference USB
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 負の暖簾の発生要因に関する一考察2005
- Author(s)
  西海学
- Journal Title
  
  福井工業大学研究紀要 36号
  
  Pages: 53-62
- NAID
  110004866365
- Data Source
  KAKENHI-PROJECT-17730292
[Presentation] 2. "The Relation Between Earnings Quality and Capital Cost: Toward Convergence of JAPAN GAAP with the IFRSs"
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Kazuhiro Manabe
- Organizer
  25th Asian Pacific Conference on International Accounting Issues
- Place of Presentation
  Grand Hyatt Bali, Bali, Indonesia
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] “Earnings Quality and Value Relevance in the Convergence of Japan GAAP with the IFRSs,”
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Tomohiro Noguchi
- Organizer
  Conference of National Business and Economics Society
- Place of Presentation
  Muna Lani Bay Hotel, Hawaii USA
- Data Source
  KAKENHI-PROJECT-24243053

1. SATOH MICHIMASA (60114948)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
2. KIMURA Toshio (80310580)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. MATSUDA Osamu (90291872)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. MUKAI Ichiro (20308761)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
5. MURATA Eiji (90210038)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. KONISHI Noriyuki (80205434)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. TSUNOGAYA Noriyuki (80267921)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. TASHIRO Tatsuhiko (90268061)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. SAINO Junko (60311510)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. NAKANO Takayuki (70287952)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. NAKAYAMA Shigeho (80331635)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. HIRAGA Masataka (00329070)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. ASANO Takashi (30329833)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. NISHIDATE Tsukasa (50460639)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. MANABE Kazuhiro (40509915)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
16. ISHII Yasuhiko (70305176)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results

NISHIUMI Satoru 西海 学

西海 学 ニシウミ サトル

Research Projects

Research Products

Co-Researchers

General Research on the Conceptual Framework of International Accounting

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

企業結合における負の暖簾の会計処理、会計報告とその資本市場における情報有用性Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 『財務会計論-国際的視点から』「無形固定資産」2007

Author(s)

Total Pages

Publisher

Data Source

[Journal Article] カナダにおけるＩＦＲＳ導入の影響に関する一考察2014

Author(s)

Journal Title

NAID

Data Source

[Journal Article] “Earnings Quality and Value Relevance in the Convergence of Japan GAAP with the IFRSs,”2013

Author(s)

Journal Title

Data Source

[Journal Article] "The Relation Between Earnings Quality and Capital Cost: Toward Convergence of JAPAN GAAP with the IFRSs"2013

Author(s)

Journal Title

Data Source

[Journal Article] 負の暖簾の発生要因に関する一考察2005

Author(s)

Journal Title

NAID

Data Source

[Presentation] 2. "The Relation Between Earnings Quality and Capital Cost: Toward Convergence of JAPAN GAAP with the IFRSs"

Author(s)

Organizer

Place of Presentation

Data Source

[Presentation] “Earnings Quality and Value Relevance in the Convergence of Japan GAAP with the IFRSs,”

Author(s)

Organizer

Place of Presentation

Data Source

NISHIUMI Satoru 西海学

西海学ニシウミサトル