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NISHIUMI Satoru  西海 学

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… Alternative Names

西海 学  ニシウミ サトル

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Researcher Number 30387401
External Links
Affiliation (Current) 2022: 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
  • Research Projects

    (2 results)
  • Research Products

    (7 results)
  • Co-Researchers

    (16 People)
  •  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

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