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NISHITANI Jumpei  西谷 順平

ORCIDConnect your ORCID iD *help
Researcher Number 40363717
Other IDs
Affiliation (Current) 2025: 立命館大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help 2015 – 2023: 立命館大学, 経営学部, 教授
2009 – 2014: Ritsumeikan University, 経営学部, 准教授
Review Section/Research Field
Principal Investigator
Accounting / Basic Section 07100:Accounting-related
Keywords
Principal Investigator
分析的会計研究 / 保守主義 / 契約理論 / 財務会計 / キャリア・コンサーン / 情報システム / 会計基礎概念 / 会計的保守主義 / 条件付保守主義 / モラル・ハザード … More / 債務契約 / アクルーアルの反転 / 多期間モデル / アナリティカル / 会計保守主義 / 会計情報システム / モデル研究 Less
  • Research Projects

    (4 results)
  • Research Products

    (37 results)
  •  保守主義とキャリアコンサーンのモデル分析 -労働慣行と企業会計の関係について-Principal Investigator

    • Principal Investigator
      西谷 順平
    • Project Period (FY)
      2018 – 2024
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Ritsumeikan University
  •  Analysis of Conditional and Unconditional ConservatismPrincipal Investigator

    • Principal Investigator
      NISHITANI Jumpei
    • Project Period (FY)
      2014 – 2017
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Ritsumeikan University
  •  The Model Analysis of the relationship between conservatism and the debt ratio, the growth opportunityPrincipal Investigator

    • Principal Investigator
      NISHITANI Jumpei
    • Project Period (FY)
      2011 – 2012
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Ritsumeikan University
  •  Model Analysis and Empirical Research on ConservatismPrincipal Investigator

    • Principal Investigator
      NISHITANI Jumpei
    • Project Period (FY)
      2009 – 2010
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Ritsumeikan University

All 2022 2021 2019 2018 2016 2015 2014 2013 2010 2009 Other

All Journal Article Presentation Book

  • [Book] 新版 財務会計の理論と実証2022

    • Author(s)
      ウィリアム・R・スコット、パトリシア・C・オブライエン、太田 康広、椎葉 淳、西谷 順平
    • Total Pages
      632
    • Publisher
      中央経済社
    • ISBN
      4502427616
    • Data Source
      KAKENHI-PROJECT-18K01951
  • [Book] 保守主義のジレンマ ー会計基礎概念の内部化2016

    • Author(s)
      西谷順平
    • Total Pages
      211
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-26380629
  • [Book] 会計的保守主義の研究2015

    • Author(s)
      西谷順平
    • Total Pages
      200
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-26380629
  • [Book] 分析的会計研究(太田康広編著)(第3章保守主義のタイプと破産制約の効果)2010

    • Author(s)
      西谷順平
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Journal Article] 会計における2つの公正価値ー受動的公正価値と能動的公正価値2019

    • Author(s)
      西谷順平
    • Journal Title

      企業会計

      Volume: 71 Pages: 4-5

    • Data Source
      KAKENHI-PROJECT-18K01951
  • [Journal Article] 産業革命と会計―仮想通貨と未来の会計2019

    • Author(s)
      西谷順平
    • Journal Title

      企業会計

      Volume: 71 Pages: 4-5

    • Data Source
      KAKENHI-PROJECT-18K01951
  • [Journal Article] キャリア・コンサーンと報酬契約 : Gibbons and Murphy(1992)の解題2018

    • Author(s)
      西谷順平
    • Journal Title

      立命館経営学

      Volume: 57 Pages: 1-21

    • Open Access
    • Data Source
      KAKENHI-PROJECT-18K01951
  • [Journal Article] 保守主義のパラドックスとジレンマ2015

    • Author(s)
      西谷順平
    • Journal Title

      企業会計

      Volume: 67 Pages: 42-44

    • Data Source
      KAKENHI-PROJECT-26380629
  • [Journal Article] Accrual Reversal Effect and Conservatism2014

    • Author(s)
      Jumpei Nishitani
    • Journal Title

      Ritsumeikan Business Journal

      Volume: Vol.8 Pages: 19-38

    • NAID

      40020015671

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Journal Article] Accrual Reversal Effect and Conservatism2014

    • Author(s)
      J. Nishitani
    • Journal Title

      立命館ビジネスジャーナル

      Volume: 巻:8 Pages: 19-38

    • NAID

      40020015671

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Journal Article] On the Conditions of Conservatism Under Book-Tax Conformity2013

    • Author(s)
      J. Nishitani
    • Journal Title

      社会システム研究

      Volume: 号:27 Pages: 1-21

    • NAID

      110009691616

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Journal Article] On the Conditions of Conservatism Under Book-Tax Conformity2013

    • Author(s)
      Jumpei Nishitani
    • Journal Title

      社会研究システム

      Volume: 27号 Pages: 1-21

    • NAID

      110009691616

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Journal Article] 保守主義の歴史と現代的課題2013

    • Author(s)
      西谷順平
    • Journal Title

      企業会計

      Volume: 巻:65、号:9 Pages: 113-117

    • Data Source
      KAKENHI-PROJECT-23730452
  • [Journal Article] Type I and Type II errors of Conservatism2010

    • Author(s)
      西谷順平
    • Journal Title

      Proceedings of 2010 Canadian Academic Accounting Association Annual Conference.

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Journal Article] Types of Conservatism and Management Control2010

    • Author(s)
      西谷順平
    • Journal Title

      Proceedings of 2010 American Accounting Association Annual Conference.

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Journal Article] Conservatism under Taxation2010

    • Author(s)
      西谷順平
    • Journal Title

      Proceedings of 22nd Asia Pacific Conference on International Accounting Issues.

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Journal Article] Types of Conservatism and Management Control2009

    • Author(s)
      Jumpei Nishitani
    • Journal Title

      Proceedings of 21st Asia Pacific Conference on International Accounting Issues

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Journal Article] Types of Conservatism and Management Control2009

    • Author(s)
      西谷順平
    • Journal Title

      Proceedings of 21st Asia Pacific Conference on International Accounting Issues.

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Presentation] キャリア・コンサーンについて2021

    • Author(s)
      西谷順平
    • Organizer
      日本経済会計学会(AEAJ)第38回年次大会 統一論題
    • Invited
    • Data Source
      KAKENHI-PROJECT-18K01951
  • [Presentation] Accrual Reversal Effect and Conservatism2014

    • Author(s)
      Jumpei Nishitani
    • Organizer
      European Accounting Association, Annual Conference 2014
    • Place of Presentation
      Talin, Estonia
    • Year and Date
      2014-05-22
    • Data Source
      KAKENHI-PROJECT-26380629
  • [Presentation] Conservatism under Book-Tax Conformity2013

    • Author(s)
      J. Nishitani
    • Organizer
      European Accounting Association
    • Place of Presentation
      パリ(フランス) (査読:有)
    • Year and Date
      2013-05-06
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Presentation] Accrual Reversal Effect and Conservatism2013

    • Author(s)
      J. Nishitani
    • Organizer
      Asia-Pacific Conference on International Accounting Issues
    • Place of Presentation
      バリ(インドネシア) (査読:有)
    • Year and Date
      2013-11-11
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Presentation] Accrual Reversal Effect and Conditional Conservatism2013

    • Author(s)
      J. Nishitani
    • Organizer
      Canadian Academic Accounting Association
    • Place of Presentation
      モントリオール(カナダ) (査読:有)
    • Year and Date
      2013-05-31
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Presentation] Types of Conservatism and Management Control2010

    • Author(s)
      西谷順平
    • Organizer
      アメリカ会計学会
    • Place of Presentation
      サンフランシスコ(フルペーパー論文)
    • Year and Date
      2010-08-02
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Presentation] Types of Conservatism and Management Control2010

    • Author(s)
      西谷順平
    • Organizer
      American Accounting Association
    • Place of Presentation
      San Francisco
    • Year and Date
      2010-08-02
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Presentation] Conservatism under Taxation2010

    • Author(s)
      西谷順平
    • Organizer
      アジア太平洋国際会計学会
    • Place of Presentation
      ゴールドコースト(フルペーパー論文)
    • Year and Date
      2010-11-09
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Presentation] Conservatism and Taxation2010

    • Author(s)
      西谷順平
    • Organizer
      Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Gold Coast
    • Year and Date
      2010-11-09
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Presentation] Type I error and Type II errors of Conservatism2010

    • Author(s)
      西谷順平
    • Organizer
      Canadian Academic Accounting Association
    • Place of Presentation
      Vancouver
    • Year and Date
      2010-05-29
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Presentation] Type I error and Type II errors of Conservatism2010

    • Author(s)
      西谷順平
    • Organizer
      カナダ会計学会
    • Place of Presentation
      バンクーバー(フルペーパー論文)
    • Year and Date
      2010-05-29
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Presentation] Types of Conservatism and Management Control2009

    • Author(s)
      西谷順平
    • Organizer
      アジア太平洋国際会計学会
    • Place of Presentation
      ラスベガス(フルペーパー論文)
    • Year and Date
      2009-11-24
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Presentation] Types of Conservatism and Management Control2009

    • Author(s)
      Jumpei Nishitani
    • Organizer
      Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Las Vegas, USA
    • Year and Date
      2009-11-24
    • Data Source
      KAKENHI-PROJECT-21730387
  • [Presentation] Conservatism under Book-Tax Conformity

    • Author(s)
      Jumpei Nishitani
    • Organizer
      European Accounting Association
    • Place of Presentation
      Paris, France
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Presentation] Conservatism Under Book-Tax Conformity

    • Author(s)
      Jumpei Nishitani
    • Organizer
      2013 European Accounting Association Annual Congress
    • Place of Presentation
      Paris, France
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Presentation] Accrual Reversal Effect and Conditional Conservatism

    • Author(s)
      Jumpei Nishitani
    • Organizer
      2013 American Accounting Association Annual Meeting
    • Place of Presentation
      Anaheim, U.S.A.
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Presentation] Accrual Reversal Effect and Conditional Conservatism

    • Author(s)
      Jumpei Nishitani
    • Organizer
      2013 Canadian Academic Accounting Association Annual Cnference
    • Place of Presentation
      Montreal, Canada
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Presentation] Accrual Reversal Effect and Conservatism

    • Author(s)
      Jumpei Nishitani
    • Organizer
      Asia-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Bali, Indonesia
    • Data Source
      KAKENHI-PROJECT-23730452
  • [Presentation] Accrual Reversal Effect and Condtional Conservatism

    • Author(s)
      Jumpei Nishitani
    • Organizer
      Canadian Academic Accounting Association
    • Place of Presentation
      Montreal, Canada
    • Data Source
      KAKENHI-PROJECT-23730452

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