KOGA YUYA 古賀裕也

… Alternative Names

KOGA Yuya 古賀裕也

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Researcher Number	40780383
Other IDs
Affiliation (Current)	2025: 中央大学, 商学部, 准教授
Affiliation (based on the past Project Information) *help	2025: 中央大学, 商学部, 准教授 2019 – 2023: 東北学院大学, 経営学部, 准教授 2017 – 2018: 東北学院大学, 経営学部, 講師 2016: 一橋大学, 大学院商学研究科, 特任講師(ジュニアフェロー)
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator 利益マネジメント / メインバンク / 近視眼的行動 / 経済的帰結 / 株式持ち合い / 企業間関係 / 所有構造 / 外国人株主 / 四半期開示 / 利益調整 … More / 財務会計 / 複数格付 / 格付 / 会計学 / 実証研究 / オフバランス / オペレーティング・リース / リース会計 / 会計 … More Except Principal Investigator 会計上の保守主義 / 不正会計 / 利益マネジメント / コーポレート・ガバナンス Less

コーポレート・ガバナンスの変革が会計に及ぼす影響に関する研究
- Principal Investigator
  
  木村史彦
- Project Period (FY)
  2025 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku University
企業間関係が経営者の近視眼的行動に与える影響Principal Investigator
- Principal Investigator
  
  古賀裕也
- Project Period (FY)
  2025 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Chuo University
所有構造とガバナンス体制の変化が及ぼす近視眼的行動への影響に関する実証分析Principal Investigator
- Principal Investigator
  
  古賀裕也
- Project Period (FY)
  2021 – 2024
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku Gakuin University
The effect of accounting discretion on firms' credit ratingsPrincipal Investigator
- Principal Investigator
  
  KOGA Yuya
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku Gakuin University
Research on the economic consequences of lease accounting standardsPrincipal Investigator
- Principal Investigator
  
  KOGA Yuya
- Project Period (FY)
  2016 – 2017
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Research Field
  
  Accounting
- Research Institution
  Tohoku Gakuin University
  Hitotsubashi University

All 2024 2023 2022 2019 2018 2017 2016

All Journal Article Presentation Book

[Book] リース会計制度の経済分析2018
- Author(s)
  佐藤行弘、河﨑照行、角ヶ谷典幸、加賀谷哲之、古賀裕也
- Total Pages
  296
- Publisher
  中央経済社
- ISBN
  4502250716
- Data Source
  KAKENHI-PROJECT-16H06804
[Journal Article] Does mandatory quarterly reporting induce managerial myopic behavior? Evidence from Japan2023
- Author(s)
  Koga Yuya、Yamaguchi Tomoyasu
- Journal Title
  
  Finance Research Letters
  
  Volume: 56 Pages: 104142-104142
- DOI
  10.1016/j.frl.2023.104142
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21K13402, KAKENHI-PROJECT-21K01790
[Journal Article] 四半期開示の義務化が経営者の会計的裁量行動に与える影響2023
- Author(s)
  山口朋泰、古賀裕也
- Journal Title
  
  商学論纂
  
  Volume: 65 Pages: 47-81
- Data Source
  KAKENHI-PROJECT-21K13402
[Journal Article] 四半期開示の経済的帰結に関する先行研究のレビュー2022
- Author(s)
  古賀裕也
- Journal Title
  
  企業会計
  
  Volume: 74(9) Pages: 55-66
- Data Source
  KAKENHI-PROJECT-21K13402
[Journal Article] 財務報告は経営者の近視眼的行動を助長するのか2022
- Author(s)
  古賀裕也
- Journal Title
  
  企業会計
  
  Volume: 74 Pages: 128-129
- Data Source
  KAKENHI-PROJECT-21K13402
[Presentation] Discretionary reclassification and value relevance: Evidence from unrealized gains and losses on available-for-sale securities in Japan2024
- Author(s)
  Yuya Koga, Akihiro Nedate
- Organizer
  AAA 2024 International Accounting Section Midyear Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K13402
[Presentation] Discretionary reclassification and value relevance: Evidence from unrealized gains and losses on available-for-sale securities in Japan2023
- Author(s)
  Yuya Koga, Akihiro Nedate
- Organizer
  he 20th Annual Conference of the Asian Academic Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K13402
[Presentation] The effect of voluntary adoption of IFRS on the credit markets: evidence from Japan2019
- Author(s)
  Yuya koga, Jong-Hoon Kim
- Organizer
  19th Asian Academic Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K12895
[Presentation] Earnings management near investment- and speculative-grade borderline ratings and its effects on credit ratings: Evidence from Japanese firms with single or multiple ratings2019
- Author(s)
  Yuya Koga
- Organizer
  42nd annual congress of the European Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K12895
[Presentation] Operating lease and credit assessments: the case of Japanese banks2017
- Author(s)
  Yuya Koga
- Organizer
  The 18th Annual Conference of Asian Academic Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16H06804
[Presentation] オペレーティング・リース取引の信用リスク評価の実証分析2017
- Author(s)
  古賀裕也
- Organizer
  日本ディスクロージャー研究学会第15回研究大会
- Data Source
  KAKENHI-PROJECT-16H06804
[Presentation] Lease Debt and Credit Rating in Japan2016
- Author(s)
  古賀裕也
- Organizer
  The 17th Annual Conference of FourA
- Place of Presentation
  Riverside Majestic Hotel, Kuching, Malaysia
- Year and Date
  2016-11-21
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16H06804

1. 木村史彦 (10329691)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
2. 藤田健人 (10995236)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. 岩崎拓也 (30611363)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. 中村亮介 (40549713)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. 大橋良生 (50442017)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 尾関規正 (60846038)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. 榎本正博 (70313921)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 太田裕貴 (70779834)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. 田澤宗裕 (80411487)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. 稲村由美 (80583757)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

KOGA YUYA 古賀 裕也

KOGA Yuya 古賀 裕也

Research Projects

Research Products

Co-Researchers

コーポレート・ガバナンスの変革が会計に及ぼす影響に関する研究

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

企業間関係が経営者の近視眼的行動に与える影響Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

所有構造とガバナンス体制の変化が及ぼす近視眼的行動への影響に関する実証分析Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The effect of accounting discretion on firms' credit ratingsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Research on the economic consequences of lease accounting standardsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] リース会計制度の経済分析2018

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Journal Article] Does mandatory quarterly reporting induce managerial myopic behavior? Evidence from Japan2023

Author(s)

Journal Title

DOI

Data Source

[Journal Article] 四半期開示の義務化が経営者の会計的裁量行動に与える影響2023

Author(s)

Journal Title

Data Source

[Journal Article] 四半期開示の経済的帰結に関する先行研究のレビュー2022

Author(s)

Journal Title

Data Source

[Journal Article] 財務報告は経営者の近視眼的行動を助長するのか2022

Author(s)

Journal Title

Data Source

[Presentation] Discretionary reclassification and value relevance: Evidence from unrealized gains and losses on available-for-sale securities in Japan2024

Author(s)

Organizer

Data Source

[Presentation] Discretionary reclassification and value relevance: Evidence from unrealized gains and losses on available-for-sale securities in Japan2023

Author(s)

Organizer

Data Source

[Presentation] The effect of voluntary adoption of IFRS on the credit markets: evidence from Japan2019

Author(s)

Organizer

Data Source

[Presentation] Earnings management near investment- and speculative-grade borderline ratings and its effects on credit ratings: Evidence from Japanese firms with single or multiple ratings2019

Author(s)

Organizer

Data Source

[Presentation] Operating lease and credit assessments: the case of Japanese banks2017

Author(s)

Organizer

Data Source

[Presentation] オペレーティング・リース取引の信用リスク評価の実証分析2017

Author(s)

KOGA YUYA 古賀裕也

KOGA Yuya 古賀裕也