SUZUKI Tomohiro 鈴木智大

Researcher Number	50609021
Other IDs
Affiliation (Current)	2025: 亜細亜大学, 経営学部, 准教授
Affiliation (based on the past Project Information) *help	2013 – 2023: 亜細亜大学, 経営学部, 准教授 2013: 亜細亜大学, 経営学部, 講師
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 経営者予想 / 開示戦略 / 業績予想 / 経済的帰結 / 公正価値 / 未実現損益 / リサイクリング / 純利益 / 当期純利益 / 利益属性 … More / 借入金利子率 / 価値関連性 / その他の包括利益 / 当期利益 / 包括利益 / 財務会計 / 投資予想 / アナリスト予想 / 業績予想開示戦略 / 投資家の反応 / 予想誤差 / 予想修正 … More Except Principal Investigator 統合報告 / コーポレートガバナンス / ディスクロージャー / 企業価値創造 / コーポレート・ガバナンス / 非財務情報 / ESG / 地方公会計情報 / 公会計 / 行財政運営 / 統一的な基準 / 実証研究 / 固定資産台帳 / 公共施設の更新 / 実証的調査 / 団体間比較 / 資産情報 / 予算編成 / 決算情報 / 財務書類 / 地方公会計 / 将来情報 / 適時情報 / 定性情報 / 企業価値 / 一体開示 / 自発的開示 / 対話・エンゲージメント / 伊藤レポート2.0 / ＩＲ / 価値協創ガイダンス / 方法論 / 財務会計 / 会計学 / 公正価値 / 四半期情報 / リスク情報 / 業績予想 / 伊藤レポート / モジュラー型開示 / ＲＯＥ / ショートターミズム Less

Economic Consequences of Comprehensive IncomePrincipal Investigator
- Principal Investigator
  
  Suzuki Tomohiro
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Asia University
The importance of non-financial information in the Japanese markets
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2018 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi University
empirical research on the linkage between accounting information based on the "Unified Standard" and the budget for local government
- Principal Investigator
  
  Ohtsuka Shigeo
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Chiba University
Impact of management earnings forecast disclosure strategy on investor reactionPrincipal Investigator
- Principal Investigator
  
  SUZUKI TOMOHIRO
- Project Period (FY)
  2016 – 2019
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Asia University
Redesigning corporate disclosure system in Japan
- Principal Investigator
  
  Ito Kunio
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
study of the methodology to combine normative and empirical approach in accounting research by using "transaction costs" concept
- Principal Investigator
  
  Ohtsuka Shigeo
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Chiba University
Disclosure Strategy of Management Earnings Forecast and Economic consequencesPrincipal Investigator
- Principal Investigator
  
  Suzuki Tomohiro
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Asia University
A multifaceted research on the relation between accounting and reporting system and corporate short-termism
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University

All 2019 2018 2017 2016 2015 2014 2013 2012 Other

All Journal Article Presentation

[Journal Article] 退職給付にかかわる会計制度と法制度の経済的帰結2018
- Author(s)
  鈴木智大
- Journal Title
  
  日本会計研究学会企業会計制度特別委員会（最終報告書）『企業会計制度に関する総合的研究』
  
  Volume: 1 Pages: 273-288
- Data Source
  KAKENHI-PROJECT-16K03978
[Journal Article] The End of Accounting：果たして「会計の再生」は可能か2018
- Author(s)
  伊藤邦雄・鈴木智英
- Journal Title
  
  企業会計
  
  Volume: 70巻12号 Pages: 1601-1623
- Data Source
  KAKENHI-PROJECT-18H00911
[Journal Article] 退職給付にかかわる会計制度と法制度の経済的帰結2018
- Author(s)
  鈴木智大
- Journal Title
  
  JAA特別委員会（最終報告書）『企業会計制度に関する総合的研究』
  
  Volume: - Pages: 273-288
- Data Source
  KAKENHI-PROJECT-16K17214
[Journal Article] IMPACT OF FAIR VALUE MEASUREMENT ON CORPORATE INVESTMENT: OTHER COMPREHENSIVE INCOME2017
- Author(s)
  Tomohiro Suzuki、Takuma Kochiyama
- Journal Title
  
  Hitotsubashi Journal of Commerce and Managemen
  
  Volume: 51-1 Pages: 17-37
- NAID
  120006358882
- Data Source
  KAKENHI-PROJECT-16K03978
[Journal Article] 日本におけるガバナンス改革の「実質的」影響をめぐる実証分析2017
- Author(s)
  伊藤邦雄、加賀谷哲之、鈴木智大、河内山拓磨
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 65（3） Pages: 76-92
- Data Source
  KAKENHI-PROJECT-16K17214
[Journal Article] IMPACT OF FAIR VALUE MEASUREMENT ON CORPORATE INVESTMENT: OTHER COMPREHENSIVE INCOME2017
- Author(s)
  Tomohiro Suzuki and Takuma Kochiyama
- Journal Title
  
  Hitotsubashi journal of commerce and management
  
  Volume: 51 Issue: 1 Pages: 17-37
- DOI
  10.15057/28854
- NAID
  120006358882
- ISSN
  0018-2796
- Language
  English
- Data Source
  KAKENHI-PROJECT-16K17214
[Journal Article] 日本におけるガバナンス改革の「実質的」影響をめぐる実証分析2017
- Author(s)
  伊藤邦雄,加賀谷哲之,鈴木智大,河内山拓磨
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 65（３） Pages: 76-92
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] 日本におけるガバナンス改革の「実質的」影響をめぐる実証分析2017
- Author(s)
  伊藤邦雄、加賀谷哲之、鈴木智大、河内山拓磨
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 65-3 Pages: 76-92
- Data Source
  KAKENHI-PROJECT-16K03978
[Journal Article] CFO調査からわかった経営者業績予想の開示戦略2016
- Author(s)
  伊藤邦雄・鈴木智大
- Journal Title
  
  企業会計
  
  Volume: 68-11 Pages: 124-130
- Data Source
  KAKENHI-PROJECT-16K03978
[Journal Article] CFO調査結果からわかった経営者業績予想の開示戦略2016
- Author(s)
  伊藤邦雄・鈴木智大
- Journal Title
  
  企業会計
  
  Volume: 68(12) Pages: 1564-1570
- NAID
  40020947245
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] ビジネス・ケース(No.131)雪国まいたけ : 同族企業におけるガバナンスと課題2016
- Author(s)
  鈴木智大・河内山拓磨
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 64(2) Pages: 160-175
- NAID
  40020961508
- Data Source
  KAKENHI-PROJECT-15H03398
[Journal Article] CFO調査からわかった経営者業績予想の開示戦略2016
- Author(s)
  伊藤邦雄・鈴木智大
- Journal Title
  
  企業会計
  
  Volume: 68-11 Pages: 124-130
- Data Source
  KAKENHI-PROJECT-16K17214
[Journal Article] Quarterly Earning Management Around the World ;Loss Avoidance or Earnings Decrease Avoidance?2014
- Author(s)
  ujiyama,K., T.Kagaya, T.Suzuki, and Y.Takahashi
- Journal Title
  
  Hitotsubashi Journal of Commerce and Managemen
  
  Volume: 48(1) Pages: 1-30
- NAID
  120005521663
- Data Source
  KAKENHI-PROJECT-24330139
[Journal Article] Quarterly Earnings Management around the World: Loss Avoidance or Earnings Decrease Avoidance?2014
- Author(s)
  Keishi Fujiyama, Tetsuyuki Kagaya, Tomohiro Suzuki and Yukari Takahashi
- Journal Title
  
  HITOTSUBASHI JOURNAL of COMMERCE and MANAGEMENT
  
  Volume: 48-1 Pages: 1-30
- NAID
  120005521663
- Open Access
- Data Source
  KAKENHI-PROJECT-25380592
[Journal Article] 業績予想の開示戦略と経済的帰結2013
- Author(s)
  鈴木智大
- Journal Title
  
  研究所レポート
  
  Volume: 7 Pages: 5-16
- Data Source
  KAKENHI-PROJECT-25380592
[Journal Article] 積極的・保守的業績予想企業の特徴と予想方針の見直し2013
- Author(s)
  鈴木智大
- Journal Title
  
  会計プログレス
  
  Volume: 14 Pages: 26-39
- NAID
  130008083271
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-25380592
[Journal Article] 積極的・保守的業績予想企業の特徴と予想方針の見直し2013
- Author(s)
  鈴木智大
- Journal Title
  
  会計プログレス
  
  Volume: 第14号 Pages: 26-39
- NAID
  130008083271
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24330139
[Journal Article] 積極的・保守的業績予想企業の特徴と予想方針の見直し2013
- Author(s)
  鈴木智大
- Journal Title
  
  会計プログレス
  
  Volume: No.14 Pages: 26-39
- NAID
  130008083271
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-25780291
[Journal Article] 会計はどこに向かっているか2012
- Author(s)
  伊藤邦雄一加賀谷哲之・鈴木智大
- Journal Title
  
  一橋ビジネスレビュー
  
  Volume: 60巻1号 Pages: 6-22
- Data Source
  KAKENHI-PROJECT-24330139
[Journal Article] 企業の実行力を支える長期志向と組織資産2012
- Author(s)
  加賀谷哲之・鈴木智大
- Journal Title
  
  中央経済社『企業会計研究のダイナミズム』
  
  Volume: (伊藤邦雄編著)(図書所収論文) Pages: 237-256
- Data Source
  KAKENHI-PROJECT-24330139
[Presentation] 包括利益と借入金利子率の関係性2019
- Author(s)
  鈴木智大・積惟美
- Organizer
  日本経営財務研究学会第43回全国大会
- Data Source
  KAKENHI-PROJECT-18H00911
[Presentation] Impact of Fair Value Measurements on Corporate Investments: Evidence from Japan2015
- Author(s)
  Tomohiro Suzuki, Takuma Kochiyama
- Organizer
  27th Asian-Pacific Conference
- Place of Presentation
  Bond University, Australia
- Year and Date
  2015-11-03
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-25380592
[Presentation] 経営者業績予想の開示戦略～アンケート調査結果から～2015
- Author(s)
  鈴木智大
- Organizer
  日本会計研究学会第74回大会
- Place of Presentation
  神戸大学
- Year and Date
  2015-09-08
- Data Source
  KAKENHI-PROJECT-25780291
[Presentation] 経営者業績予想の開示戦略～アンケート調査結果から～2015
- Author(s)
  鈴木智大
- Organizer
  日本会計研究学会第74回大会
- Place of Presentation
  神戸大学
- Year and Date
  2015-09-08
- Data Source
  KAKENHI-PROJECT-25380592
[Presentation] その他の包括利益が企業の投資行動に与える影響2015
- Author(s)
  鈴木智大、河内山拓磨
- Organizer
  日本経営財務研究学会　第39回全国大会
- Place of Presentation
  九州大学
- Year and Date
  2015-10-04
- Data Source
  KAKENHI-PROJECT-25380592
[Presentation] Management Forecasts As A Driving Force For Growth2014
- Author(s)
  Tomohiro Suzuki
- Organizer
  The 2014 Annual Meeting of the American Accounting Association
- Place of Presentation
  アトランタ・ヒルトンホテル（アメリカ）
- Year and Date
  2014-08-06
- Data Source
  KAKENHI-PROJECT-25380592
[Presentation] なぜ経営者が公表する業績予想の誤差は持続するのか2014
- Author(s)
  鈴木　智大
- Organizer
  日本会計研究学会第73回大会
- Place of Presentation
  横浜国立大学
- Year and Date
  2014-09-05
- Data Source
  KAKENHI-PROJECT-25780291
[Presentation] Management Forecasts As A Driving Force For Growth2014
- Author(s)
  Tomohiro Suzuki
- Organizer
  EUROPEAN ACCOUNTING ASSOCIATION 37TH ANNUAL CONGRESS
- Place of Presentation
  TALLINN, ESTONIA
- Year and Date
  2014-05-23
- Data Source
  KAKENHI-PROJECT-25780291
[Presentation] 包括利益が企業の投資行動に与える影響2014
- Author(s)
  鈴木智大
- Organizer
  日本ディスクロージャー研究学会第10回研究大会
- Place of Presentation
  名古屋市立大学（愛知県名古屋市）
- Year and Date
  2014-12-20
- Data Source
  KAKENHI-PROJECT-25380592
[Presentation] なぜ経営者が公表する業績予想の誤差は持続するのか2014
- Author(s)
  鈴木智大
- Organizer
  日本ディスクロージャー研究学会第8回研究大会
- Place of Presentation
  専修大学
- Data Source
  KAKENHI-PROJECT-25380592
[Presentation] 経営者による業績予想の修正行動と株式市場の反応2013
- Author(s)
  鈴木智大
- Organizer
  日本会計研究学会第72回大会
- Place of Presentation
  中部大学
- Data Source
  KAKENHI-PROJECT-25380592
[Presentation] Does Management Forecast Drive Growth of the Firm?2013
- Author(s)
  Tomohiro Suzuki
- Organizer
  25th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  BALI, INDONESIA
- Data Source
  KAKENHI-PROJECT-25380592
[Presentation] Does Management Forecast Drive Growth of the Firm?
- Author(s)
  鈴木智大
- Organizer
  25th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  BALI, INDONESIA
- Data Source
  KAKENHI-PROJECT-25780291
[Presentation] Do Management Forecasts drive firms growth?
- Author(s)
  Tomohiro Suzuki
- Organizer
  25th Asia Pacific Conference on International Accounting Issues
- Place of Presentation
  Grand Hyatt Bali(インドネシア）
- Data Source
  KAKENHI-PROJECT-24330139
[Presentation] 経営者による業績予想の修正行動と株式市場の反応
- Author(s)
  鈴木智大
- Organizer
  日本会計研究学会第72回大会
- Place of Presentation
  中部大学
- Data Source
  KAKENHI-PROJECT-25780291
[Presentation] なぜ経営者が公表する業績予想の誤差は持続するのか
- Author(s)
  鈴木智大
- Organizer
  日本ディスクロージャー研究学会第8回研究大会
- Place of Presentation
  専修大学
- Data Source
  KAKENHI-PROJECT-25780291
[Presentation] なぜ経営者が公表する業績予想の誤差は持続するのか
- Author(s)
  鈴木智大
- Organizer
  日本経営ディスクロージャー学会第8回研究大会
- Place of Presentation
  専修大学(東京都）
- Data Source
  KAKENHI-PROJECT-24330139

1. OTSUKA Shigeo (20213770)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
2. ITO Kunio (60134889)

# of Collaborated Projects: 3 results

# of Collaborated Products: 4 results
3. NAKANO Makoto (00275017)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
4. NAKAJYO Yusuke (40244503)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
5. KIM HyonOk (40547270)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
6. KAGAYA Tetsuyuki (80323913)

# of Collaborated Projects: 3 results

# of Collaborated Products: 4 results
7. NOMA Mikiharu (80347286)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
8. TSUMURAYA Shouichi (90432054)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
9. 田中優希 (00636178)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
10. OCHI Manabu (90613844)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
11. 河内山拓磨 (70733301)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
12. 伊藤健顕 (00709496)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
13. 米谷健司 (90432731)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
14. SUZUKI Taketsugu (00408692)

# of Collaborated Projects: 1 results

# of Collaborated Products: 6 results
15. UMEHARA Hidetsugu (40282420)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. URASAKI Naohiro (60203600)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. OTA Kouji (70366839)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. YAZAWA Kenichi (70406817)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. KAWASHIMA Kenji (80406652)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. 浅野敬志 (30329833)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. 高橋由香里 (10706758)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. 高須悠介 (40757374)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. 積惟美 (50824223)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

SUZUKI Tomohiro 鈴木 智大

Research Projects

Research Products

Co-Researchers

Economic Consequences of Comprehensive IncomePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The importance of non-financial information in the Japanese markets

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

empirical research on the linkage between accounting information based on the "Unified Standard" and the budget for local government

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Impact of management earnings forecast disclosure strategy on investor reactionPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Redesigning corporate disclosure system in Japan

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

study of the methodology to combine normative and empirical approach in accounting research by using "transaction costs" concept

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Disclosure Strategy of Management Earnings Forecast and Economic consequencesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A multifaceted research on the relation between accounting and reporting system and corporate short-termism

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] 退職給付にかかわる会計制度と法制度の経済的帰結2018

Author(s)

Journal Title

Data Source

[Journal Article] The End of Accounting：果たして「会計の再生」は可能か2018

Author(s)

Journal Title

Data Source

[Journal Article] 退職給付にかかわる会計制度と法制度の経済的帰結2018

Author(s)

Journal Title

Data Source

[Journal Article] IMPACT OF FAIR VALUE MEASUREMENT ON CORPORATE INVESTMENT: OTHER COMPREHENSIVE INCOME2017

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 日本におけるガバナンス改革の「実質的」影響をめぐる実証分析2017

Author(s)

Journal Title

Data Source

[Journal Article] IMPACT OF FAIR VALUE MEASUREMENT ON CORPORATE INVESTMENT: OTHER COMPREHENSIVE INCOME2017

Author(s)

Journal Title

DOI

NAID

ISSN

Language

SUZUKI Tomohiro 鈴木智大