Yamashita Tomoaki 山下知晃

Researcher Number	50754553
Other IDs
Affiliation (Current)	2025: 福井県立大学, 経済学部, 准教授
Affiliation (based on the past Project Information) *help	2019 – 2025: 福井県立大学, 経済学部, 准教授 2015 – 2018: 福井県立大学, 経済学部, 助教
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator 経営者交代 / 財務会計の契約支援機能 / CFO非対称性 / カーテイルメント / コストの下方硬直性 / 固定効果 / Basuモデル / CFOの非対称性 / Collins et al. (2014) / 会計上の保守主義 … More / Basu (1997) / 条件付保守主義 / コーポレート・ガバナンス / 会計利益 / エージェンシー理論 / 業績悪化 / 会計上の損失 / 実証会計学 / 財務会計 / 固定資産の減損に係る会計基準 / 利益マネジメント / 連続した減損損失の計上 / 固定資産の減損会計 … More Except Principal Investigator 証券市場環境の国際比較 / 認知バイアス（刷り込み） / 会計観の形成過程 / 証券市場関係者の認知 / 買い入れのれん / フィールド・リサーチ / 理論と実証の融合 / 市場関係者の認知 / 償却と非償却 / のれんの会計処理 Less

条件付保守主義によって生じるコストの実証的研究Principal Investigator
- Principal Investigator
  
  山下知晃
- Project Period (FY)
  2025 – 2027
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Fukui Prefectural University
Theoretical and empirical research on how accounting views on purchased goodwill are formulated for related parties
- Principal Investigator
  
  米山正樹
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  The University of Tokyo
Measuring Conditional Conservatism: Its Challenges and RemediesPrincipal Investigator
- Principal Investigator
  
  Yamashita Tomoaki
- Project Period (FY)
  2020 – 2022
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Fukui Prefectural University
An empirical association between accounting losses and top management turnover: An approach from determinants of poor performancePrincipal Investigator
- Principal Investigator
  
  Tomoaki Yamashita
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Fukui Prefectural University
An empirical study on the effects of fixed asset write downs on corporate management in JapanPrincipal Investigator
- Principal Investigator
  
  Yamashita Tomoaki
- Project Period (FY)
  2015 – 2016
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Research Field
  
  Accounting
- Research Institution
  Fukui Prefectural University

All 2024 2023 2022 2021 2020 2017 2016

All Journal Article Presentation

[Journal Article] 会計上の損失計上と経営者交代との関連性：予備的分析2020
- Author(s)
  山下知晃
- Journal Title
  
  経済経営研究
  
  Volume: 42 Pages: 41-61
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17K13824
[Journal Article] 減損損失の認識とその適時性2017
- Author(s)
  山下知晃
- Journal Title
  
  企業会計
  
  Volume: 69 Pages: 490-496
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15H06537
[Journal Article] 固定資産の減損会計が財務会計の契約支援機能において果たす役割ー株式会社トクヤマの事例分析―2016
- Author(s)
  山下知晃
- Journal Title
  
  福井県立大学経済経営研究
  
  Volume: 35 Pages: 31-49
- NAID
  40020978062
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15H06537
[Journal Article] 連続した減損損失計上に関する実証分析-連続した固定資産の減損損失の計上と利益平準化との関係-2016
- Author(s)
  山下知晃
- Journal Title
  
  経済経営研究
  
  Volume: 34 Pages: 29-46
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-15H06537
[Journal Article] 連続した減損損失計上に関する実証分析ー連続した減損損失と利益平準化の関係についてー2016
- Author(s)
  山下知晃
- Journal Title
  
  福井県立大学経済経営研究
  
  Volume: 34 Pages: 29-46
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15H06537
[Presentation] “Measure” Wars? An Empirical Examination of Cash flow Predictability of Accounting Earnings and Cash flows in Japan2024
- Author(s)
  山下知晃
- Organizer
  International Exchange Program between National Taiwan University and Kyoto University 2024 Business Analysis and Accounting Workshop
- Data Source
  KAKENHI-PROJECT-23K22167
[Presentation] 日本の条件付保守主義－定型化された事実の再検証2024
- Author(s)
  山下知晃
- Organizer
  第4回『企業会計』カンファレンス
- Data Source
  KAKENHI-PROJECT-23K22167
[Presentation] 条件付保守主義の計測方法に関する研究2023
- Author(s)
  山下知晃
- Organizer
  証券経済学会関西・中部合同部会
- Data Source
  KAKENHI-PROJECT-20K13641
[Presentation] Analysis of Questionnaire Survey on Accounting for Goodwill : Focusing on the relationship between accounting education in Universities and the accounting treatment of goodwill2023
- Author(s)
  宮宇地俊岳徳賀芳弘米山正樹浅見裕子山下知晃
- Organizer
  CARF会計ワークショップ(Research Workshop on Accounting for Goodwill)
- Data Source
  KAKENHI-PROJECT-23K22167
[Presentation] Under-, Over-, or Correct Reaction to Goodwill Impairment Announcements? Evidence from Japan2023
- Author(s)
  山下知晃
- Organizer
  CARF会計ワークショップ(Research Workshop on Accounting for Goodwill)
- Data Source
  KAKENHI-PROJECT-23K22167
[Presentation] 日本の条件付保守主義－定型化された事実の再検証2023
- Author(s)
  山下知晃
- Organizer
  日本経済会計学会第4回秋季大会
- Data Source
  KAKENHI-PROJECT-23K22167
[Presentation] のれんの会計処理に関する包括的考察2022
- Author(s)
  浅見裕子、宮宇地俊岳、米山正樹、山下知晃
- Organizer
  日本会計研究学会第82回全国大会
- Data Source
  KAKENHI-PROJECT-20K13641
[Presentation] 利益=リターンの非対称性の決定要因と条件付保守主義の新しい尺度について2021
- Author(s)
  山下知晃
- Organizer
  日本会計研究学会第80回大会
- Data Source
  KAKENHI-PROJECT-20K13641
[Presentation] 条件付保守主義の尺度に関する3つのバイアス2020
- Author(s)
  山下知晃
- Organizer
  日本会計研究学会第79回大会
- Data Source
  KAKENHI-PROJECT-20K13641

1. 米山正樹 (00276049)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
2. 徳賀芳弘 (70163970)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
3. 浅見裕子 (70327310)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. 宮宇地俊岳 (90609158)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. KATSUO Yuuko

# of Collaborated Projects: 0 results

# of Collaborated Products: 1 results
6. MIYAUCHI Toshitake

# of Collaborated Projects: 0 results

# of Collaborated Products: 1 results

Yamashita Tomoaki 山下 知晃

Research Projects

Research Products

Co-Researchers

条件付保守主義によって生じるコストの実証的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Theoretical and empirical research on how accounting views on purchased goodwill are formulated for related parties

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Measuring Conditional Conservatism: Its Challenges and RemediesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

An empirical association between accounting losses and top management turnover: An approach from determinants of poor performancePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An empirical study on the effects of fixed asset write downs on corporate management in JapanPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] 会計上の損失計上と経営者交代との関連性：予備的分析2020

Author(s)

Journal Title

Data Source

[Journal Article] 減損損失の認識とその適時性2017

Author(s)

Journal Title

Data Source

[Journal Article] 固定資産の減損会計が財務会計の契約支援機能において果たす役割ー株式会社トクヤマの事例分析―2016

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 連続した減損損失計上に関する実証分析-連続した固定資産の減損損失の計上と利益平準化との関係-2016

Author(s)

Journal Title

Data Source

[Journal Article] 連続した減損損失計上に関する実証分析ー連続した減損損失と利益平準化の関係についてー2016

Author(s)

Journal Title

Data Source

[Presentation] “Measure” Wars? An Empirical Examination of Cash flow Predictability of Accounting Earnings and Cash flows in Japan2024

Author(s)

Organizer

Data Source

[Presentation] 日本の条件付保守主義－定型化された事実の再検証2024

Author(s)

Organizer

Data Source

[Presentation] 条件付保守主義の計測方法に関する研究2023

Author(s)

Organizer

Data Source

[Presentation] Analysis of Questionnaire Survey on Accounting for Goodwill : Focusing on the relationship between accounting education in Universities and the accounting treatment of goodwill2023

Author(s)

Organizer

Data Source

[Presentation] Under-, Over-, or Correct Reaction to Goodwill Impairment Announcements? Evidence from Japan2023

Author(s)

Organizer

Data Source

[Presentation] 日本の条件付保守主義－定型化された事実の再検証2023

Author(s)

Organizer

Data Source

[Presentation] のれんの会計処理に関する包括的考察2022

Yamashita Tomoaki 山下知晃