Inoue Kento 井上謙仁

Researcher Number	60825511
Other IDs
Affiliation (Current)	2025: 近畿大学, 経営学部, 准教授
Affiliation (based on the past Project Information) *help	2023: 近畿大学, 経営学部, 准教授 2020 – 2022: 近畿大学, 経営学部, 講師
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator IFRS / 国際財務報告基準 / 国際財務報告基準（IFRS） / 無形資産 / 販売費及び一般管理費 / 組織資本 / ジェネリック戦略 / 戦略的行動 / 相対的業績評価 / 利益に対する報酬の感度 / のれんの非償却化 / 純利益の押し上げ効果 / 経営者報酬

国際財務報告基準（IFRS）の適用と戦略的行動の実証的関係Principal Investigator
- Principal Investigator
  
  井上謙仁
- Project Period (FY)
  2023 – 2027
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kindai University
Empirical Study on the Effect of the Adoption of International Financial Reporting Standards (IFRS) on Management Compensation ContractsPrincipal Investigator
- Principal Investigator
  
  Inoue Kento
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kindai University

All 2024 2023 2022 2021 2020

All Journal Article Presentation

[Journal Article] Is Fixed Salary 'Fixed'? Fixed Salaries in Managerial Compensation Depend on the Firm Performance in Japan2024
- Author(s)
  Jumpei Hamamura, Sho Hayakawa, Kento Inoue
- Journal Title
  
  SSRN Electronic Journal
  
  Volume: - Pages: 1-28
- DOI
  10.2139/ssrn.4702545
- Open Access
- Data Source
  KAKENHI-PROJECT-23K12590, KAKENHI-PROJECT-20K13659
[Journal Article] The Impact of a Company’s Strategic Actions on the Sustainable Competitive Advantage2023
- Author(s)
  小笠原亨、新井康平、井上謙仁
- Journal Title
  
  The Journal of Management Accounting, Japan
  
  Volume: 31 Issue: 1 Pages: 37-53
- DOI
  10.24747/jma.31.1_37
- ISSN
  0918-7863, 2434-0529
- Year and Date
  2023-03-28
- Language
  Japanese
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K01981, KAKENHI-PROJECT-20K13659, KAKENHI-PROJECT-19H01550
[Journal Article] The Nail that Stands is Hammered Down: Using Financial Reporting Comparability to Set Peer Groups on Benchmarking for Managerial Compensation in Japan2023
- Author(s)
  Hamamura Jumpei、Inoue Kento
- Journal Title
  
  SSRN Electronic Journal
  
  Volume: - Pages: 1-60
- DOI
  10.2139/ssrn.4398675
- Open Access
- Data Source
  KAKENHI-PROJECT-21K13409, KAKENHI-PROJECT-23K12590, KAKENHI-PROJECT-20K13659
[Journal Article] テキストベースのネットワーク産業と内生的製品差別化：Hoberg and Phillips (2016)の追試2023
- Author(s)
  吉田政之・井上謙仁・早川翔・大洲裕司
- Journal Title
  
  会計科学
  
  Volume: e2023 Pages: 1-6
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K13659
[Journal Article] テキストベースのネットワーク産業と内生的製品差別化：Hoberg and Phillips (2016)の追試2023
- Author(s)
  吉田政之, 井上謙仁, 早川翔, 大洲裕司
- Journal Title
  
  会計科学
  
  Volume: e2023 Pages: 1-6
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-23K12590
[Journal Article] Stock Price Index Contract in Managerial Compensation under Relative Performance Evaluation in Japan2023
- Author(s)
  Kento Inoue, Sho Hayakawa, Jumpei Hamamura
- Journal Title
  
  SSRN Electronic Journal
  
  Volume: - Pages: 1-10
- DOI
  10.2139/ssrn.4609882
- Open Access
- Data Source
  KAKENHI-PROJECT-23K12590, KAKENHI-PROJECT-20K13659
[Journal Article] IFRS適用での純利益の押し上げ効果が経営者報酬契約に与える影響2022
- Author(s)
  井上謙仁
- Journal Title
  
  商経学叢
  
  Volume: 69 Pages: 227-241
- Open Access
- Data Source
  KAKENHI-PROJECT-20K13659
[Journal Article] IFRS適用での会計利益と経営者報酬の関係：Ozkan, Singer, and You（2012）の追試2022
- Author(s)
  井上謙仁
- Journal Title
  
  会計科学
  
  Volume: e2022 Pages: 1-5
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K13659
[Journal Article] 日本企業の経営者報酬決定における相対的業績評価の利用に関する研究：明示的アプローチによる分析2022
- Author(s)
  早川翔、井上謙仁、濵村純平
- Journal Title
  
  Jxiv
  
  Volume: -
- Open Access
- Data Source
  KAKENHI-PROJECT-20K13659
[Journal Article] 組織資本は持続的な競争優位をもたらすのか？：Lev, Radhakrishnan, and Zhang（2009）の検討2022
- Author(s)
  井上謙仁
- Journal Title
  
  会計科学
  
  Volume: e2021 Pages: 1-5
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K13659
[Journal Article] 自社株買い公表後のリターンと流動性2021
- Author(s)
  河瀬宏則・井上謙仁
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 59 Pages: 45-57
- Data Source
  KAKENHI-PROJECT-20K13659
[Journal Article] 財務報告の比較可能性と相対的業績評価： Nam (2020) の追試2021
- Author(s)
  井上謙仁・尾関規正・濵村純平
- Journal Title
  
  会計科学
  
  Volume: e2021 Pages: 1-5
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K13659
[Journal Article] ジェネリック戦略は財務指標から測定できるか？：Banker, Mashruwala, and Tripathy (2014) の追試2020
- Author(s)
  小笠原亨・井上謙仁
- Journal Title
  
  会計科学
  
  Volume: e2020 Pages: 1-6
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] 製品市場競争と経営者報酬 -日本企業を用いた実証分析-2023
- Author(s)
  井上謙仁, 伊瀬堂人, 屋嘉比潔, 加藤大智
- Organizer
  日本経済会計学会第4回秋季大会
- Data Source
  KAKENHI-PROJECT-23K12590
[Presentation] 出る杭は打たれる：日本の経営者の給料はどうやって決まる？2023
- Author(s)
  濵村純平・井上謙仁
- Organizer
  日本科学振興協会年次大会2023「会いに行ける科学者フェス」
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] The Nail that Stands is Hammered Down: Using Financial Reporting Comparability to Set Peer Groups on Benchmarking for Managerial Compensation in Japan2023
- Author(s)
  Jumpei Hamamura, Kento Inoue
- Organizer
  The Tenth International Conference of the Journal of International Accounting Research (JIAR)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K12590
[Presentation] テキストベースの産業分類を用いた相対的業績評価の実証分析2023
- Author(s)
  井上謙仁, 吉田政之, 早川翔
- Organizer
  日本管理会計学会2023年度年次全国大会
- Data Source
  KAKENHI-PROJECT-23K12590
[Presentation] The Nail that Stands is Hammered Down: Using Financial Reporting Comparability to Set Peer Groups on Benchmarking for Managerial Compensation in Japan2023
- Author(s)
  Jumpei Hamamura and Kento Inoue
- Organizer
  The Tenth International Conference of the Journal of International Accounting Research (JIAR)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] テキストベースの産業分類を用いた相対的業績評価の実証分析2023
- Author(s)
  井上謙仁・吉田政之・早川翔
- Organizer
  日本管理会計学会2023年度年次全国大会
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] 製品市場競争と経営者報酬 -日本企業を用いた実証分析-2023
- Author(s)
  井上謙仁・伊瀬堂人・屋嘉比潔・加藤大智
- Organizer
  日本経済会計学会第4回秋季大会
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] 出る杭は打たれる：日本の経営者の給料はどうやって決まる？2023
- Author(s)
  濵村純平, 井上謙仁
- Organizer
  日本科学振興協会年次大会2023「会いに行ける科学者フェス」
- Data Source
  KAKENHI-PROJECT-23K12590
[Presentation] The Nail that Stands is Hammered Down: Using Financial Reporting Comparability to Set Peer Groups on Benchmarking for Managerial Compensation in Japan2023
- Author(s)
  Jumpei Hamamura and Kento Inoue
- Organizer
  American Accounting Association Annual Meeting 2023
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] The Nail that Stands is Hammered Down: Using Financial Reporting Comparability to Set Peer Groups on Benchmarking for Managerial Compensation in Japan2023
- Author(s)
  Jumpei Hamamura, Kento Inoue
- Organizer
  American Accounting Association Annual Meeting 2023
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K12590
[Presentation] 経営者報酬と株価指数の実証的関係2022
- Author(s)
  井上謙仁、早川翔、濵村純平
- Organizer
  日本管理会計学会2022年度年次全国大会
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] IFRS適用が相対的業績評価に与える影響2022
- Author(s)
  井上謙仁
- Organizer
  日本会計研究学会第81回全国大会
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] コストの下方硬直性に関する指標の価値関連性2021
- Author(s)
  井上謙仁・北田智久・濵村純平
- Organizer
  日本会計研究学会第80回全国大会
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] 標準的な会計報告のための簿記教育 -オンライン授業とIFRS-2021
- Author(s)
  井上謙仁
- Organizer
  日本簿記学会第37回関西部会
- Invited
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] コストの下方硬直性に対する資本市場の評価2020
- Author(s)
  井上謙仁・北田智久・濵村純平
- Organizer
  日本会計研究学会第79回全国大会
- Data Source
  KAKENHI-PROJECT-20K13659
[Presentation] The Effect of Voluntary IFRS Adoption on MD&A Information2020
- Author(s)
  Inoue, Kento and Yoshitaka Hirose
- Organizer
  American Accounting Association VIRTUAL ANNUAL MEETING 2020
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13659

1. 濱村純平

# of Collaborated Projects: 0 results

# of Collaborated Products: 1 results

Inoue Kento 井上 謙仁

Research Projects

Research Products

Co-Researchers

国際財務報告基準（IFRS）の適用と戦略的行動の実証的関係Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Empirical Study on the Effect of the Adoption of International Financial Reporting Standards (IFRS) on Management Compensation ContractsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

[Journal Article] Is Fixed Salary 'Fixed'? Fixed Salaries in Managerial Compensation Depend on the Firm Performance in Japan2024

Author(s)

Journal Title

DOI

Data Source

[Journal Article] The Impact of a Company’s Strategic Actions on the Sustainable Competitive Advantage2023

Author(s)

Journal Title

DOI

ISSN

Year and Date

Language

Data Source

[Journal Article] The Nail that Stands is Hammered Down: Using Financial Reporting Comparability to Set Peer Groups on Benchmarking for Managerial Compensation in Japan2023

Author(s)

Journal Title

DOI

Data Source

[Journal Article] テキストベースのネットワーク産業と内生的製品差別化：Hoberg and Phillips (2016)の追試2023

Author(s)

Journal Title

Data Source

[Journal Article] テキストベースのネットワーク産業と内生的製品差別化：Hoberg and Phillips (2016)の追試2023

Author(s)

Journal Title

Data Source

[Journal Article] Stock Price Index Contract in Managerial Compensation under Relative Performance Evaluation in Japan2023

Author(s)

Journal Title

DOI

Data Source

[Journal Article] IFRS適用での純利益の押し上げ効果が経営者報酬契約に与える影響2022

Author(s)

Journal Title

Data Source

[Journal Article] IFRS適用での会計利益と経営者報酬の関係：Ozkan, Singer, and You（2012）の追試2022

Author(s)

Journal Title

Data Source

[Journal Article] 日本企業の経営者報酬決定における相対的業績評価の利用に関する研究：明示的アプローチによる分析2022

Author(s)

Journal Title

Data Source

[Journal Article] 組織資本は持続的な競争優位をもたらすのか？：Lev, Radhakrishnan, and Zhang（2009）の検討2022

Author(s)

Journal Title

Data Source

[Journal Article] 自社株買い公表後のリターンと流動性2021

Author(s)

Journal Title

Data Source

[Journal Article] 財務報告の比較可能性と相対的業績評価： Nam (2020) の追試2021

Author(s)

Journal Title

Data Source

[Journal Article] ジェネリック戦略は財務指標から測定できるか？：Banker, Mashruwala, and Tripathy (2014) の追試2020

Author(s)

Journal Title

Data Source

[Presentation] 製品市場競争と経営者報酬 -日本企業を用いた実証分析-2023

Author(s)

Organizer

Data Source

[Presentation] 出る杭は打たれる：日本の経営者の給料はどうやって決まる？2023

Inoue Kento 井上謙仁