Koga Chitoshi 古賀智敏

… Alternative Names

KOGA CHITOSHI 古賀智敏

KOGA Chitoshi 古賀智敏

Less

Researcher Number	70153509
Other IDs
External Links
Affiliation (Current)	2025: 金城大学, 総合経済学部, 教授
Affiliation (based on the past Project Information) *help	2022 – 2023: 神戸大学, 経営学研究科, 名誉教授 2018 – 2021: 東海学園大学, 経営学部, 教授 2015 – 2016: 東海学園大学, 経営学部, 教授 2010 – 2014: 同志社大学, 商学部, 教授 2007 – 2009: Kobe University, Graduate School of Business, Professor … More 2002 – 2006: 神戸大学, 大学院・経営学研究科, 教授 2005: 神戸大学, 経営学研究科, 教授 2001 – 2002: 神戸大学, 経営学研究科, 教授 2000: 神戸大学, 大学院・経営学研究科, 教授 1999: Kobe University, Graduate School of Business Administration, Professor, 経営学・研究科, 教授 1999: 神戸大学, 経営学研究科, 教授 1997 – 1998: 神戸大学, 経営学部, 教授 1994 – 1995: 神戸大学, 経営学部, 教授 1992 – 1993: 龍谷大学, 経営学部, 教授 Less
Review Section/Research Field	Principal Investigator Accounting / Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting / Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator イノベーション / 人的資本 / 非財務情報 / デリバティブ会計 / 知的資産 / グローバリゼーション / 財務会計 / 国際会計基準 / 経済的実質主義 / 認知・判断 … More / 投資決定の有用性 / 人的資本情報 / 行動科学的研究 / 情報の有用性 / 人的資源の戦略的開示 / 専門投資者 / 人的資本情報開示 / 人的資源の認識・評価 / 評価モデル / 利益獲得能力 / 地域活性化 / 利益獲得能力指数 / 非財務項目 / 無形財 / 事業性評価の計量的モデル / 特許権の評価 / 金融機関の融資決定 / 企業成長力評価モデル / 地方金融機関 / 評価モデルの有効性 / 企業利益稼得能力 / 非財務指標 / ローカルベンチマーク / 古賀・榊原・高橋(KST)モデル / 事業性評価 / 融資モデル / Taxation for IP / auditing for IP / accounting for IP / value creation / Intellectual Property (IP) / 特許権評価モデル / リアルオプション法 / レポーティング / 戦略的マネジメント / 知的資産会計 / 国際的共同体制 / ベンチャー・キャピタリスト / 証券アナリスト / 知的資産レポーティング / ヨーロッパ会計学会 / 知的財産の課税 / 知的財産の監査 / 知的財産の会計 / 企業価値創造 / 知的財産 / Risk Management / Taxation for Derivatives / Accounting Standards for Derivatives / Derivatives / 公正価値 / リスク管理 / デリバティブ課税 / デリバティブ会計基準 / デリバティブ / Harmonization / Globalization / International Accounting / 漸進的アプローチ / 調和化 / 会計基準 / Evolutionary approach / Economic substance / Derivative / Disclosure of risk / Hedge accounting / Current market value / On-Balance-sheet accounting / New financial instrument / 認識・測定・開示 / 金融資産 / 複合金融資産 / 実質優先主義 / オフバランス / 漸進的判存変革 / オフバランス会計 / オンバランス / 漸進的制度変革 / リスク開示 / ヘッジ会計 / 時価評価 / オンバランス会計 / 新金融取引 / 長期的・持続的成長 / KPI / インタンジブルズ / 管理会計 / R&D / IT / ガバナンス / 企業価値 / パフォーマンス / 価値関連性 / ナレッジ・マネジメント / 投資意思決定 / 知のイノベーション / 企業の価値創造 / 企業の持続的発展可能性 / 統合化 / 持続的発展可能性 / 統合レポーティング / 保証 / ベスト・プラクティス / 情報開示理論 / 財務情報 / 統合報告 / 会計学 / 証券市場機能の強化 / 経済的帰結 / 会計情報の質的特性 / 株式所有構造 / 保守主義 … More Except Principal Investigator 知的資本 / 知的資産 / ESG情報 / 非財務情報 / 統合報告 / 企業価値評価 / 企業変革 / 投資家意思決定 / 統合報告の機能 / テキスト分析 / 変革機能 / 情報機能 / 正統性理論 / シグナリング理論 / ステークホルダー / レピュテーション戦略 / 長期的有用性 / 短期的有用性 / 健康関連情報 / 統合的思考 / 財務情報と非財務情報の相互補完 / Covid-19 / 投資意思決定有用性 / 報告・開示 / Intellectual capial / 人的資本情報 / 税務情報 / J. of Intellectual Cap. / 開示・報告 / 認識・測定 / 知的資産（知的資本） / Interview Survey / Securities Analyst / Finance Scheme / Real Option / Financial Commodity Code / Intangible Information / Growth opportunity / Research and Development / 研究開発 / 資金調達 / 金融機関 / 実証分析 / ベイズ推定 / ポアソン回帰モデル / 自主ガイドライン / 資産運用 / アンケート調査 / 証券アナリスト / 資金調達スキーム / リアル・オプション / 金融商品取引法 / 知的資産情報 / 成長機会 / 研究開発投資 / Emphasis Matters / Audit Rish Based Approach / International Standards on Auditing / Statements of Audit Standards / Financial Statements Audit / Reporting Standards of Auditing / Auditing Standards of Field Work / General Standards of Auditing / 適正性 / 十分な証拠 / 通常実施すべき監査手続 / 統制環境 / 経営者による確認書の入手 / 分析的手続 / 内部統制 / 監査リスク / 会社不祥事件 / 虚偽記載 / 監査基準・準則 / 特記事項 / リスク・アプローチ / 国際監査基準 / アメリカ監査基準書 / 財務諸表監査 / 監査報告準則 / 監査実施準則 / 監査基準 / CSR報告書 / 統合財務報告制度 / 企業報告 / 会計学 / 戦略報告書 / ESG / CSR / SASB / IIRC / 概念フレームワーク / 財務報告 / 新興国投資 / コスト効率性 / グローバル投資 / 国際財務報告基準 / システム設計 / 金融規制 / リスク情報 / 財務・非財務情報 / 長期パフォーマンス / 公募増資 / 自社株買い / 資本政策 / イベント・スタディ / ストック・オプション / 新株予約権 / M&A / 合併・買収 / 自社株 / ディスクロージャー / 財務会計 Less

Behavioral Research of Human Capital Information Usefulness: Perceptions and Judgements in some Japanese financial firmsPrincipal Investigator
- Principal Investigator
  
  古賀智敏
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
Theoretical and empirical research on the function of integrated reporting
- Principal Investigator
  
  FU XIN
- Project Period (FY)
  2018 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto University of Advanced Science
Research on the disclosure of intangible information to help the improvement of the evaluation criteria of businesses loans by financial institutionsPrincipal Investigator
- Principal Investigator
  
  KOGA CHITOSHI
- Project Period (FY)
  2018 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tokai Gakuen University
IIRC International Integrated Reporting Framework and Integrted Reports
- Principal Investigator
  
  FURUSHO Osamu
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Nihon University
Exploratory Research on Corporate Innovation and the Measurement and Disclosure of Human CapitalPrincipal Investigator
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2014 – 2015
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Tokai Gakuen University
  Doshisha University
Study on Corporate Sustainability and the Integration of Financial and Non-financial InformationPrincipal Investigator
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Tokai Gakuen University
  Doshisha University
Exploratory Research on Knowledge Innovation and the Theoretical and Institutional Revolution in AccountingPrincipal Investigator
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2012 – 2013
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure
- Principal Investigator
  
  YOSANO TADANORI
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
The conceptual and archival research in regards to "the substance over form" of accounting information.Principal Investigator
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
  Kobe University
Comprehensive Research on the Firm' Financial and Disclosure Policies regarding Mergers and Acquisitions, Employee Stock Option, and Share Buyback Plan.
- Principal Investigator
  
  TADANORI Yosano
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
Theoretical and Empirical Research on Valuation of Intellectual Property
- Principal Investigator
  
  SAKAKIBARA Shigeki
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kwansei Gakuin University
  Kobe University
The Comprehensive Study on Accounting, Auditing and Taxation for the Intellectual PropertyPrincipal Investigator
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2003 – 2005
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
Accounting, Taxation and Auditing for Derivatives in the Main CountriesPrincipal Investigator
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  2000 – 2002
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
International Accounting Standards and Globalization of Accounting StandardsPrincipal Investigator
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  1997 – 1999
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
Fundamental Research on accounting for new-fenancial instruments : Its recognition, measurement, and disclosurePrincipal Investigator
- Principal Investigator
  
  KOGA Chitoshi
- Project Period (FY)
  1993 – 1995
- Research Category
  
  Grant-in-Aid for General Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
  Ryukoku University
Problems of Auditing Standards and its Future Reform
- Principal Investigator
  
  TAKADA Masaatsu
- Project Period (FY)
  1992 – 1993
- Research Category
  
  Grant-in-Aid for Co-operative Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University

[Book] 企業成長のデザイン経営2020
- Author(s)
  古賀　智敏
- Total Pages
  177
- Publisher
  同文館
- Data Source
  KAKENHI-PROJECT-18K01950
[Book] 企業成長のデザイン経営 -知的資産の創造的利用、イノベーションと事業性評価-2020
- Author(s)
  古賀智敏
- Total Pages
  192
- Publisher
  同文舘出版
- ISBN
  9784495390341
- Data Source
  KAKENHI-PROJECT-18K01950
[Book] 『会計研究の系譜と発展』2019
- Author(s)
  古賀智敏編著
- Total Pages
  436
- Publisher
  千倉書房
- ISBN
  9784805111697
- Data Source
  KAKENHI-PROJECT-18K01925
[Book] 『会計研究の系譜と発展』2019
- Author(s)
  古賀智敏編著
- Total Pages
  478
- Publisher
  千倉書房
- ISBN
  9784805111697
- Data Source
  KAKENHI-PROJECT-18K01950
[Book] Intellectual Capital in Organizations: Non-Financial Reports and Accounts2015
- Author(s)
  Pablos, P., L. Edvinsson, G. Schiuma, A. Lerro, T. Housel, W. Bear, J. Mun, P. Stahle, S. Stahle, A. Haji, N. Ghazali, M. Will, S. Cabrilo, S. Perez, K. Leitner, G. Secundo, Z. Martinaitis, R. Lee, J. Yip, T. Yosano, U. Johanson, C. Koga, M. Calvalcanti, A. Neto, H. Almeida, J. Braga, J. Yao and E. Bjurstrom
- Total Pages
  334
- Publisher
  Routledge
- Data Source
  KAKENHI-PROJECT-24330143
[Book] 統合報告革命2015
- Author(s)
  古賀智敏・池田公司・沖野光二・島永和幸・付馨・島田佳憲
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-24330143
[Book] 統合報告革命2015
- Author(s)
  古賀智敏・池田公司・島永和幸・沖野光二・付馨・島田佳憲
- Total Pages
  385
- Publisher
  税務経理協会
- Data Source
  KAKENHI-PROJECT-24330143
[Book] Intellectual Capital in Organizations: Non-Financial Reports and Accounts2014
- Author(s)
  Ulf Johanson and Chitoshi Koga
- Publisher
  Routledge
- Data Source
  KAKENHI-PROJECT-24653108
[Book] Intellectual Capital in Organizations : Non-Financial Reporting and Accounts2014
- Author(s)
  Ulf Johanson and Chitohsi Koga
- Publisher
  Routledge
- Data Source
  KAKENHI-PROJECT-24653108
[Book] 国際会計基準と日本の会計実務2011
- Author(s)
  古賀智敏
- Total Pages
  361
- Publisher
  同文館
- Data Source
  KAKENHI-PROJECT-21330110
[Book] FRS時代の最適開示制度2011
- Author(s)
  古賀智敏
- Total Pages
  361
- Publisher
  千倉書房
- Data Source
  KAKENHI-PROJECT-21330110
[Book] グローバル財務会計2011
- Author(s)
  古賀智敏
- Total Pages
  297
- Publisher
  森山書店
- Data Source
  KAKENHI-PROJECT-21330110
[Book] Japan GAAP Guide 2nd Edition2011
- Author(s)
  Chitoshi Koga, Jun Yao
- Total Pages
  439
- Publisher
  CCH Japan Limited
- Data Source
  KAKENHI-PROJECT-21330110
[Book] IFRS時代の最適開示制度2011
- Author(s)
  古賀智敏
- Total Pages
  361
- Publisher
  千倉書房
- Data Source
  KAKENHI-PROJECT-21330110
[Book] Japan GAAP Guide 2nd Edition2011
- Author(s)
  Chitoshi Koga, and Jun Yao
- Total Pages
  439
- Data Source
  KAKENHI-PROJECT-21330110
[Book] 体系現代会計学第5巻:企業会計と法制度2011
- Author(s)
  安藤英義・古賀智敏・田中建二
- Total Pages
  567
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-21330110
[Book] 財務会計のイノベーション2009
- Author(s)
  古賀智敏編著, 胡丹第15章担当
- Total Pages
  15
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-20330095
[Book] 会計基準のグローバリゼーション2009
- Author(s)
  古賀智敏監修, 胡丹第10章と第13章担当
- Total Pages
  54
- Publisher
  同文舘
- Data Source
  KAKENHI-PROJECT-20330095
[Book] CHITEKISHISAN FINANCE NO TANKYUU2007
- Author(s)
  Chitoshi Koga
- Total Pages
  352
- Publisher
  Chuo Keizai Sha
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17330103
[Book] 知的資産ファイナンスの探求-知的資産情報と投資・融資意思決定のメカニズム2007
- Author(s)
  古賀智敏
- Total Pages
  352
- Publisher
  中央経済社
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330103
[Book] 知的資産ファイナンスの探求-知的資産情報と投資・融資意思決定のメカニズム2007
- Author(s)
  古賀智敏
- Total Pages
  352
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-17330103
[Book] Accounting for Intellectual Capital.2006
- Author(s)
  Chitoshi, Koga
- Publisher
  TOYO KEIZAI INC.
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15203020
[Book] 知的資産の会計2005
- Author(s)
  古賀智敏
- Total Pages
  356
- Publisher
  東洋経済新報社
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15203020
[Book] 知的資産会計2005
- Author(s)
  古賀智敏
- Publisher
  東洋経済新報社(6月刊予定)(未定)
- Data Source
  KAKENHI-PROJECT-15203020
[Journal Article] 「知的資産経営研究とともにー２０年のあゆみ―」2021
- Author(s)
  古賀智敏
- Journal Title
  
  日本知的資産経営学会誌第７号
  
  Volume: 7 Pages: 3-14
- Data Source
  KAKENHI-PROJECT-18K01950
[Journal Article] 知的資産経営支援の視点からみた事業性評価―事業性評価ファイナンスの活性化に向けて2018
- Author(s)
  古賀智敏
- Journal Title
  
  月刊信用金庫
  
  Volume: 72巻9号 Pages: 3-7
- Data Source
  KAKENHI-PROJECT-18K01950
[Journal Article] インタンジブルズの戦略的利用と管理会計における行動科学的研究2015
- Author(s)
  古賀智敏、姚俊
- Journal Title
  
  中央大学経理研究所
  
  Volume: 3 Pages: 58-69
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 統合報告研究の課題・方法の評価と今後の研究アジェンダ2015
- Author(s)
  古賀智敏
- Journal Title
  
  會計
  
  Volume: 188 Pages: 1-15
- NAID
  40020623354
- Data Source
  KAKENHI-PROJECT-24330143
[Journal Article] インタンジブルズ情報の戦略的利用と管理会計における行動科学的研究2015
- Author(s)
  古賀智敏・姚俊
- Journal Title
  
  経理研究
  
  Volume: 58 Pages: 58-69
- Data Source
  KAKENHI-PROJECT-26590083
[Journal Article] 知的資産経営の認識基点ー知的資産経営の更なる発展に向けてー2014
- Author(s)
  古賀智敏
- Journal Title
  
  日本知的資産経営学会誌
  
  Volume: 1号 Pages: 19-29
- Data Source
  KAKENHI-PROJECT-24653108
[Journal Article] 財務報告の認識基点とビジネスモデル・アプローチ2014
- Author(s)
  古賀智敏
- Journal Title
  
  會計
  
  Volume: 185 Issue: 6 Pages: 721-735
- NAID
  40020066383
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 新たな時代認識と会計研究の多様化・学際化2014
- Author(s)
  古賀智敏
- Journal Title
  
  経理研究
  
  Volume: 57号 Pages: 35-44
- Data Source
  KAKENHI-PROJECT-24330143
[Journal Article] 財務会計の概念フレームワークと２つの会計目的観2014
- Author(s)
  古賀智敏
- Journal Title
  
  同志社商学
  
  Volume: 65巻6号 Pages: 77-92
- Data Source
  KAKENHI-PROJECT-24330143
[Journal Article] 新たな時代認識と会計研究の多様化・学際化2014
- Author(s)
  古賀智敏
- Journal Title
  
  中央大学経理研究所
  
  Volume: 3月号 Pages: 35-44
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 知的資産経営の認識起点-知的資産経営の更なる発展に向けて-2014
- Author(s)
  古賀智敏
- Journal Title
  
  知的資産経営学会誌
  
  Volume: 1号 Pages: 19-29
- Data Source
  KAKENHI-PROJECT-24653108
[Journal Article] 財務会計の概念フレームワークと2つの会計目的観2014
- Author(s)
  古賀智敏
- Journal Title
  
  同志社商学
  
  Volume: 65 Issue: 6 Pages: 77-92
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] IC in Japan : governmental guidelines, financial market perceptions and company practice2014
- Author(s)
  Chitoshi Koga(coauthored with Johanson, U.)
- Journal Title
  
  Intellectual Capital in Organizations-Nonfinancial Reports and Account, Routledge
  
  Volume: 12 Pages: 203-230
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] リスク情報開示の分析フレームワーク2013
- Author(s)
  古賀智敏
- Journal Title
  
  税経通信
  
  Volume: 68巻15号 Pages: 17-25
- NAID
  40019855568
- Data Source
  KAKENHI-PROJECT-24330143
[Journal Article] 企業のレピュテーション戦略と統合報告2013
- Author(s)
  古賀智敏
- Journal Title
  
  あらた基礎研究所
  
  Volume: 12月号 Pages: 81-98
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 企業レピュテーション戦略と統合報告2013
- Author(s)
  古賀智敏
- Journal Title
  
  あらた基礎研究論集・次世代会計監査研究会報告書
  
  Volume: 5号 Pages: 81-98
- Data Source
  KAKENHI-PROJECT-24330143
[Journal Article] リスク情報開示の分析フレームワーク2013
- Author(s)
  古賀智敏
- Journal Title
  
  税経通信
  
  Volume: 12月号 Pages: 17-25
- NAID
  40019855568
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 視点:グローバル化時代の会計プロフェッションへの期待ー4つのコラボレーション2012
- Author(s)
  古賀智敏
- Journal Title
  
  会計・監査ジャーナル
  
  Volume: 24巻3号 Pages: 2-3
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 財務指標と非財務指標の統合レポーティングードイツの利益獲得能力指数(ECI) TMモデルの適用可能性2012
- Author(s)
  古賀智敏
- Journal Title
  
  税経通信
  
  Volume: 67巻5号 Pages: 24-31
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 統合レポーティング時代における会計研究の認識基点2012
- Author(s)
  古賀智敏
- Journal Title
  
  企業会計
  
  Volume: 64 Pages: 17-23
- Data Source
  KAKENHI-PROJECT-24330143
[Journal Article] 財務指標と非財務指標の統合レポーティング-ドイツの利益獲得能力指数(ECI)モデルの適用可能性2012
- Author(s)
  古賀智敏
- Journal Title
  
  税経通信
  
  Volume: 67 Pages: 24-31
- NAID
  40019176310
- Data Source
  KAKENHI-PROJECT-24330143
[Journal Article] 非財務情報開示の理論的枠組み-シグナリング理論と正統性理論の相互関係とその適用2012
- Author(s)
  古賀智敏
- Journal Title
  
  會計
  
  Volume: 182 Pages: 1-14
- Data Source
  KAKENHI-PROJECT-24330143
[Journal Article] 財務指標と非財務指標の統合レポーティングードイツの利益獲得能力指数モデルの適用可能性2012
- Author(s)
  古賀智敏
- Journal Title
  
  税経通信
  
  Volume: 4月号 Pages: 24-31
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 視点:グローバル化時代の会計プロフェッションへの期待-4つのコラボレーション2012
- Author(s)
  古賀智敏
- Journal Title
  
  会計・監査ジャーナル
  
  Volume: 24巻3号 Pages: 2-3
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 非財務情報開示の理論的枠組みーシグナリング理論と正統性理論の相互関係とその適用2012
- Author(s)
  古賀智敏
- Journal Title
  
  會計
  
  Volume: 182 Pages: 1-14
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 統合レポーティング時代における会計研究の認識基点2012
- Author(s)
  古賀智敏
- Journal Title
  
  企業会計
  
  Volume: 第64巻第10号 Pages: 17-23
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 財務指標と非財務指標の統合レポーティングードイツの利益獲得能力指数(ECI)TMモデルの適用可能性2012
- Author(s)
  古賀智敏
- Journal Title
  
  税経通信
  
  Volume: 67巻5号 Pages: 24-31
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 世界同時金融危機と国際会計2011
- Author(s)
  古賀智敏
- Journal Title
  
  あらた基礎研論集・「次世代会計監査研究会」研究報告書
  
  Volume: 第3号 Pages: 32-40
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 「原則主義」対「細則主義」と監査人の判断形成2011
- Author(s)
  古賀智敏・五十嵐則夫・與三野禎倫・嶋津邦洋
- Journal Title
  
  あらた基礎研論集・「次世代会計監査研究会」研究報告書
  
  Volume: 第3号 Pages: 41-62
- NAID
  110007564501
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 企業の持続的発展と非財務情報のあり方ー知的資産情報を中心としてー2011
- Author(s)
  古賀智敏・姚俊・島田佳憲
- Journal Title
  
  産業経理
  
  Volume: 第71巻1号 Pages: 13-26
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 証券アナリストによる非財務情報の活用2011
- Author(s)
  婉俊・五十嵐則夫・古賀智敏
- Journal Title
  
  あらた基礎研論集・「次世代会計監査研究会」研究報告書
  
  Volume: 第3号 Pages: 76-95
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 中小企業の非財務情報の有用性2011
- Author(s)
  古賀智敏・島田佳憲
- Journal Title
  
  あらた基礎研論集・「次世代会計監査研究会」研究報告書
  
  Volume: 第3号 Pages: 96-112
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 企業情報開示の新たな展開-財務情報と非財務情報の統合化の可能性と課題2011
- Author(s)
  古賀智敏
- Journal Title
  
  税経通信
  
  Volume: 66巻14号 Pages: 17-24
- NAID
  40019054953
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 企業の持続的発展と非財務情報の開示のあり方-知的資産情報を中心として2011
- Author(s)
  古賀智敏・姚俊・島田佳憲
- Journal Title
  
  産業経理
  
  Volume: 71巻1号 Pages: 13-26
- NAID
  40018836296
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 企業情報開示の新たな展開ー財務情報と非財務情報の統合化の可能性と課題2011
- Author(s)
  古賀智敏
- Journal Title
  
  税経通信
  
  Volume: 66巻14号 Pages: 17-24
- NAID
  40019054953
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 序　総括的展望2011
- Author(s)
  古賀智敏
- Journal Title
  
  IFRS時代の最適開示制度
  
  Volume: - Pages: 1-6
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 第6章　投資者保護法制の展開と会計理論の変容2011
- Author(s)
  古賀智敏
- Journal Title
  
  体系現代会計学：企業会計と法制度
  
  Volume: 第5巻 Pages: 149-166
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 第1章　日本型開示システムの持続的発展可能性と理論的フレームワーク2011
- Author(s)
  古賀智敏
- Journal Title
  
  IFRS時代の最適開示制度
  
  Volume: - Pages: 9-30
- Data Source
  KAKENHI-PROJECT-23243060
[Journal Article] 企業の持続的発展と非財務情報の開示のあり方ー知的資産情報を中心として2011
- Author(s)
  古賀智敏・姚俊・島田佳憲
- Journal Title
  
  産業経理
  
  Volume: 71巻1号 Pages: 13-26
- NAID
  40018836296
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 「原則主義」対「細則主義」と監査人の判断形成2010
- Author(s)
  古賀智敏・與三野禎倫・嶋津邦洋
- Journal Title
  
  国民経済雑誌
  
  Volume: 201巻4号 Pages: 1-17
- NAID
  110007564501
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 「原則主義」対「細則主義」と監査人の判断形成2010
- Author(s)
  古賀智敏・與三野禎倫・嶋津邦洋
- Journal Title
  
  国民経済雑誌 201巻4号
  
  Pages: 1-17
- NAID
  110007564501
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] IFRS時代の最適開示制度設計のあり方2010
- Author(s)
  古賀智敏
- Journal Title
  
  あらた基礎研論集・「次世代会計監査研究会」研究報告書
  
  Volume: 第3号 Pages: 63-75
- Data Source
  KAKENHI-PROJECT-21330110
[Journal Article] 知的資産ファイナンスにおける非財務悄報の有効活用と今後の展望一実態調査を基礎として(その3・終)2009
- Author(s)
  古賀智敏, 與三野禎倫
- Journal Title
  
  企業会計第61巻第1号
  
  Pages: 129-135
- Data Source
  KAKENHI-PROJECT-20330095
[Journal Article] 知的資産情報と金融機関の融資条件に関する影響分析-実態調査を基礎として(その2)-2008
- Author(s)
  古賀智敏, 與三野禎倫
- Journal Title
  
  企業会計第60巻第12号
  
  Pages: 124-132
- NAID
  40016303551
- Data Source
  KAKENHI-PROJECT-20330095
[Journal Article] Influence of Intellectual Capital Information on Credit Risk Rating Process/Criterion and Credit Conditions -Survey Analysis of Japanese Financial Institutions2008
- Author(s)
  Yosano, T., Koga. C.
- Journal Title
  
  Proceedings of 4th Work Shop on Visualising, Measuring and Managing Intangibles and Intellcctual Capital 2008
  
  Pages: 1-26
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20330095
[Journal Article] 知的資産悄報と金融機関の信用評価プロセス/評価基準-実態調査を基礎として(その1)-2008
- Author(s)
  古賀智敏, 與三野禎倫
- Journal Title
  
  企業会計第60巻第11号
  
  Pages: 123-130
- Data Source
  KAKENHI-PROJECT-20330095
[Journal Article] 投資意思決定の動的メカニズムと知的資産情報の役割2006
- Author(s)
  古賀智敏
- Journal Title
  
  会計第170巻5号
  
  Pages: 1-14
- NAID
  40007464563
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330103
[Journal Article] The Japanese Government's Intellectual Capital Reporting Guideline2006
- Author(s)
  Chitoshi, Koga
- Journal Title
  
  Journal of Intellectual Capital, Special Edition (forthcoming)
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15203020
[Journal Article] 投資意思決定の動的メカニズムと知的資産情報の役割2006
- Author(s)
  古賀智敏
- Journal Title
  
  会計第170巻5号
  
  Pages: 1-14
- NAID
  40007464563
- Data Source
  KAKENHI-PROJECT-17330103
[Journal Article] Investment Decision Making Dynamics and the Role of Intellectual Capital2006
- Author(s)
  Chitoshi Koga
- Journal Title
  
  Accounting 170-5
  
  Pages: 1-14
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17330103
[Journal Article] The Japanese Government's Intellectual Capital Reporting Guideline2006
- Author(s)
  Chitoshi Koga
- Journal Title
  
  Journal of Intellectual Capital Special Edition(forthcoming)
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15203020
[Journal Article] The Japanese government's Intellectual Capital reporting guideline2006
- Author(s)
  Chitoshi Koga
- Journal Title
  
  Journal of Intellectual Capital Special Edition(forthcoming)
- Data Source
  KAKENHI-PROJECT-15203020
[Journal Article] 知的資産の認識可能性2005
- Author(s)
  古賀智敏
- Journal Title
  
  会計第167巻・第6号
  
  Pages: 791-806
- NAID
  40006774409
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15203020
[Journal Article] 知的財産の認識可能性2005
- Author(s)
  古賀智敏
- Journal Title
  
  会計第167巻・第6号
  
  Pages: 791-806
- Data Source
  KAKENHI-PROJECT-15203020
[Journal Article] Recognizability of Intellectual Assets2005
- Author(s)
  Chitoshi, Koga
- Journal Title
  
  Accounting 167-6
  
  Pages: 791-806
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15203020
[Journal Article] 知的資本の戦略的利用と金融機関の資金供給スキームの枠組み2004
- Author(s)
  古賀智敏
- Journal Title
  
  国民経済雑誌第190巻・第4号
  
  Pages: 15-29
- NAID
  110000972700
- Data Source
  KAKENHI-PROJECT-15203020
[Journal Article] 知的資本のレポーティングと知的資本報告書2004
- Author(s)
  古賀智敏
- Journal Title
  
  産業経理第64巻・第1号
  
  Pages: 28-39
- Data Source
  KAKENHI-PROJECT-15203020
[Journal Article] 公正価値測定の概念的構図と課題2004
- Author(s)
  古賀智敏
- Journal Title
  
  企業会計第56巻・第12号
  
  Pages: 1674-1680
- Data Source
  KAKENHI-PROJECT-15203020
[Presentation] 特別記念講演「知的資産経営研究とともにー２０年のあゆみ―」2021
- Author(s)
  古賀　智敏
- Organizer
  ２０２１年度日本知的資産経営学会
- Invited
- Data Source
  KAKENHI-PROJECT-18K01950
[Presentation] Intelletual Capital Research in Japan : Review of the Decade and Future Agenda2014
- Author(s)
  Chitoshi Koga, Jun Yao
- Organizer
  The 7th International Conference on Innovation and Knowledge Mangement in Asia Pacific
- Place of Presentation
  バンコク
- Year and Date
  2014-10-09
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] Theory and Practice, of Risk Management by Japanese Companies2013
- Author(s)
  Chitoshi Koga
- Organizer
  Shanghai National Accounting Institute Symposium
- Place of Presentation
  上海
- Year and Date
  2013-12-02
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] Innovation, IC and Growth -A Japanese Case-2013
- Author(s)
  KOGA Chitoshi
- Organizer
  Dialogue on Archaeology and Future of Intellectual Capital
- Place of Presentation
  Polytechnic University, Hong Kong
- Year and Date
  2013-03-22
- Data Source
  KAKENHI-PROJECT-24653108
[Presentation] Innovation, IC and Growth - A Japanese Case -2013
- Author(s)
  Chitoshi Koga
- Organizer
  Dialogue on Archaeology and Future of Intellectual Capital
- Place of Presentation
  Polytechnic University, Hong Kong
- Data Source
  KAKENHI-PROJECT-24653108
[Presentation] 基調講演:グローバル化時代における統合レポーティングの展望と課題2012
- Author(s)
  古賀智敏
- Organizer
  第2回国際会計研究学会東日本部会
- Place of Presentation
  専修大学(東京)(招待講演)
- Year and Date
  2012-03-10
- Data Source
  KAKENHI-PROJECT-21330110
[Presentation] グローバル化時代における統合レポーティングの展望と課題2012
- Author(s)
  古賀智敏
- Organizer
  国際会計研究学会　第2回東日本部会
- Place of Presentation
  専修大学，東京都千代田区
- Invited
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] 基調講演:グローバル化時代における統合レポーティングの展望と課題2012
- Author(s)
  古賀智敏
- Organizer
  第2回国際会計研究学会東日本部会
- Place of Presentation
  専修大学(東京)
- Year and Date
  2012-03-10
- Data Source
  KAKENHI-PROJECT-21330110
[Presentation] Keynote Speech : The Design of Optimal Disclosure System in the IFRS Era2011
- Author(s)
  Chitoshi Koga
- Organizer
  Accounting Research Forum in East Asia
- Place of Presentation
  Kinki University(大阪)
- Year and Date
  2011-11-26
- Data Source
  KAKENHI-PROJECT-21330110
[Presentation] Keynote Speech : The Design of Optimal Disclosure System in the IFRS Era2011
- Author(s)
  Chitoshi Koga
- Organizer
  Accounting Research Forum in East Asia 2011
- Place of Presentation
  Kinki University(大阪)(招待講演)
- Year and Date
  2011-11-26
- Data Source
  KAKENHI-PROJECT-21330110
[Presentation] Intellectual capital research in Japan: review and future agenda
- Author(s)
  Koga C. and J. Yao
- Organizer
  The 7th International Conference on Innovation and Knowledge Management in Asia Pacific
- Place of Presentation
  Bangkok (Thailand)
- Year and Date
  2014-10-09 – 2014-10-10
- Invited
- Data Source
  KAKENHI-PROJECT-26590083

1. YAO Jun (00610932)

# of Collaborated Projects: 7 results

# of Collaborated Products: 6 results
2. TADANORI Yosano (80346410)

# of Collaborated Projects: 6 results

# of Collaborated Products: 8 results
3. FU Xin (80551051)

# of Collaborated Projects: 5 results

# of Collaborated Products: 2 results
4. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 4 results

# of Collaborated Products: 0 results
5. KIKUYA Masato (10132101)

# of Collaborated Projects: 4 results

# of Collaborated Products: 0 results
6. IKEDA Koji (80202886)

# of Collaborated Projects: 4 results

# of Collaborated Products: 2 results
7. SHIMANAGA Kazuyuki (90362821)

# of Collaborated Projects: 4 results

# of Collaborated Products: 0 results
8. KOZUMI Hideo (10261273)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
9. KISHIDA Masao (10030644)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
10. TANAKA Kenji (60096857)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
11. SAKURAI Hisakatsu (10127368)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
12. KONDOH Shiomi (90712224)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
13. SAKAKIBARA Shigeki (10030719)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
14. SUZUKI Kazumi (90235937)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
15. IGARASHI Norio (00456336)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
16. YASUI Kazuhiro (60437449)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
17. OKINO Koji (00319906)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
18. TOMOSUGI Yoshimasa (60085074)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
19. TAKEDA Ryuji (80030708)

# of Collaborated Projects: 2 results

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

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
21. HU Dan (10386667)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
22. YAMASAKI Takashi (30403223)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. NAKANO Tsuneo (60093522)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. GOTOH Masatoshi (70186899)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
25. OTOGAWA Kazuhisa (90295733)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
26. SHIMIZU Yasuhiro (80324903)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
27. TAKADA Tomomi (00452483)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. KITAGAWA Norio (80509844)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
29. HORIE Masayuki (70173630)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
30. ICHITAKA Ryuji (30330137)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
31. OHNUMA Hiroshi (00292079)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
32. SAKURADA Joe (10335763)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
35. KOMETANI Kenji (90432731)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
36. OKAMOTO Noriaki (00433566)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
37. IGARASHI Kunimasa (90113993)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
38. YAO Xiaojia (50610474)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
39. FURUSHO Osamu (90219113)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
40. SHIMADA Yoshinori (70733351)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
41. TAKADA Masaatsu (60030706)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
42. MORITA Yoshihisa (20088727)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
43. ISHIDA Saburo (30098248)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
44. TSUDA Hideo (30155387)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
45. HIDA Nobuo (90083633)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
46. UENO Kiyotaka (90140631)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
47. 平賀正剛 (00329070)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
48. 向山敦夫 (50200241)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
49. 中村信男 (60267424)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
50. 戸田統久 (70550052)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
51. 村田英治 (90210038)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
52. 田代樹彦 (90268061)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
53. 越智信仁 (70758771)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
54. 内藤文雄 (80188862)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
55. 森実 (70035913)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
56. 鳥羽良英 (90106089)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
57. 河合秀敏 (60113057)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
58. はげ山幸繁 (20072001)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
59. 本田良巳 (30157101)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
60. MORI Yoichi

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Koga Chitoshi 古賀 智敏

KOGA CHITOSHI 古賀 智敏

KOGA Chitoshi 古賀 智敏

Research Projects

Research Products

Co-Researchers

Behavioral Research of Human Capital Information Usefulness: Perceptions and Judgements in some Japanese financial firmsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Theoretical and empirical research on the function of integrated reporting

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Research on the disclosure of intangible information to help the improvement of the evaluation criteria of businesses loans by financial institutionsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

IIRC International Integrated Reporting Framework and Integrted Reports

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Exploratory Research on Corporate Innovation and the Measurement and Disclosure of Human CapitalPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Study on Corporate Sustainability and the Integration of Financial and Non-financial InformationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Exploratory Research on Knowledge Innovation and the Theoretical and Institutional Revolution in AccountingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The conceptual and archival research in regards to "the substance over form" of accounting information.Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Comprehensive Research on the Firm' Financial and Disclosure Policies regarding Mergers and Acquisitions, Employee Stock Option, and Share Buyback Plan.

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Theoretical and Empirical Research on Valuation of Intellectual Property

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The Comprehensive Study on Accounting, Auditing and Taxation for the Intellectual PropertyPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Accounting, Taxation and Auditing for Derivatives in the Main CountriesPrincipal Investigator

Principal Investigator

Koga Chitoshi 古賀智敏

KOGA CHITOSHI 古賀智敏

KOGA Chitoshi 古賀智敏