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GOTOU MASATOSHI  後藤 雅敏

ORCIDConnect your ORCID iD *help
… Alternative Names

後藤 雅敏  ゴトウ マサトシ

GOTOH Masatoshi  後藤 雅敏

GOTOU Masatoshi  後藤 雅敏

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Researcher Number 70186899
Other IDs
External Links
Affiliation (Current) 2025: 滋賀大学, 経済学部, 特任教授
Affiliation (based on the past Project Information) *help 2015 – 2023: 神戸大学, 経営学研究科, 教授
2013: 神戸大学, 大学院・経営学研究科, 教授
2006 – 2013: 神戸大学, 経営学研究科, 教授
2012: 神戸大学, 大学院経営学研究科, 教授
2010 – 2011: 神戸大学, 大学院・経営学研究科, 教授 … More
2009: 神戸大学, 経学学研究科, 教授
2008: Kobe University, 大学院経営学研究科, 教授
2007 – 2008: 神戸大学, 大学院・経営学研究科, 教授
2004: 神戸大学, 経済学研究科, 教授
2003 – 2004: 神戸大学, 経営学研究科, 教授
2001: 神戸大学, 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
1998: 神戸大学, 経営学部, 教授
1995: 神戸大学, 経営学部, 助教授 Less
Review Section/Research Field
Principal Investigator
Accounting / Accounting / Humanities and Social Sciences
Except Principal Investigator
Accounting / Basic Section 07100:Accounting-related / Humanities and Social Sciences
Keywords
Principal Investigator
会計情報 / 予測情報 / 情報効果 / unrecognized net loss / projected benefit Obligation / minimum liability / abnormal earnings / Ohlson's model / market value / book value … More / pension / 時価評価 / 年金資産 / 年金債務 / 復帰 / 利益予測 / 未確認純損失 / Ohlsonモデル / 未認識純損失 / 予測給付債務 / 最小年金負債 / 異常利益 / Ohsonモデル / 時価 / 簿価 / 企業年金 / 脳活動 / insula / 不安 / 実験室実験 / 情報量 / fMRI / 情報中位者 / 賦活 / S / E / B / I / COMPUSTAT / 会計情報の理解可能性 / 裁量的発生高 / 会計発生高 / 反応時間 / アンカリンク効果 / 実験会計学 / 価値関連性 / キャッシュフロー情報 / 過去情報 / 理解可能性 / 資本コスト / 雑誌会計 / 企業会計基準委員会 / ダブル・オークション / 実証研究 / 実験研究 / ネットワークゲーム / 株式の流通市場 / 株式の発行市場 / 株式市場 / ビジネスゲーム / マネジメントゲーム / 株式相互持ち合い / 企業サイズ / 企業の所有構造 / 浮動株 / 経営者予測 / 残差分析 … More
Except Principal Investigator
fMRI / fMRI / 保守主義 / 効率的市場仮説 / 脳実験 / 会計規範 / ニューロアカウンティング / エピジェネティック・ルール / プロスペクト理論 / 複式簿記史 / 自己保険 / 会計保守主義 / 割引 / 底辺への競争 / 割引性向 / 過度な経営者報酬 / 短期主義 / fMRI実験 / 割引意思決定 / 島皮質 / 賃金分配意思決定 / トレードオフ / 脳内共通通貨 / 二重過程理論 / 公平 / 効率 / 公平性 / 効率性 / MFG / Insula / IFG / 双曲割引行動 / 下前頭回 / 中前頭回 / インスラー / 効率・公平のトレードオフ / 双曲割引 / fMRI / 共感性 / 左側縁上回 / 共感性            左側縁上回 / 最後通牒ゲーム / 労使交渉 / fMRI脳実験 / Behavioral Finance / Auction / Empirical Study / Enron / Inappropriate Accounting / Experimental Method / Market Epuilibrium / Efficient market Hypothesis / 共有知識 / 収束価格 / 異質な情報 / ディスクロージャー / 真実な情報 / 実証研究 / 行動ファイナンス / オークション / エンロン / 不正会計 / 市場均衡 / 実験的技法 / 財務会計 / 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 / 国際会計基準 / 株式所有構造 / 経済的実質主義 / 会計発生高 / 資本コスト / 残余利益モデル / 割引キャッシュフロー・モデル / 企業価値評価モデル / 投資意思決定有用性 / 会計情報 / 応用一般均衡分析 / シミュレーション / 組織学習 / 組織間関係 / 米国 / 市場競争 / ベルギー / 情報公開 / 国際情報交換 / 投資 / ビジネスゲーム / 経済実験 / 経済合理性 / 意思決定 / 市場 / 組織 Less
  • Research Projects

    (12 results)
  • Research Products

    (31 results)
  • Co-Researchers

    (24 People)
  •  Brain Experiment Analysis of Accounting Conservatism

    • Principal Investigator
      山地 秀俊
    • Project Period (FY)
      2021 – 2024
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Kobe University
  •  Short-Termism, Excessive Executive Compensation and the Discounting Traits of Managers -by Using fMRI Experiment

    • Principal Investigator
      YAMAJI Hidetoshi
    • Project Period (FY)
      2018 – 2023
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Kobe University
  •  Brain experiment study on corporate accounting profit operation and wage negotiation

    • Principal Investigator
      YAMAJI Hidetoshi
    • Project Period (FY)
      2015 – 2017
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  Does the part of feeling uneasiness brain react, when we watched accounting information?Principal Investigator

    • Principal Investigator
      GOTOH Masatoshi
    • Project Period (FY)
      2010 – 2012
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  The conceptual and archival research in regards to "the substance over form" of accounting information.

    • 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
  •  Design and Analysis of Organization Structures

    • Principal Investigator
      SHIMOMURA Ken-ichi
    • Project Period (FY)
      2007 – 2013
    • Research Category
      Grant-in-Aid for Scientific Research on Priority Areas
    • Review Section
      Humanities and Social Sciences
    • Research Institution
      Kobe University
  •  The comprehensive research on accounting-based firm valuation

    • Principal Investigator
      SAKURAI Hisakatsu
    • Project Period (FY)
      2007 – 2009
    • Research Category
      Grant-in-Aid for Scientific Research (A)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  Empirical and Experimental Researches about Understandability ofAccounting InformationPrincipal Investigator

    • Principal Investigator
      GOTOH Masatoshi
    • Project Period (FY)
      2006 – 2008
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  Experimental Study about the Effects of Different Accounting Information on over Stock pricing

    • Principal Investigator
      YAMAJI Hidetoshi
    • Project Period (FY)
      2003 – 2004
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  2つの情報処理教室を結んだ証券の発行市場と流通市場の体験学習システムの作成Principal Investigator

    • Principal Investigator
      後藤 雅敏
    • Project Period (FY)
      2001 – 2002
    • Research Category
      Grant-in-Aid for Scientific Research on Priority Areas (A)
    • Review Section
      Humanities and Social Sciences
    • Research Institution
      Kobe University
  •  The Effects of differences between book values and market estimates on forecasting earningsPrincipal Investigator

    • Principal Investigator
      GOTOH Masatoshi
    • Project Period (FY)
      1998 – 1999
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  企業の所有構造の違いが会計情報の有用性に及ぼす影響についての研究Principal Investigator

    • Principal Investigator
      後藤 雅敏
    • Project Period (FY)
      1995
    • Research Category
      Grant-in-Aid for General Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe University

All 2024 2020 2018 2017 2016 2013 2012 2011 2010 2009 2008 2005 2004 2003

All Journal Article Presentation

  • [Journal Article] Short-Termism, Excessive Executive Compensation and the Discounting Traits of Managers - by Using fMRI Experiment2020

    • Author(s)
      Hidetoshi Yamaji, Masatoshi Gotoh and Yoshinori Yamakawa
    • Journal Title

      Universal JOurnal Of Accounting and Finance

      Volume: 8 Issue: 1 Pages: 1-20

    • DOI

      10.13189/ujaf.2020.080101

    • Peer Reviewed / Open Access
    • Data Source
      KAKENHI-PROJECT-18K01934
  • [Journal Article] Experimental Analysis of Corporate Wage Negotiations Based on the Ultimatum Game: A New Approach Using a Combination of Laboratory and fMRI Experiments2017

    • Author(s)
      Hidetoshi Yamaji, Masatoshi Gotoh, Yoshinori Yamakawa
    • Journal Title

      Comutational Economics

      Volume: Online First Issue: 2 Pages: 1-28

    • DOI

      10.1007/s10614-017-9769-2

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-15K03770
  • [Journal Article] Additional Information Increases Uncertainty in the Securities Market: Using both Laboratory and fMRI Experiments2016

    • Author(s)
      Hidetoshi Yamaji, Masatoshi Gotoh, Yoshinori Yamakawa
    • Journal Title

      Computational Economics

      Volume: 0 Pages: 0-0

    • Peer Reviewed / Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-15K03770
  • [Journal Article] Implied cost of capital over the last 20 years2011

    • Author(s)
      Norio Kitagawa and Masatoshi Gotoh
    • Journal Title

      The Japanese Accounting Review

      Volume: Vol.1 Pages: 71-104

    • NAID

      130004974734

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21330110
  • [Journal Article] The effect of non-financial risk information on the evaluation of implied cost of capitals2011

    • Author(s)
      Norio Kitagawa, Hyonok Kim, and Masatoshi Gotoh
    • Journal Title

      Graduate School of Business Administration

      Volume: No.2011・6 Pages: 1-34

    • Data Source
      KAKENHI-PROJECT-21330110
  • [Journal Article] The effect of non-financial risk information on the evaluation of implied cost of capitals2011

    • Author(s)
      Norio Kitagawa, Hyonok Kim, Masatoshi Gotoh
    • Journal Title

      Discussion Paper No.2011-6, Graduate School of Business Administration, Kobe University

      Volume: No.2011・6 Pages: 1-34

    • Data Source
      KAKENHI-PROJECT-21330110
  • [Journal Article] Cognitive Bias in the Laboratory Security Market2010

    • Author(s)
      amaji, Hidetoshi, Masatoshi Gotoh
    • Journal Title

      Computational Economics Vol.35,No.2

      Pages: 101-126

    • Peer Reviewed
    • Data Source
      KAKENHI-PLANNED-19046004
  • [Journal Article] 情報が増えると投資家は不安になるか2009

    • Author(s)
      山地秀俊・後藤雅敏
    • Journal Title

      会計 第175巻

      Pages: 98-11

    • NAID

      40016545232

    • Data Source
      KAKENHI-PROJECT-18330095
  • [Journal Article] 情報が増えると投資家は不安になるか2009

    • Author(s)
      山地秀俊 ,後藤雅敏
    • Journal Title

      會計

      Volume: 第175巻第5号 Pages: 722-735

    • NAID

      40016545232

    • Data Source
      KAKENHI-PLANNED-19046004
  • [Journal Article] 業績の影響をコントロールした裁量的発生高の有効性に関する検証-Kothari, Leone, and Wasley(2005)の追加検証-2009

    • Author(s)
      北川教央・後藤雅敏
    • Journal Title

      国民経済雑誌

      Pages: 53-88

    • NAID

      110007007674

    • Data Source
      KAKENHI-PROJECT-18330095
  • [Journal Article] Cognitive Bias in the Laboratory Security Market2009

    • Author(s)
      Hidetoshi Yamaji, Masatoshi Gotoh
    • Journal Title

      Computational Economics

      Volume: Vol.35 No.2 Pages: 101-126

    • Peer Reviewed
    • Data Source
      KAKENHI-PLANNED-19046004
  • [Journal Article] コーポレート・ガバナンスの実験的分析2005

    • Author(s)
      後藤 雅敏(紘行), 山地 秀俊
    • Journal Title

      組織科学 39(近刊)

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-15530303
  • [Journal Article] Experimental Study on Corporate Governance2005

    • Author(s)
      Masatoshi(Hiroyuki) Gotou, Hidetoshi Yamaji
    • Journal Title

      Organizational Science Vol.39(forthcoming)

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-15530303
  • [Journal Article] 収支計算(会計学)と最大化計算(経済学)2004

    • Author(s)
      後藤紘行, 山地秀俊
    • Journal Title

      会計 第166巻第5号

      Pages: 667-678

    • NAID

      40006470369

    • Data Source
      KAKENHI-PROJECT-15530303
  • [Journal Article] 収支計算(会計学)と最大化計算(経済学)2004

    • Author(s)
      後藤 雅敏(紘行), 山地 秀俊
    • Journal Title

      会計 166

      Pages: 27-38

    • NAID

      40006470369

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-15530303
  • [Journal Article] Balancing (Accounting) and Maximizing (Economics)2004

    • Author(s)
      Masatoshi(Hiroyuki) Gotou, Hidetoshi Yamaji
    • Journal Title

      Zasshi Kaikei Vol.166, No.5

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-15530303
  • [Journal Article] Merits and demerits of Security Regulation based on Efficient Market Hypothesis2003

    • Author(s)
      Masatoshi(Hiroyuki) Gotou, Hidetoshi Yamaji
    • Journal Title

      Analysis upon American Inappropriate Accounting RIEB(Hidetoshi Yamaji ed. )

      Pages: 107-132

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-15530303
  • [Journal Article] 効率的市場仮説に基づく証券規制の功罪-ある証券に関して複数の情報があるときの均衡価格の特徴-2003

    • Author(s)
      後藤 雅敏(紘行), 山地 秀俊
    • Journal Title

      アメリカ不正会計とその分析(山地秀俊編著) 経済経営研究 叢書 63

      Pages: 107-132

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-15530303
  • [Presentation] Institutionalization of Accounting in the Brain2024

    • Author(s)
      Masatoshi Gotoh, Hidetoshi Yamaji, Yoshinori Yamakawa
    • Organizer
      Amerikan Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-21K01812
  • [Presentation] Short-Termism, Excessive Excecutive Compensation and the Discounting Traits of Managers.2018

    • Author(s)
      後藤雅敏・山地秀俊・山川義徳
    • Organizer
      Society for the Advancement of Socio-Economics
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01934
  • [Presentation] Additional information increases uncertainty in the securities market- using both laboratory and fMRI experiments2013

    • Author(s)
      Masatoshi Gotoh (with Hidetoshi Yamaji and Yoshinori Yamakawa)
    • Organizer
      The Seventh Asia Pacific Interdisciplinary Research in Accounting
    • Place of Presentation
      Kobe
    • Year and Date
      2013-07-27
    • Data Source
      KAKENHI-PROJECT-22530481
  • [Presentation] Additional Information Increases Uncertainty in the Security Market.---Using both Laboratory and fMRI Experimants.2013

    • Author(s)
      Masatoshi Gotoh, Hidetoshi Yamaji and Yoshinori Yamakawa
    • Organizer
      American Accounting Association
    • Place of Presentation
      Anaheim, CA, USA
    • Data Source
      KAKENHI-PROJECT-22530481
  • [Presentation] Additional information increases uncertainty in the securities market- using both laboratory and fMRI experiments2013

    • Author(s)
      Masatoshi Gotoh (with Hidetoshi Yamaji and Yoshinori Yamakawa)
    • Organizer
      American Accounting Association Annual Meeting
    • Place of Presentation
      Anaheim
    • Year and Date
      2013-08-07
    • Data Source
      KAKENHI-PROJECT-22530481
  • [Presentation] 企業の分配問題の最後通牒ゲームを用いた分析2012

    • Author(s)
      山地秀俊・日置孝一・山川義徳・後藤雅敏
    • Organizer
      第6回行動経済学会
    • Place of Presentation
      青山学院大学
    • Year and Date
      2012-12-08
    • Data Source
      KAKENHI-PLANNED-19046004
  • [Presentation] 企業の分配問題の最後通牒ゲームを用いた分析-ラボ実験及びfMRI実験技法を用いて-2012

    • Author(s)
      山地秀俊・日置孝一・山川義徳・後藤雅敏
    • Organizer
      第71回日本会計研究学会
    • Place of Presentation
      一橋大学
    • Year and Date
      2012-08-31
    • Data Source
      KAKENHI-PLANNED-19046004
  • [Presentation] 企業の分配交渉の最後通牒ゲームを用いた分析2012

    • Author(s)
      山地秀俊、日置孝一、山川義徳、後藤雅敏
    • Organizer
      第6回行動経済学会
    • Place of Presentation
      青山学院大学
    • Year and Date
      2012-12-08
    • Data Source
      KAKENHI-PLANNED-19046004
  • [Presentation] 企業の分配問題の最後通牒ゲームを基礎とした分析―ラボ実験およびfMRI実験を用いて―2012

    • Author(s)
      山地秀俊、日置孝一、山川義徳、後藤雅敏
    • Organizer
      第71回日本会計研究学会
    • Place of Presentation
      一橋大学
    • Year and Date
      2012-08-31
    • Data Source
      KAKENHI-PLANNED-19046004
  • [Presentation] 情報が増えると投資家は不安になるか2008

    • Author(s)
      山地秀俊・後藤雅敏
    • Organizer
      日本会計研究学会第67回大会
    • Place of Presentation
      立教大学
    • Year and Date
      2008-09-09
    • Data Source
      KAKENHI-PLANNED-19046004
  • [Presentation] 業績の影響をコントロールした裁量的発生高の有効性に関する検証-Kothari, Leone, andWasley(2005)の追加検証-2008

    • Author(s)
      北川教央・後藤雅敏
    • Organizer
      日本会計研究学会第67回全国大会
    • Place of Presentation
      立教大学
    • Year and Date
      2008-09-09
    • Data Source
      KAKENHI-PROJECT-18330095
  • [Presentation] 情報が増えると投資家は不安になるか2008

    • Author(s)
      後藤雅敏・山地秀俊
    • Organizer
      日本会計研究学会第67回全国大会
    • Place of Presentation
      立教大学
    • Year and Date
      2008-09-10
    • Data Source
      KAKENHI-PROJECT-18330095
  • [Presentation] Subramanyam[1996]は今でも成立しているか?2008

    • Author(s)
      後藤雅敏
    • Organizer
      日本会計研究学会第67回全国大会
    • Place of Presentation
      立教大学
    • Year and Date
      2008-09-09
    • Data Source
      KAKENHI-PROJECT-18330095
  • 1.  YAMAJI Hidetoshi (40127410)
    # of Collaborated Projects: 7 results
    # of Collaborated Products: 22 results
  • 2.  OTOGAWA Kazuhisa (90295733)
    # of Collaborated Projects: 4 results
    # of Collaborated Products: 0 results
  • 3.  SAKURAI Hisakatsu (10127368)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 0 results
  • 4.  KITAGAWA Norio (80509844)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 5 results
  • 5.  YOSANO Tadanori (80346410)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 6.  NAKANO Tsuneo (60093522)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 7.  SUZUKI Kazumi (90235937)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 8.  SHIMIZU Yasuhiro (80324903)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 9.  TAKADA Tomomi (00452483)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 10.  SHIMOMURA Ken-ichi (90252527)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 11.  ISOBE Takehiko (30289110)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 12.  OGASAWARA Hiroshi (10258163)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 13.  MATAGA Yoshiharu (40044044)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 14.  ISHIKAWA Hiroyuki (60326246)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 15.  OBINATA Takashi (20224305)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 16.  KOJIMA Koji (80388727)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 17.  SAKURAI Takanori (50326708)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 18.  SUDA Kazuyuki (00171273)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 19.  TSUTIDA Toshiya (30263453)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 20.  NAKANO Makoto (00275017)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 21.  YAEKURA Takashi (90308560)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 22.  WAKABAYASHI Hiromi (20326995)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 23.  MURAMIYA Katsuhiko (50452488)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 24.  KOGA Chitoshi (70153509)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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