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YAMASHITA Hiroki  山下 裕企

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… Alternative Names

山下 裕企  ヤマシタ ヒロキ

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Researcher Number 70256684
Other IDs
External Links
Affiliation (Current) 2025: 青山学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help 2018 – 2023: 青山学院大学, 経営学部, 教授
2013 – 2016: 青山学院大学, 経営学部, 教授
2010 – 2012: Aichi University, 経営学部, 教授
2008 – 2009: Aichi University, 経営学部, 准教授
2007: Tokyo University of Science, School of Management, Associate Professor
2006: 東京理科大学, 経営学部, 助教授
1995: 東京理科大学, 経営学部, 講師
Review Section/Research Field
Principal Investigator
Accounting / Accounting
Except Principal Investigator
Basic Section 07100:Accounting-related / Accounting
Keywords
Principal Investigator
BTD / 課税所得 / 税負担削減行動 / Taxable Income / Book Income / 会計利益 / total BTD / 残余BTD / カレント実効税率 / tax aggressiveness … More / 税負担削減行動(tax aggressiveness) / 課税所得の情報内容 / 会計利益と課税所得の差異 / 情報内容 / 利益調整行動 / 会計利益と課税所得の差異(BTD) / 実効税率 / 申告所得公示制度 / タックスマネジメント / 租税 / 多国籍企業 … More
Except Principal Investigator
税金 / 配当 / タックス・プランニング / 設備投資 / 利益処分 / 所得税 / 留保金課税 / コーポレートガバナンス / 会計実証研究 / 未上場企業 / 法人税 / 現金保有 / 内部留保 / 利益調整 / ガバナンス / 株式パフォーマンス / 税負担削減行動 / 企業価値 / 会計学 Less
  • Research Projects

    (6 results)
  • Research Products

    (32 results)
  • Co-Researchers

    (5 People)
  •  A Study of the Effect of Accumulated Earnings Tax on Cash Holdings and Retained Earnings of Unlisted Companies

    • Principal Investigator
      Naoyuki Kaneda
    • Project Period (FY)
      2018 – 2023
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Gakushuin University
  •  Tax Avoidance and Firm Value in Japan

    • Principal Investigator
      Akinori Goto
    • Project Period (FY)
      2013 – 2016
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Osaka Gakuin Junior College
      Osaka Gakuin University
  •  A Study on Tax Avoidance MeasuresPrincipal Investigator

    • Principal Investigator
      YAMASHITA HIROKI
    • Project Period (FY)
      2012 – 2014
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Aoyama Gakuin University
      Aichi University
  •  Abolition of Taxable Income Announcement System and Its EffectsPrincipal Investigator

    • Principal Investigator
      YAMASHITA Hiroki
    • Project Period (FY)
      2008 – 2011
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Aichi University
  •  Are Book-Tax Differences Useful in Indicating the Persistence of Earnings, Accrualsand Cash Flows in Japan?Principal Investigator

    • Principal Investigator
      YAMASHITA Hiroki
    • Project Period (FY)
      2006 – 2007
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Tokyo University of Science
  •  多国籍企業における租税と経営計画との関連に関する実態調査Principal Investigator

    • Principal Investigator
      山下 裕企
    • Project Period (FY)
      1995
    • Research Category
      Grant-in-Aid for Encouragement of Young Scientists (A)
    • Research Field
      Accounting
    • Research Institution
      Tokyo University of Science

All 2023 2021 2016 2015 2013 2011 2010 2009 2008 2007 2006

All Journal Article Presentation

  • [Journal Article] 日本企業のBTDとその決定要因-連単比較を中心として-2015

    • Author(s)
      山下裕企
    • Journal Title

      青山経営論集

      Volume: 第50巻第1号

    • NAID

      40020574905

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-24530585
  • [Journal Article] 長期カレント実効税率の連単比較2013

    • Author(s)
      奥田真也・山下裕企
    • Journal Title

      大阪学院大学流通・経営学論集

      Volume: 第38巻第2号 Pages: 25-39

    • NAID

      40019665531

    • Data Source
      KAKENHI-PROJECT-24530585
  • [Journal Article] 申告所得公示制度の廃止が企業の税負担削減行動に及ぼす影響2011

    • Author(s)
      山下裕企、大沼宏、鈴木健嗣
    • Journal Title

      会計

      Volume: 第180巻第1号 Pages: 101-114

    • NAID

      40018847269

    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] Corporate Tax Avoidance and Public Disclosure of Taxable Income2011

    • Author(s)
      Hiroki Yamashita, Hiroshi Onuma, and Katsushi Suzuki
    • Journal Title

      Proceedings of International Academy of Business and Economics-2011

      Pages: 10-23

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] Corporate Tax Avoidance and Public Disclosure of Taxable Income2011

    • Author(s)
      Hiroki Yamashita, Hiroshi Onuma, Katsushi Suzuki
    • Journal Title

      Proceedings of International Academy of Business and Economics-2011

      Pages: 10-23

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 日本における長期カレント実効税率の実態と規定要因2011

    • Author(s)
      奥田真也、山下裕企
    • Journal Title

      産業経理

      Volume: 第71巻1号 Pages: 45-54

    • NAID

      40018836299

    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness2010

    • Author(s)
      Hiroki Yamashita, Hiroshi Onuma, Katsushi Suzuki,
    • Journal Title

      Proceedings of 22^<nd> Asian-Pacific Conference on International Accounting Issues

      Pages: 1-16

    • NAID

      40018847269

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 税負担削減行動の指標に関する一考察2010

    • Author(s)
      山下裕企
    • Journal Title

      経営総合科学 第94号

      Pages: 9-30

    • NAID

      40017348595

    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 会計利益と課税所得の情報内容の変化2010

    • Author(s)
      大沼宏、鈴木健嗣、山下裕企
    • Journal Title

      管理会計学 第18巻第1号

      Pages: 19-31

    • NAID

      110007629532

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness2010

    • Author(s)
      Hiroki Yamashita(山下裕企)
    • Journal Title

      Proceedings of 22^<nd> Asian-Pacific Conference on International Accounting Issues

    • NAID

      40018847269

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 税負担削減行動の指標に関する一考察2010

    • Author(s)
      山下裕企
    • Journal Title

      経営総合科学

      Volume: 第94号 Pages: 9-30

    • NAID

      40017348595

    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness2010

    • Author(s)
      Hiroki Yamashita, Hiroshi Onuma, and Katsushi Suzuki
    • Journal Title

      Proceedings of 22^<nd> Asian-Pacific Conference on International Accounting Issues

      Pages: 1-16

    • NAID

      40018847269

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 日本における株式持合が税負担削減行動に与える影響2009

    • Author(s)
      山下裕企
    • Journal Title

      神戸大学経営学研究科 Discussion paper 2009-40

      Pages: 1-20

    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 日本における株式持合が税負担削減行動に与える影響2009

    • Author(s)
      山下裕企、音川和久
    • Journal Title

      神戸大学経営学研究科ディスカッションペーパー

      Volume: 2009-40 Pages: 1-20

    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 会計利益と課税所得の情報内容の変化2009

    • Author(s)
      大沼宏、鈴木健嗣、山下裕企
    • Journal Title

      管理会計学

      Volume: 第18巻第1号 Pages: 19-31

    • NAID

      110007629532

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 利益持続性の検証における推定課税所得の有効性2009

    • Author(s)
      平井裕久、後藤晃範、山下裕企
    • Journal Title

      愛知経営論集 第159号

      Pages: 27-44

    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 利益持続性の検証における推定課税所得の有効性2009

    • Author(s)
      平井裕久、後藤晃範、山下裕企
    • Journal Title

      愛知経営論集

      Volume: 第159号 Pages: 27-44

    • Data Source
      KAKENHI-PROJECT-20530423
  • [Journal Article] 日本におけるBTD情報に関する一考察2007

    • Author(s)
      山下裕企, 後藤晃範, 平井裕久
    • Journal Title

      NUCD Journal of Economics and Information Science(名古屋商科大学総合経営・経営情報論集) 51・2

      Pages: 185-196

    • NAID

      110006243639

    • Data Source
      KAKENHI-PROJECT-18530357
  • [Journal Article] 会計利益と課税所得の差異が有する情報と利益の持続性2007

    • Author(s)
      山下裕企
    • Journal Title

      日本経営工学会論文誌 158・3

      Pages: 200-207

    • NAID

      110007521724

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-18530357
  • [Journal Article] Are Book-Tax Differences Useful in Indicating the Persistence of Earnings, Accruals, and Cash Flows in Japan2007

    • Author(s)
      Hiroki, Yamashita
    • Journal Title

      Journal of Japan Industrial Management Association Vol. 58, No. 3

      Pages: 200-207

    • NAID

      110007521724

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-18530357
  • [Journal Article] 会計利益と課税所得の差異が有する情報と利益の持続性2007

    • Author(s)
      山下 裕企
    • Journal Title

      日本経営工学会論文誌 58・3

      Pages: 200-207

    • NAID

      110007521724

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-18530357
  • [Journal Article] 利益等の持続性低下の指標としてのBook-Tax Differences 〜総差異の分析を中心として〜2006

    • Author(s)
      平井裕久, 山下裕企, 後藤晃範
    • Journal Title

      日本経営工学会平成18年度春季大会予稿集

      Pages: 22-23

    • Data Source
      KAKENHI-PROJECT-18530357
  • [Journal Article] 会計利益と課税所得の差異(BTD)の傾向と決定要因 : 3種のBTDの比較2006

    • Author(s)
      奥田真也, 山下裕企, 米谷健司
    • Journal Title

      第2回税に関する論文入選論文集

      Pages: 32-74

    • NAID

      40015604722

    • Data Source
      KAKENHI-PROJECT-18530357
  • [Presentation] Firms change their retained earnings in response to the change in tax law: Evidence from Japanese large data sets2023

    • Author(s)
      Naoyuki Kaneda and Hiroki Yamashita
    • Organizer
      Tenth International Conference of the Journal of International Accounting Research (JIAR).
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01919
  • [Presentation] FIRMS CHANGE THEIR RETAINED EARNINGS IN RESPONSE TO THE CHANGE IN TAX LAW: EVIDENCE FROM JAPANESE LARGE DATA SETS2021

    • Author(s)
      Naoyuki Kaneda, Hiroki Yamashita
    • Organizer
      Asia-Pacific Management Accounting Association Annual Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01919
  • [Presentation] 税負担削減行動と利益の価値関連性について2016

    • Author(s)
      後藤晃範、山下裕企、平井裕久
    • Organizer
      日本経営工学会
    • Place of Presentation
      早稲田大学
    • Year and Date
      2016-05-29
    • Data Source
      KAKENHI-PROJECT-25380628
  • [Presentation] Corporate Tax Avoidance and Public Disclosure of Taxable Income2011

    • Author(s)
      Hiroki Yamashita, Hiroshi Onuma, and Katsushi Suzuki
    • Organizer
      International Academy of Business and Economics-2011
    • Place of Presentation
      Las Vegas, USA
    • Year and Date
      2011-10-17
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Presentation] 申告所得公示制度の廃止が企業の税負担削減行動に及ぼす影響2010

    • Author(s)
      山下裕企、大沼宏、鈴木健嗣
    • Organizer
      日本会計研究学会
    • Place of Presentation
      東洋大学
    • Year and Date
      2010-09-09
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Presentation] The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness2010

    • Author(s)
      Hiroki Yamashita, Hiroshi Onuma, and Katsushi Suzuki
    • Organizer
      22^<nd> Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Gold Coast, Australia
    • Year and Date
      2010-11-09
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Presentation] 申告所得公示制度の廃止が企業の税負担削減行動に及ぼす影響2010

    • Author(s)
      山下裕企
    • Organizer
      日本会計研究学会第69回大会
    • Place of Presentation
      東洋大学(東京都)
    • Year and Date
      2010-09-09
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Presentation] 税制が経営者行動にもたらす影響2008

    • Author(s)
      山下 裕企
    • Organizer
      平成20年度第2回日本経営会計研究所研究会
    • Place of Presentation
      横浜国立大学
    • Year and Date
      2008-11-01
    • Data Source
      KAKENHI-PROJECT-20530423
  • [Presentation] 税制が経営者行動にもたらす影響2008

    • Author(s)
      山下裕企
    • Organizer
      日本経営会計研究所研究会
    • Place of Presentation
      横浜国立大学
    • Year and Date
      2008-11-01
    • Data Source
      KAKENHI-PROJECT-20530423
  • 1.  GOTO Akinori (70331684)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 5 results
  • 2.  HIRAI Hirohisai (40399019)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 5 results
  • 3.  ONUMA Hiroshi (00292079)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 10 results
  • 4.  SUZUKI Katsushi (00408692)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 10 results
  • 5.  Naoyuki Kaneda (80344860)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 2 results

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