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YOSANO TADANORI  與三野 禎倫

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Yosano Tadanori  與三野 禎倫

YOSANO Tadanori  與三野 禎倫

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Researcher Number 80346410
Other IDs
External Links
Affiliation (Current) 2025: 神戸大学, 経営学研究科, 准教授
Affiliation (based on the past Project Information) *help 2018 – 2023: 神戸大学, 経営学研究科, 准教授
2007 – 2015: Kobe University, Graduate School of Business, Associate Professor
2013: 神戸大学, 大学院・経営学研究科, 准教授
2011: 神戸大学, 大学院・経営学研究科, 准教授
2005 – 2006: Kobe University, Graduate School of Business, Associate Professor, 大学院・経営学研究科, 助教授
2004 – 2005: 神戸大学, 経営学研究科, 助教授
2003: 岡山大学, 経済学部, 助教授
Review Section/Research Field
Principal Investigator
Accounting / Basic Section 07100:Accounting-related
Except Principal Investigator
Accounting
Keywords
Principal Investigator
統合報告書 / 非財務情報 / 統合報告 / 長期パフォーマンス / ストック・オプション / 新株予約権 / 認知プロセス / 財務と非財務情報 / 実験研究 / 無意識,無記憶の潜在的な認知 … More / 持続的成長 / ESG / サステイナビリティ / 資本市場の整備 / 中長期的な投資 / 非財務情報の開示 / マルチステークホルダー / 価値創造プロセス / 価値獲得 / 事業性評価報告書 / マルチモダリティ / 価値創造 / 中長期的な投資および融資 / 特許価値評価モデル / 特許権 / 経済価値評価 / 技術評価 / 研究開発 / 特許指標 / 特許 / 知的財産権 / 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 / 企業価値評価 / 公募増資 / 自社株買い / 資本政策 / イベント・スタディ / M&A / 合併・買収 / 自社株 / ディスクロージャー / 財務会計 / 行使政策 / 新株引受権方式 / キャップ・オプション / バリアー・オプション / ダーティ・サープラス会計 / mixed surplus / super-clean surplus / 条件付持分証券 / クリーン・サープラス会計 / 公正価値 / 異常リターン / インセンティブ報酬 … More
Except Principal Investigator
証券アナリスト / 会計学 / 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 / 知的資本 / 知的資産 / 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 / 企業価値評価 / アンケート調査 / 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 / 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 / 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 / 企業の価値創造 / グローバリゼーション / 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 / 非財務情報 / 財務情報 / 統合報告 / 設備投資 / 特別配当 / キャッシュ・フロー計算書 / 将来業績 / 会計アノマリー / 将来業績の予測 / 財務報告の質 / 国際財務報告基準 / 財務会計 / 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 / 保守主義 / 経済的実質主義 / 環境財務会計 / 環境管理会計 / 環境経営 / 環境会計 / 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 / 効率的市場仮説 / 投資意思決定有用性 / 会計情報 Less
  • Research Projects

    (13 results)
  • Research Products

    (89 results)
  • Co-Researchers

    (66 People)
  •  財務と非財務の統合報告に向けた企業と投資者の認知プロセスに関する実験・実証研究Principal Investigator

    • Principal Investigator
      與三野 禎倫
    • 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
  •  Non-financial information disclosure and medium- to long-term financial market reform: an empirical studyPrincipal Investigator

    • Principal Investigator
      Yosano Tadanori
    • 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
  •  A Theoretical and Empirical Research on the Economic Evaluation and Disclosure of Intellectual Property RightsPrincipal Investigator

    • Principal Investigator
      YOSANO TADANORI
    • Project Period (FY)
      2013 – 2014
    • Research Category
      Grant-in-Aid for Challenging Exploratory Research
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  Study on Corporate Sustainability and the Integration of Financial and Non-financial Information

    • 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
  •  A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk ExposurePrincipal Investigator

    • 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 empirical evaluation of financial reporting quality in the context of accelerating convergence between Japanese GAAP and International Financial Reporting Standards (IFRS)

    • Principal Investigator
      OTOGAWA Kazuhisa
    • Project Period (FY)
      2011 – 2013
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  Study on environmental accounting system supporting environmental management decision-making

    • Principal Investigator
      KOKUBU Katsuhiko
    • Project Period (FY)
      2009 – 2011
    • 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
      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

    • 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
  •  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
  •  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
  •  新株予約権の会計測定に関する理論的・実証的研究Principal Investigator

    • Principal Investigator
      與三野 禎倫
    • Project Period (FY)
      2003 – 2005
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
      Okayama University
  •  The Comprehensive Study on Accounting, Auditing and Taxation for the Intellectual Property

    • 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

All 2024 2022 2021 2020 2019 2018 2016 2015 2014 2013 2012 2011 2010 2009 2008 2006 2005 2004 Other

All Journal Article Presentation Book

  • [Book] Utilization of Soft Information on Bank Performance: The Roles of Relationship Lending in Competitive Local Markets2019

    • Author(s)
      Yosano, Tadanori, and Takayoshi Nakaoka
    • Total Pages
      110
    • Publisher
      Springer
    • ISBN
      981138472X
    • Data Source
      KAKENHI-PROJECT-18K01935
  • [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
  • [Journal Article] ビジネスモデルとレポーティング2024

    • Author(s)
      與三野禎倫
    • Journal Title

      国民経済雑誌

      Volume: 228-2

    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Journal Article] ビジネスモデルとレポーティング2024

    • Author(s)
      與三野禎倫
    • Journal Title

      国民経済雑誌

      Volume: 228-2

    • Data Source
      KAKENHI-PROJECT-21K01783
  • [Journal Article] The role of disclosure in the business of authenticity2022

    • Author(s)
      Yosano, Tadanori
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: 2022-08 Pages: 1-14

    • Data Source
      KAKENHI-PROJECT-21K01783
  • [Journal Article] The role of disclosure in the business of authenticity2022

    • Author(s)
      Yosano, Tadanori
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: 2022-08 Pages: 1-14

    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Journal Article] The role and impact of financial and non-financial disclosures in investors’ information processing and judgment2021

    • Author(s)
      Yosano, Tadanori, Koichi Hioki
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: 17 Pages: 1-18

    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Journal Article] Examining multi-factorial drivers of nonfinancial information disclosure using an ordered logit model: evidence from integrated reports in Japan2020

    • Author(s)
      Yosano, Tadanori
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: 2020-08 Pages: 1-28

    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Journal Article] The role and impact of financial and non-financial disclosures in investors’ information processing and judgment2020

    • Author(s)
      Yosano, Tadanori, Koichi Hioki
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: 2020-15 Pages: 1-15

    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Journal Article] インタンジブルズ実証研究の過去・現在・未来2019

    • Author(s)
      與三野禎倫
    • 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: 2019-7 Pages: 1-20

    • Open Access
    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Journal Article] 統合報告における非財務情報の開示実態に関する要因分析2019

    • Author(s)
      與三野禎倫
    • Journal Title

      経済経営研究

      Volume: Vol. 39 No. 2 Pages: 149-193

    • Open Access
    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Journal Article] 非財務情報のマネジメント,測定および開示に関する実態調査の分析 -統合報告の内容要素の視点から-2019

    • Author(s)
      與三野禎倫
    • Journal Title

      経済経営研究

      Volume: Vol. 39 No. 2 Pages: 111-148

    • Open Access
    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Journal Article] Analyzing the determinants of non-financial information disclosure in the integrated report from the viewpoint of content elements: Evidence from Japan2019

    • Author(s)
      Tadanori Yosano
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: 2019-8 Pages: 1-31

    • Open Access
    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Journal Article] 経営戦略と連携する知的財産の価値評価に関する研究2016

    • Author(s)
      與三野 禎倫
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー

      Volume: 1215 Pages: 1-17

    • Data Source
      KAKENHI-PROJECT-25590102
  • [Journal Article] The Influence of financial engineering technologies on financial services sector, corporate businesses management, and financial accounting information : Integrated thought from the Risk and Opportunities Sphere : From the early 1970 to the Lehman Financial Crisis 2008-Part Ⅰ2015

    • Author(s)
      Tadanori Yosano
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: 2015-3 Pages: 1-17

    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] Systemic Complexity in Integrated Thinking2014

    • Author(s)
      Tadanori Yosano (coauthored with Bjurström, E, Johanson, U.)
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: 2014-34 Pages: 1-12

    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] Reporting on Intangibles : A Recent Survey from Japan2014

    • Author(s)
      Tadanori Yosano
    • Journal Title

      Intellectual Capital in Organizations-Nonfinancial Reports and Account, Rontledge

      Volume: 1 Pages: 182-202

    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] わが国での統合報告書の実態2014

    • Author(s)
      與三野禎倫(神藤浩明・松山将之との共著)
    • Journal Title

      経済経営研究

      Volume: 35 Issue: 1 Pages: 65-82

    • Description
      (小西範幸・神藤浩明編著 日本政策投資銀行設備投資研究所)
    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] 企業の長期的発展と統合報告2014

    • Author(s)
      與三野禎倫
    • Journal Title

      企業会計

      Volume: 66 Issue: 5 Pages: 46-56

    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] Japanese IPO Intellectual Capital Information Disclosures and the Effects on their Long-Term Stock Price Performance2014

    • Author(s)
      Tadanori Yosano (coauthored with Nielsen, C., Rimmel, G.)
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: 2014-33 Pages: 1-34

    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] リスク環境の変化と財務報告の統合的な視点  ―金融市場と財務会計のインタラクションと実証会計学の貢献―2013

    • Author(s)
      與三野禎倫
    • Journal Title

      會計

      Volume: 183巻第1号 Pages: 52-59

    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] 財務と非財務の統合による経営と開示のダイナミズム:企業経営の視点2012

    • Author(s)
      與三野 禎倫
    • Journal Title

      企業会計

      Volume: 64 Pages: 790-799

    • Data Source
      KAKENHI-PROJECT-24330143
  • [Journal Article] 知的資産の経営と開示―知的資産経営報告書の開示実務の正統性獲得に向けて―2012

    • Author(s)
      與三野禎倫
    • Journal Title

      企業会計

      Volume: 第64巻第1号 Pages: 104-112

    • NAID

      40019072724

    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] 国際的なリスク・エクスポージャーと財務報告の課題2012

    • Author(s)
      與三野禎倫
    • Journal Title

      国民経済雑誌

      Volume: 第206巻第2号 Pages: 101-115

    • NAID

      110009444068

    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] 財務と非財務の統合による経営と開示のダイナミズムー企業経営の視点ー2012

    • Author(s)
      與三野禎倫
    • Journal Title

      企業会計

      Volume: 第64巻第6号 Pages: 46-55

    • Data Source
      KAKENHI-PROJECT-23243060
  • [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] The role of network boundary information in intellectual capital measures2011

    • Author(s)
      Yosano, Tadanori
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University

      Volume: No. 2011-48 Pages: 1-22

    • Data Source
      KAKENHI-PROJECT-23243060
  • [Journal Article] 組織再編の会計2011

    • Author(s)
      與三野禎倫
    • Journal Title

      企業会計と法制度(安藤英義・古賀智敏・田中建二(編著))(中央経済社)

      Pages: 97-117

    • Data Source
      KAKENHI-PROJECT-23330146
  • [Journal Article] 企業会計と法制度2011

    • Author(s)
      與三野禎倫, 組織再編の会計, 安藤英義・古賀智敏・田中建二
    • Journal Title

      中央経済社

      Pages: 97-117

    • Data Source
      KAKENHI-PROJECT-23330146
  • [Journal Article] Analyst' Perception of Intellectual Capital Information2010

    • Author(s)
      Sakakibara, Shigeki, Bo Hanason, Yosano, Tadanori, Kozumi, Hideo
    • Journal Title

      Australian Accounting Review

      Volume: Vol.20 Pages: 274-285

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Market Reactions to Accounting Policy Choices for Mergers and Acquisitions : Evidence for the Japanese Adoption of International Accounting Standards2010

    • Author(s)
      與三野禎倫・島田佳憲
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー

      Volume: 第53号 Pages: 1-38

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Bank-Firm Relationship and the Use of Derivatives in Japan2010

    • Author(s)
      與三野禎倫・I Wayan Nuka Lantara
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー

      Volume: 第58号 Pages: 1-26

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Market Reaction to Accounting Policy Choices of Mergers and Acquisitions in Japan : Evidence for the Japanese Adoption of International Accounting Standards2010

    • Author(s)
      Tadanori Yosano, Co-authored, Shimada, Y.
    • Journal Title

      Proceedings of the 33^<rd> European Accounting Association Annual Conference(forthcoming) (掲載確定)

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Cross-sectional Stock Returns on Fundamental Value vs.Market Value in Mergers and Acquisitions : Evidence from Japan2010

    • Author(s)
      Tadanori Yosano, Co-authored, Shimada, Y.
    • Journal Title

      European Financial Management Association 2010 Annual Meetings(forthcoming)

      Pages: 1-36

    • Data Source
      KAKENHI-PROJECT-20330095
  • [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] ストック・オプション報酬の費用化と導入企業の属性分析/市場の評価2010

    • Author(s)
      鄭義哲・與三野禎倫
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー

      Volume: 第50号 Pages: 1-20

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Post-stock Performance of Bailout Acquisitions in Japan : A One Decade Experience2010

    • Author(s)
      與三野禎倫・島田佳憲
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー

      Volume: 第28号 Pages: 1-36

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Testing the Pecking Order, Method-of-Payment, Financial Slack, and Misvaluation Hypotheses for Tender Offers : Evidence from Japan2010

    • Author(s)
      與三野禎倫・島田佳憲
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー

      Volume: 第52号 Pages: 1-33

    • Data Source
      KAKENHI-PROJECT-20330095
  • [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] Intellectual capital disclosures in Japanese IPO prospectuses2009

    • Author(s)
      Tadanori Yosano, Co-authored, Rimmel, G., Nielsen, C.
    • Journal Title

      Journal of Human Resource Costing & Accounting Volume:13, Issue:4

      Pages: 316-337

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20330095
  • [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] Cross-sectional Stock Returns on Fundamental value vs. Market Value in Mergersand Acquisitions : Evidence from Japan2008

    • Author(s)
      Yosano, T., Shimada, Y.
    • Journal Title

      Discussion Paper No. 2008-59, Graduate School of Business Administration, Kobe University 2008-59

      Pages: 1-30

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] 日本のM&A案件におけるファンダメンタル価値と市場価格に関する研究2008

    • Author(s)
      與三野禎倫, 島田佳恵
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー 第41号

      Pages: 1-26

    • 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] 企業価値評価と合併・買収に関する資本市場の影響分析2008

    • Author(s)
      與三野禎倫・島田佳憲
    • Journal Title

      国民経済雑誌 198号3巻

      Pages: 63-78

    • NAID

      110006852938

    • Data Source
      KAKENHI-PROJECT-19203024
  • [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] Market Reaction to Accounling Policy Choices of Merger and Acquisition in Japan : Evidence to International Accounting Convergence2008

    • Author(s)
      Yosano, T., Shimada, Y.
    • Journal Title

      Discussion Paper No. 2008-28, Graduate School of Business Adminislralion, Kobe Univcrsily 2008-28

      Pages: 1-24

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] 企業価他評価と合併・買収に関する資本市場の影響分析2008

    • Author(s)
      與三野禎倫, 島田佳憲
    • Journal Title

      『国民継済雑誌』, 神戸大学経済継営学会 第198号第3巻

      Pages: 63-78

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] 無形資産情報の開示と評価2006

    • Author(s)
      與三野 禎倫
    • Journal Title

      企業会計 第169巻第5号

      Pages: 19-30

    • NAID

      40007280093

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • [Journal Article] Intangible Asset Information : Disclosure and Valuation2006

    • Author(s)
      Tadanori Yosano
    • Journal Title

      Corporate Accounting 169-5

      Pages: 19-30

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • [Journal Article] 研究開発資産の会計的評価とリアル・オプション・アプローチ2006

    • Author(s)
      與三野禎倫
    • Journal Title

      国民経済雑誌 第194巻第5号

      Pages: 79-89

    • NAID

      110004836212

    • Data Source
      KAKENHI-PROJECT-17330103
  • [Journal Article] 研究開発資産の会計的評価とリアル・オプション・アプローチ2006

    • Author(s)
      與三野 禎倫
    • Journal Title

      国民経済雑誌 第194巻第5号

      Pages: 79-89

    • NAID

      110004836212

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • [Journal Article] Value relevance of R&D capital information : Evidence from Tokyo Stock Exchange2006

    • Author(s)
      Sakakibara, Yosano, Kozumi, Bo
    • Journal Title

      Discussion Paper Series, Graduate School of Business Administration, Kobe University 2006-6

      Pages: 1-28

    • Data Source
      KAKENHI-PROJECT-17330103
  • [Journal Article] R&D Asset Accounting Valuation and Real Option Approach2006

    • Author(s)
      Tadanori Yosano
    • Journal Title

      Kokumin-Keizai Zasshi 194-5

      Pages: 79-89

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • [Journal Article] ストック・オプション制度の浸透と株式市場の長期performanceの検証2006

    • Author(s)
      與三野 禎倫
    • Journal Title

      神戸大学大学院経営学研究科・Discussion Paper Series 2006-8

      Pages: 1-13

    • Data Source
      KAKENHI-PROJECT-15730216
  • [Journal Article] 無形資産情報の開示と評価2006

    • Author(s)
      與三野 禎倫
    • Journal Title

      会計 近刊

    • NAID

      40007280093

    • Data Source
      KAKENHI-PROJECT-17330103
  • [Journal Article] 無形資産情報の開示と評価2006

    • Author(s)
      與三野禎倫
    • Journal Title

      企業会計 第169巻第5号

      Pages: 19-30

    • NAID

      40007280093

    • Data Source
      KAKENHI-PROJECT-17330103
  • [Journal Article] The Value Relevance of the Intellectual Capital Information in Corporate Stock Valuation : A Perception of the Financial Analysts2005

    • Author(s)
      Tadanori, Yosano
    • Journal Title

      Journal of economics & business administration 191-5

      Pages: 1-19

    • NAID

      110001166281

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-15203020
  • [Journal Article] 条件付持分証券の発行とクリーン・サープラス会計2005

    • Author(s)
      與三野 禎倫
    • Journal Title

      産業経理 第64巻第4号

      Pages: 51-59

    • NAID

      40006626648

    • Data Source
      KAKENHI-PROJECT-15730216
  • [Journal Article] 株式価値評価における知的資本の重要性 : 証券アナリストのパーセプション2005

    • Author(s)
      與三野 禎倫
    • Journal Title

      国民経済雑誌 第191巻・第5号

      Pages: 1-19

    • NAID

      110001166281

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-15203020
  • [Journal Article] 株式価値評価における知的資本の重要性:証券アナリストのパーセプション2005

    • Author(s)
      與三野 禎倫
    • Journal Title

      国民経済雑誌 第191巻・第5号

      Pages: 1-19

    • NAID

      110001166281

    • Data Source
      KAKENHI-PROJECT-15203020
  • [Journal Article] Japanese Analysts' Perception of the Needs for Non-financial Information2005

    • Author(s)
      Sakakibara, Bo, Yosano
    • Journal Title

      Proceedings of 1ST EIASM Work Shop on Visualising, Measuring, and Managing Intangibles and Intellectual Capital 1-1(CD-ROM)

      Pages: 1-26

    • Data Source
      KAKENHI-PROJECT-17330103
  • [Journal Article] 条件付持分証券の発行と公正価値会計2004

    • Author(s)
      與三野 禎倫
    • Journal Title

      企業会計 第164巻第12号

      Pages: 32-40

    • Data Source
      KAKENHI-PROJECT-15730216
  • [Journal Article] ストック・オプション報酬の費用化と導入企業の属性分析/市場の評価£

    • Author(s)
      鄭義哲・與三野禎倫
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー 第50号

      Pages: 1-20

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Bank-Firm Relationship and the Use of Derivatives in Japan

    • Author(s)
      Yosano Tadanori, I Wayan Nuka Lantara
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー 第58号

      Pages: 1-26

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Testing the Pecking Order, Method-of-Payment, Financial Slack, and Misvaluation Hypotheses for Tender Offers : Evidence from Japan

    • Author(s)
      與三野禎倫, 島田佳憲
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー 第52号

      Pages: 1-33

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Post-stock Performance of Bailout Acquisitions in Japan : A One Decade Experience

    • Author(s)
      與三野禎倫, 島田佳憲
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー 第28号

      Pages: 1-36

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Cross-sectional Stock Returns on Fundamental Value vs. Market Value in Mergers and Acquisitions: Evidence from Japan

    • Author(s)
      Yosano, Tadanori, Yoshinori Shimada
    • Journal Title

      Discussion Paper, Graduate School of Business Administration, Kobe University No.2008-59

    • Data Source
      KAKENHI-PROJECT-19203024
  • [Journal Article] 企業価値評価と合併・買収に関する資本市場の影響分析

    • Author(s)
      與三野禎倫・島田佳憲
    • Journal Title

      『国民経済雑誌』神戸大学経済経営学会 第198号第3巻

      Pages: 63-78

    • NAID

      110006852938

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] 日本のM&A案件におけるファンダメンタル価値と市場価格に関する研究

    • Author(s)
      與三野禎倫・島田佳憲
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー 第41号

      Pages: 1-26

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Analyst' Perception of Intellectual Capital Information

    • Author(s)
      Sakakibara Shigeki, Bo Hansson, Yosano Tadanori, Kozumi, Hideo
    • Journal Title

      Australian Accounting Review Vol.20

      Pages: 274-285

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20330095
  • [Journal Article] Market Reactions to Accounting Policy Choices for Mergers and Acquisitions : Evidence for the Japanese Adoption of International Accounting Standars

    • Author(s)
      與三野禎倫, 島田佳憲
    • Journal Title

      神戸大学大学院経営学研究科ディスカッションペーパー 第53号

      Pages: 1-38

    • Data Source
      KAKENHI-PROJECT-20330095
  • [Presentation] Analyzing the determinants of non-financial information disclosure in the integrated report from the viewpoint of content elements: Evidence from Japan2018

    • Author(s)
      Tadanori Yosano
    • Organizer
      14th Interdisciplinary Conference on Intangibles and Intellectual Capital
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01935
  • [Presentation] Dynamic Reporting of Intangibles, A three continental approach2013

    • Author(s)
      Tadanori Yosano (co-presented with Wulf, I, Durst, S)
    • Organizer
      The World Conference on Intellectual Capital for Communities 9th Edition
    • Place of Presentation
      World Bank Paris Office
    • Year and Date
      2013-06-07
    • Data Source
      KAKENHI-PROJECT-23243060
  • [Presentation] リスク環境の変化と財務報告の統合的な視点2012

    • Author(s)
      與三野禎倫
    • Organizer
      日本会計研究学会第71回大会
    • Place of Presentation
      一橋大学,東京都国立市
    • Data Source
      KAKENHI-PROJECT-23243060
  • [Presentation] Reporting on intangibles, a recent survey from Japan2012

    • Author(s)
      Tadanori Yosano
    • Organizer
      The World Conference on Intellectual Capital for Communities Eighth Edition
    • Place of Presentation
      World Bank Paris Office, Paris, France
    • Data Source
      KAKENHI-PROJECT-23243060
  • [Presentation] Isomorphic Change of Accounting Standards Against the Background of Globalization2012

    • Author(s)
      Tadanori Yosano
    • Organizer
      35th Annual Congress of the European Accounting Association
    • Place of Presentation
      University of Ljubljana, Ljubljana, Slovenia
    • Data Source
      KAKENHI-PROJECT-23243060
  • [Presentation] リスク環境の変化と財務会計・開示システムの展望2012

    • Author(s)
      與三野禎倫
    • Organizer
      国際会計研究学会第29回研究大会
    • Place of Presentation
      近畿大学,大阪府
    • Data Source
      KAKENHI-PROJECT-23243060
  • [Presentation] 日本会計基準と国際会計基準ー過去・現在・未来ー2012

    • Author(s)
      與三野禎倫
    • Organizer
      国際会計研究学会 第2回西日本部会
    • Place of Presentation
      神戸学院大学,兵庫県神戸市
    • Data Source
      KAKENHI-PROJECT-23243060
  • [Presentation] Isomorphic Change of Accounting Standards against the Background of Globalization2011

    • Author(s)
      Yosano, Tadanori
    • Organizer
      Taiwan Accounting Association, 2011 Accounting Theory and Practice Conference
    • Place of Presentation
      National Chengchi University, Taipei, Taiwan
    • Data Source
      KAKENHI-PROJECT-23243060
  • [Presentation] Market Reaction to Accounting Policy Choices of Mergers and Acquisitions in Japan : Evidence to International Accounting Convergence2010

    • Author(s)
      與三野禎倫
    • Organizer
      33^<rd> Annual Congress, European Accounting Association
    • Place of Presentation
      Istanbul (Turkey)
    • Year and Date
      2010-05-19
    • Data Source
      KAKENHI-PROJECT-20330095
  • [Presentation] Cross-sectional Stock Returns on Fundamental Value vs. Market Value in Mergers and Acquisitions : Evidence from Japan2010

    • Author(s)
      與三野禎倫
    • Organizer
      2010 Annual Meeting, European Financial Management Association
    • Place of Presentation
      Aarhus (Denmark)
    • Year and Date
      2010-06-24
    • Data Source
      KAKENHI-PROJECT-20330095
  • [Presentation] Value relevance of R&D capital information:Evidence from Tokyo stock exchange2006

    • Author(s)
      Tadanori Yosano
    • Organizer
      2nd Workshop on Visualising, Measuring and Managing lntangibles and lntellectual Capital
    • Place of Presentation
      Maastricht,The Netherlands
    • Year and Date
      2006-10-25
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • [Presentation] Value relevance of R & D capital information : Evidence from Tokyo stock exchange2006

    • Author(s)
      Yosano
    • Organizer
      2nd Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital(Maastricht, The Netherlands)
    • Place of Presentation
      (jointly presented with Euichul Jung)
    • Year and Date
      2006-10-25
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • [Presentation] Value relevance of R & D capital information : Evidence from Tokyo stock exchange2006

    • Author(s)
      Yosano
    • Organizer
      29th European Accounting Association Annual Congress
    • Place of Presentation
      Dublin, Ireland
    • Year and Date
      2006-03-22
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • [Presentation] Value relevance of R&D capital information:Evidence from Tokyo stock exchange2006

    • Author(s)
      Tadanori Yosano
    • Organizer
      29th European Accounting Association Annual Congress
    • Place of Presentation
      Dublin,lreland
    • Year and Date
      2006-03-22
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • [Presentation] Japanese analysts'perception of intellectual capital information2005

    • Author(s)
      Yosano
    • Organizer
      1st Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital(Ferrara, Italy)
    • Place of Presentation
      jointly presented with Bo Hansson
    • Year and Date
      2005-10-18
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • [Presentation] Japanese analysts' perception of intellectual capital information2005

    • Author(s)
      Tadanori Yosano
    • Organizer
      1st Workshop on Visualising, Measuring and Managing lntangibles and lntellectual Capital
    • Place of Presentation
      Ferrara,ltaly
    • Year and Date
      2005-10-18
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17330103
  • 1.  KOGA Chitoshi (70153509)
    # of Collaborated Projects: 6 results
    # of Collaborated Products: 8 results
  • 2.  SAKURAI Hisakatsu (10127368)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 0 results
  • 3.  OTOGAWA Kazuhisa (90295733)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 0 results
  • 4.  KITAGAWA Norio (80509844)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 0 results
  • 5.  TAKADA Tomomi (00452483)
    # of Collaborated Projects: 3 results
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  • 6.  KIKUYA Masato (10132101)
    # of Collaborated Projects: 3 results
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  • 7.  KOZUMI Hideo (10261273)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 3 results
  • 8.  KISHIDA Masao (10030644)
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  • 12.  KAWASAKI Teruyuki (10122227)
    # of Collaborated Projects: 2 results
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  • 13.  ISHIKAWA Hiroyuki (60326246)
    # of Collaborated Projects: 2 results
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  • 14.  TSUTIDA Toshiya (30263453)
    # of Collaborated Projects: 2 results
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  • 15.  MURAMIYA Katsuhiko (50452488)
    # of Collaborated Projects: 2 results
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  • 16.  SAKAKIBARA Shigeki (10030719)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 4 results
  • 17.  YAMASAKI Takashi (30403223)
    # of Collaborated Projects: 2 results
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  • 18.  SUZUKI Kazumi (90235937)
    # of Collaborated Projects: 2 results
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  • 19.  TANAKA Kenji (60096857)
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  • 20.  IGARASHI Norio (00456336)
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  • 21.  YASUI Kazuhiro (60437449)
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  • 22.  YAO Jun (00610932)
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    # of Collaborated Products: 1 results
  • 23.  FU Xin (80551051)
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  • 24.  OBINATA Takashi (20224305)
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  • 25.  KOJIMA Koji (80388727)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 26.  SAKURAI Takanori (50326708)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 27.  SUDA Kazuyuki (00171273)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 28.  NAKANO Makoto (00275017)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 29.  YAEKURA Takashi (90308560)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 30.  WAKABAYASHI Hiromi (20326995)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 31.  HU Dan (10386667)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 3 results
  • 32.  KOKUBU Katsuhiko (70225407)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 33.  ITO Yoshihiro (10168388)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 34.  ONISHI Yasushi (80412120)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 35.  OGURA Noboru (10145352)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 36.  KAJIWARA Takehisa (30292080)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 37.  SAKA Chika (10309403)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 38.  NAKAJIMA Michiyasu (10227803)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 39.  PARK Kyungpyo (40346630)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 40.  HIGASHIDA Akira (50434866)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 41.  HORIGUCHI Shinji (10432569)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 42.  MIZUGUCHI Takeshi (60295441)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 43.  MIYAZAKI Nobuyuki (60190766)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 44.  MUKOYAMA Atsuo (50200241)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 45.  MURAI Hideki (60219871)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 46.  YAGI Hiroyuki (60210217)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 47.  SHIMADA Tomoaki (40410229)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 48.  HATAKEDA Takashi (90319898)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 49.  NAKANO Tsuneo (60093522)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 50.  SHIMIZU Yasuhiro (80324903)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 51.  HORIE Masayuki (70173630)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 52.  ICHITAKA Ryuji (30330137)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 53.  OHNUMA Hiroshi (00292079)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 54.  SAKURADA Joe (10335763)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 55.  KAGAYA Tetsuyuki (80323913)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 56.  YAZAWA Kenichi (70406817)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 57.  KOMETANI Kenji (90432731)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 58.  OKAMOTO Noriaki (00433566)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 59.  SHIMANAGA Kazuyuki (90362821)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 60.  IGARASHI Kunimasa (90113993)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 61.  YAO Xiaojia (50610474)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results
  • 62.  OKINO Koji (00319906)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 63.  NAKAOKA Takayoshi (50633822)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 64.  TAKEDA Ryuji (80030708)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 65.  UENO Kiyotaka (90140631)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 66.  URASAKI Naohiro (60203600)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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