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Kawashima Kenji  川島 健司

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KAWASHIMA Kenji  川島 健司

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Researcher Number 80406652
Other IDs
Affiliation (Current) 2025: 法政大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help 2014 – 2023: 法政大学, 経営学部, 教授
2012 – 2013: 法政大学, 経営学部, 准教授
2008 – 2010: Hosei University, 経営学部, 准教授
2007: Hosei University, 経営学部, 専任講師
2006: 千葉商科大学, 商経学部, 講師
Review Section/Research Field
Principal Investigator
Accounting / Basic Section 07100:Accounting-related
Except Principal Investigator
Accounting
Keywords
Principal Investigator
財務会計 / 財務報告 / ディスクロージャー / 時価測定 / 会計学 / 回収可能価額 / 資産再評価 / 減損会計 / 自然資本 / 会計用語 … More / 非財務情報 / 統合報告 / 印象管理 / 熊本地震 / 自然災害 / 適時開示情報 / 平成28年(2016年)熊本地震 / 東日本大震災 / 資本コスト / グラフ / 会計情報の信頼性 / 遊休資産 / 土地再評価 / 公正価値 / value to the business / 時価情報の性質 / 使用価値 / 正味売却価額 / 資産の時価測定 … More
Except Principal Investigator
リスク情報 / 業績予想 / 公正価値 / 四半期情報 / 伊藤レポート / モジュラー型開示 / ROE / 統合報告 / コーポレートガバナンス / ディスクロージャー / ショートターミズム / CSR / 組織資本 / 研究開発 / 無形資産 / 非財務指標 / 自発的ディスクロージャー / 有事価値関連性 / IR / コーポレート・ガバナンス / 非財務情報 / 自発的開示 Less
  • Research Projects

    (7 results)
  • Research Products

    (36 results)
  • Co-Researchers

    (17 People)
  •  Research on Non-financial information and the Integrated ReportingPrincipal Investigator

    • Principal Investigator
      Kawashima Kenji
    • Project Period (FY)
      2018 – 2023
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Hosei University
  •  Financial Reporting and The Great East Japan EarthquakePrincipal Investigator

    • Principal Investigator
      KAWASHIMA Kenji
    • Project Period (FY)
      2014 – 2017
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Hosei University
  •  A multifaceted research on the relation between accounting and reporting system and corporate short-termism

    • Principal Investigator
      ITO Kunio
    • Project Period (FY)
      2012 – 2014
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Hitotsubashi University
  •  Using of Graphs in Japanese Financial ReportingPrincipal Investigator

    • Principal Investigator
      KAWASHIMA Kenji
    • Project Period (FY)
      2012 – 2013
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Hosei University
  •  Empirical Research of Voluntary Disclosures

    • Principal Investigator
      ITO Kunio
    • Project Period (FY)
      2008 – 2010
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Hitotsubashi University
  •  Research on accounting standards for asset measurementPrincipal Investigator

    • Principal Investigator
      KAWASHIMA Kenji
    • Project Period (FY)
      2008 – 2009
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Hosei University
  •  会計情報の信頼性をめぐる実証研究Principal Investigator

    • Principal Investigator
      川島 健司
    • Project Period (FY)
      2006 – 2007
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Hosei University
      Chiba University of Commerce

All 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2009 2008 Other

All Journal Article Presentation

  • [Journal Article] 内部留保という用語の使用法に関する研究2023

    • Author(s)
      川島健司
    • Journal Title

      日本簿記学会年報

      Volume: 第39号

    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Journal Article] 「収益」という用語の定義は、なぜ多様に存在するのか2022

    • Author(s)
      川島健司
    • Journal Title

      會計

      Volume: 第202巻, 第1号 Pages: 67-79

    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Journal Article] 「収益」という用語は、なぜ定義が曖昧なのか2022

    • Author(s)
      川島健司
    • Journal Title

      會計

      Volume: ー

    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Journal Article] 財務報告におけるグラフの作成に関するガイドライン2021

    • Author(s)
      川島健司
    • Journal Title

      産業経理

      Volume: 81

    • NAID

      40022660737

    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Journal Article] 「収益」という用語は、いつからどのように使われてきたか2020

    • Author(s)
      川島健司
    • Journal Title

      會計

      Volume: 198 Pages: 43-56

    • NAID

      40022418637

    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Journal Article] 会計用語の起源特定化のための分析枠組み2019

    • Author(s)
      川島健司
    • Journal Title

      経営志林

      Volume: 56 Pages: 1-11

    • NAID

      40021967523

    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Journal Article] 自然資本のディスクロージャー―制度的背景、説明理論、および事例研究2018

    • Author(s)
      川島健司
    • Journal Title

      経営ディスクロージャー研究

      Volume: 第17号 Pages: 23-32

    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Journal Article] 平成28年(2016年)熊本地震における適時開示情報の分析2017

    • Author(s)
      川島健司
    • Journal Title

      産業経理

      Volume: 76, 4 Pages: 58-81

    • NAID

      40021102868

    • Data Source
      KAKENHI-PROJECT-26380621
  • [Journal Article] 日本企業の資産価値評価 近年に観察される予期せざる帰結と課題2013

    • Author(s)
      川島健司
    • Journal Title

      會計

      Volume: 第148巻第2号 Pages: 193-204

    • Data Source
      KAKENHI-PROJECT-24330139
  • [Journal Article] 遊休資産の実態と情報開示2009

    • Author(s)
      川島健司
    • Journal Title

      日本インベスター・リレーションズ成果報告書『新たな情報開示モデルとIR』

      Pages: 113-125

    • Data Source
      KAKENHI-PROJECT-20730311
  • [Journal Article] 公正価値の信頼性(1)2009

    • Author(s)
      川島健司
    • Journal Title

      企業会計 Vol.61,No.11

      Pages: 108-109

    • Data Source
      KAKENHI-PROJECT-20730311
  • [Journal Article] 公正価値の信頼性(2)2009

    • Author(s)
      川島健司
    • Journal Title

      企業会計 Vol.61, No.12

      Pages: 92-93

    • Data Source
      KAKENHI-PROJECT-20730311
  • [Journal Article] 公正価値の信頼性(1)2009

    • Author(s)
      川島健司
    • Journal Title

      企業会計 Vol.61、No.11

      Pages: 108-109

    • Data Source
      KAKENHI-PROJECT-20730311
  • [Journal Article] 遊休資産の実態と情報開示2009

    • Author(s)
      川島健司
    • Journal Title

      『新たな情報開示モデルとIR』日本インベスター・リレーションズ学会の成果報告書

      Pages: 113-125

    • Data Source
      KAKENHI-PROJECT-20730311
  • [Journal Article] 公正価値の信頼性(2)2009

    • Author(s)
      川島健司
    • Journal Title

      企業会計 Vol.61、No.12

      Pages: 92-93

    • Data Source
      KAKENHI-PROJECT-20730311
  • [Journal Article] イギリス会計基準における資産価値評価-value to the businessの研究2008

    • Author(s)
      川島 健司
    • Journal Title

      『経営志林』(法政大学経営学会) 44

      Pages: 59-70

    • NAID

      120002971596

    • Data Source
      KAKENHI-PROJECT-18730302
  • [Presentation] 「内部留保」という用語の使用法に関する研究2023

    • Author(s)
      川島健司
    • Organizer
      日本簿記学会
    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Presentation] 会計基準の展開と会計用語の使用法 ー収益という用語をめぐる現状と課題2021

    • Author(s)
      川島健司
    • Organizer
      日本簿記学会 2021年度 第37回全国大会
    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Presentation] 収益用語論ー「収益」という用語は、いつから、どのように使われてきたか2019

    • Author(s)
      川島健司
    • Organizer
      日本会計研究学会 第78回大会
    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Presentation] Financial Performance and Graph Use in Japanese Corporate Annual Reports2018

    • Author(s)
      Kenji Kawashima
    • Organizer
      The 41st European Accounting Association Annual Congress
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01943
  • [Presentation] Natural Disaster, Corporate Disclosure, and Capital Market Reactions: A Case Study of the 2016 Kumamoto Earthquakes in Japan2017

    • Author(s)
      Kenji Kawashima
    • Organizer
      American Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380621
  • [Presentation] Capital Market Reaction to Natural Disaster, Corporate Disclosure, and Corporate Philanthropy: A Case Study of the 2016 Kumamoto Earthquakes in Japan2017

    • Author(s)
      Kenji Kawashima
    • Organizer
      European Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380621
  • [Presentation] Capital Market Reaction to Disclosure in Disaster:A Case Study of the 2016 Kumamoto Earthquakes2016

    • Author(s)
      Kenji Kawashima
    • Organizer
      28th Asian Pacific Conference on International Accounting Issues
    • Place of Presentation
      Maui, Hawaii, The United States of America
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380621
  • [Presentation] Use and Distortion of Graphs in Japanese Financial Reporting2015

    • Author(s)
      Kenji Kawashima
    • Organizer
      Asia-Pacific Conference on International Accounting Issues
    • Place of Presentation
      InterContinental Sanctuary Cove Resort, Gold Coast, Australia
    • Year and Date
      2015-11-03
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380621
  • [Presentation] An Investigation of Market Reactions to Disaster and Donation: A Case Study of the Great East Japan Earthquake2014

    • Author(s)
      Kenji Kawashima
    • Organizer
      26th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Regent Taipei(台湾/台北市)
    • Year and Date
      2014-10-28
    • Data Source
      KAKENHI-PROJECT-26380621
  • [Presentation] An Investigation of Capital Market Reactions to Timely Disclosures on the Great East Japan Earthquake2013

    • Author(s)
      Kenji KAWASHIMA
    • Organizer
      25th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Grand Hyatt Bali (インドネシア)
    • Data Source
      KAKENHI-PROJECT-24730398
  • [Presentation] An Investigation of Capital Market Reactions to Timely Disclosures on the Great East Japan Earthquake2013

    • Author(s)
      Kenji, KAWASHIMA
    • Organizer
      25^<th> Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Grand Hyatt Bali, Indonesia.
    • Year and Date
      2013-11-12
    • Data Source
      KAKENHI-PROJECT-24730398
  • [Presentation] Reliability of Fair Value Measurements in Japan, European Accounting Association2013

    • Author(s)
      Kenji KAWASHIMA
    • Organizer
      36^<th> Annual Congress 2013
    • Place of Presentation
      Paris-Dauphine University , France.
    • Year and Date
      2013-05-07
    • Data Source
      KAKENHI-PROJECT-24730398
  • [Presentation] Reliability of Fair Value Measurements in Japan2013

    • Author(s)
      Kenji KAWASHIMA
    • Organizer
      European Accounting Association, 36th Annual Congress 2013
    • Place of Presentation
      Paris-Dauphine University(フランス)
    • Data Source
      KAKENHI-PROJECT-24730398
  • [Presentation] Reevaluation of Land Revaluation : An Examination of the Reliability of Fair Value Measurements in Japan2012

    • Author(s)
      Kenji KAWASHIMA
    • Organizer
      24th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      The Riz-Carlton Kapalua, the United States of America
    • Year and Date
      2012-10-23
    • Data Source
      KAKENHI-PROJECT-24730398
  • [Presentation] 財務報告におけるグラフの利用と歪曲に関する実態分析2012

    • Author(s)
      川島健司
    • Organizer
      日本会計研究学会
    • Place of Presentation
      一橋大学(東京都)
    • Year and Date
      2012-09-01
    • Data Source
      KAKENHI-PROJECT-24730398
  • [Presentation] 土地再評価の「再評価」-時価測定の信頼性に関する分析2009

    • Author(s)
      川島健司
    • Organizer
      日本会計研究学会・第68回大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2009-09-03
    • Data Source
      KAKENHI-PROJECT-20730311
  • [Presentation] 土地再評価の『再評価』-時価測定の信頼性に関する分析2009

    • Author(s)
      川島健司
    • Organizer
      日本会計研究学会・第68回大会
    • Place of Presentation
      関西学院大学西宮上ヶ原キャンパス
    • Year and Date
      2009-09-03
    • Data Source
      KAKENHI-PROJECT-20730311
  • [Presentation] 減損会計における回収可能価額の測定2008

    • Author(s)
      川島健司
    • Organizer
      ディスクロージャー研究学会
    • Place of Presentation
      一橋大学
    • Year and Date
      2008-11-06
    • Data Source
      KAKENHI-PROJECT-20730311
  • [Presentation] 減損会計における日本企業の時価測定2008

    • Author(s)
      川島健司
    • Organizer
      日本ディスクロージャー研究学会・第10回研究大会
    • Place of Presentation
      一橋大学国立キャンパス
    • Year and Date
      2008-11-08
    • Data Source
      KAKENHI-PROJECT-20730311
  • [Presentation] 財務報告におけるグラフの利用と歪曲

    • Author(s)
      川島健司
    • Organizer
      日本会計研究学会
    • Place of Presentation
      一橋大学(東京都)
    • Data Source
      KAKENHI-PROJECT-24730398
  • 1.  ITO Kunio (60134889)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 2.  NAKAJO Yusuke (40244503)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 3.  NAKANO Makoto (00275017)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 4.  KAGAYA Tetsuyuki (80323913)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 5.  NOMA Mikiharu (80347286)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 6.  YAZAWA Kenichi (70406817)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 7.  TSUMURAYA Shouichi (90432054)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 0 results
  • 8.  TAKEGUCHI Keisuke (80386333)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 9.  KOMETANI Kenji (90432731)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 10.  SUZUKI Taketsugu (00408692)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 11.  OTSUKA Shigeo (20213770)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 12.  UMEHARA Hidetsugu (40282420)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 13.  KIM HyonOk (40547270)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 14.  SUZUKI Tomohiro (50609021)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 15.  URASAKI Naohiro (60203600)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 16.  OTA Kouji (70366839)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 17.  OCHI Manabu (90613844)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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