Kitagawa Norio 北川教央

… Alternative Names

KITAGAWA Norio 北川教央

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Researcher Number	80509844
Other IDs
Affiliation (Current)	2025: 神戸大学, 経営学研究科, 教授
Affiliation (based on the past Project Information) *help	2022 – 2023: 神戸大学, 経営学研究科, 教授 2018 – 2021: 神戸大学, 経営学研究科, 准教授 2015 – 2016: 神戸大学, 経営学研究科, 准教授 2013: 神戸大学, 大学院・経営学研究科, 准教授 2011 – 2013: 神戸大学, 経営学研究科, 准教授 2008 – 2011: 神戸大学, 大学院・経営学研究科, 准教授 2009: 神戸大学, 経営学研究科, 准教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Accounting
Keywords	Principal Investigator 決算発表 / 会計情報 / 情報波及効果 / 利益の品質 / 利益調整 / 経済の不確実性 / 出来高反応 / 株価反応 / 株式市場の不確実性 / 波及効果 … More / 経営者予想の正確度 / 会計利益の品質 / 業種 / 国際会計基準 / 事業戦略 / 同業他社 / 市場の効率性 / 製品市場の競争 / 経営者予想利益 / 会計利益 / 利益サプライズ / 利益の持続性 / 会計発生高の質 / 利益の質 / インプライド資本コスト / 利益の時系列特性 / 経営者持株比率 / 利益の予測可能性 / 利益平準化 / 会計発生高の品質 / 情報環境 / 個別リスク / 経営者予想 / 負債コスト / 株式資本コスト / 情報リスク … More Except Principal Investigator 会計情報 / 会計発生高 / 資本コスト / 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 / 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 / 保守主義 / 経済的実質主義 / 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 / S / E / B / I / COMPUSTAT / 会計情報の理解可能性 / 裁量的発生高 / 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 / 予測情報 / 理解可能性 / 雑誌会計 / 企業会計基準委員会 / ダブル・オークション / 情報効果 / 実証研究 / 実験研究 Less

An Empirical Research on Macroeconomic Uncertainty and the Usefulness of Accounting InformationPrincipal Investigator
- Principal Investigator
  
  北川教央
- Project Period (FY)
  2023 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
The effect of product market competition on the usefulness of accounting informationPrincipal Investigator
- Principal Investigator
  
  Kitagawa Norio
- Project Period (FY)
  2018 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
Cross-border accounting information transfersPrincipal Investigator
- Principal Investigator
  
  KITAGAWA Norio
- Project Period (FY)
  2015 – 2016
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- 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
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
The empirical relationship between earnings quality, cost of equity capital, and cost of debtPrincipal Investigator
- Principal Investigator
  
  KITAGAWA Norio
- Project Period (FY)
  2009 – 2012
- Research Category
  
  Grant-in-Aid for Young Scientists (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
Empirical and Experimental Researches about Understandability ofAccounting Information
- 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

All 2024 2022 2021 2020 2019 2018 2017 2016 2013 2012 2011 2010 2009 2008 Other

All Journal Article Presentation

[Journal Article] 株式市場の不確実性と決算発表に対する株価・出来高反応2024
- Author(s)
  北川教央
- Journal Title
  
  會計
  
  Volume: 205 Pages: 149-161
- Data Source
  KAKENHI-PROJECT-23K01670
[Journal Article] 決算発表の情報波及効果－研究動向と課題－2022
- Author(s)
  北川教央
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 60 Pages: 27-36
- Data Source
  KAKENHI-PROJECT-18K01910
[Journal Article] Product Market Competition and Overreaction to Intra-Industry Information Transfers2021
- Author(s)
  Norio Kitagawa
- Journal Title
  
  The Japanese Accounting Review
  
  Volume: 11 Issue: 1 Pages: 1-32
- DOI
  10.11640/tjar.11.2021.01
- NAID
  130008136722
- ISSN
  2185-4785, 2185-4793
- Year and Date
  2021-12-28
- Language
  English
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-18K01910
[Journal Article] 企業の事業戦略と決算発表の情報波及効果2020
- Author(s)
  北川教央
- Journal Title
  
  会計プログレス
  
  Volume: 22 Pages: 1-16
- NAID
  130008083219
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18K01910
[Journal Article] 同業他社の利益の品質が及ぼす経済的影響2020
- Author(s)
  北川教央
- Journal Title
  
  會計
  
  Volume: 197 (6) Pages: 75-87
- NAID
  40022233493
- Data Source
  KAKENHI-PROJECT-18K01910
[Journal Article] 日本の地域銀行を対象としたファンダメンタル・スコアの有効性2020
- Author(s)
  北川教央・深谷優介
- Journal Title
  
  国民経済雑誌
  
  Volume: 222 (2) Pages: 53-72
- NAID
  120007143565
- Data Source
  KAKENHI-PROJECT-18K01910
[Journal Article] IFRSの任意適用と決算発表の情報波及効果2019
- Author(s)
  北川教央
- Journal Title
  
  會計
  
  Volume: 195 Pages: 512-524
- NAID
  40021875103
- Data Source
  KAKENHI-PROJECT-18K01910
[Journal Article] 製品市場の競争と決算発表の情報波及効果2018
- Author(s)
  北川教央
- Journal Title
  
  會計
  
  Volume: 193 Pages: 55-67
- NAID
  40021529026
- Data Source
  KAKENHI-PROJECT-18K01910
[Journal Article] 業種分類と業種内における決算発表の情報波及効果2018
- Author(s)
  北川教央
- Journal Title
  
  国民経済雑誌
  
  Volume: 218 Pages: 15-32
- Data Source
  KAKENHI-PROJECT-18K01910
[Journal Article] 企業のディスクロージャーが他企業に及ぼす波及効果2017
- Author(s)
  北川教央
- Journal Title
  
  国民経済雑誌
  
  Volume: 215 Pages: 51-72
- NAID
  120006462311
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K17161
[Journal Article] Product market competition and overreaction to intra-industry information transfers2017
- Author(s)
  Norio Kitagawa
- Journal Title
  
  Available at SSRN (https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2723928)
  
  Volume: － Pages: 1-55
- NAID
  130008136722
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K17161
[Journal Article] Product Market Competition and Overreaction to Intra-Industry Information Transfers2016
- Author(s)
  Norio Kitagawa
- Journal Title
  
  Working paper
  
  Volume: なし Pages: 1-47
- NAID
  130008136722
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15K17161
[Journal Article] 経営者による利益予想情報の産業間波及効果2016
- Author(s)
  北川教央
- Journal Title
  
  會計
  
  Volume: 近刊
- NAID
  40020859846
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15K17161
[Journal Article] Management forecasts, idiosyncratic risk, and information environment, Discussion Paper, Graduate School of Business Administration2013
- Author(s)
  Kitagawa, N.and S. Okuda
- Journal Title
  
  Kobe University
- Data Source
  KAKENHI-PROJECT-21730370
[Journal Article] 特別損失の計上頻度による将来業績の予測可能性2013
- Author(s)
  北川教央
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 51巻12号 Pages: 27-36
- Data Source
  KAKENHI-PROJECT-23330146
[Journal Article] 会計利益と課税所得の差額情報による将来業績の予測能力2012
- Author(s)
  池田健一・金光明雄・北川教央・音川和久
- 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・シリーズ
  
  Volume: 2012-32号 Pages: 1-43
- Data Source
  KAKENHI-PROJECT-23330146
[Journal Article] 特別損失の計上頻度と将来業績の関連性2012
- Author(s)
  北川教央・小谷学
- Journal Title
  
  国民経済雑誌
  
  Volume: 206巻6号 Pages: 29-47
- NAID
  110009500423
- Data Source
  KAKENHI-PROJECT-23330146
[Journal Article] Implied cost of capital over the last 20 years2011
- Author(s)
  Kitagawa, N., and M. Gotoh
- Journal Title
  
  ost of capital over the last 20 years, The Japanese Accounting Review
  
  Volume: Vol.1 Pages: 71-104
- NAID
  130004974734
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730370
[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 managerial ownership on the cost of debt: Evidence from Japan, Journal of Accounting2011
- Author(s)
  Shuto, A., and N. Kitagawa
- Journal Title
  
  Auditing and Finance
  
  Volume: Vol.26, No.3 Pages: 590-620
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730370
[Journal Article] The effect of non-financial risk information on the evaluation of implied coat of capitals2011
- Author(s)
  Norio Kitagawa, Hyonok Kim, Masatoshi Goto
- 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: 2011・6 Pages: 1-34
- Data Source
  KAKENHI-PROJECT-21730370
[Journal Article] The effect of managerial ownership on the cost of debt : Evidence from Japan2011
- Author(s)
  Akinobu Shuto, Norio Kitagawa
- Journal Title
  
  Journal of Accounting, Auditing and Finance
  
  Volume: 26(3) Pages: 590-620
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730370
[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] The effect of non-financial risk information on the evaluation of implied cost of capitals, Discussion Paper No.2011-6, Graduate School of Business Administration2011
- Author(s)
  Kitagawa, N., H. Kim, and M. Gotoh
- Journal Title
  
  Kobe University
  
  Pages: 1-34
- Data Source
  KAKENHI-PROJECT-21730370
[Journal Article] わが国の会計制度改革期における利益の質と個別リスクとの関係について2011
- Author(s)
  奥田真也・北川教央
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 第49巻第8号 Pages: 91-100
- NAID
  40018930639
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730370
[Journal Article] 利益の品質と負債コストの関連性2010
- Author(s)
  北川教央
- 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: 2010・32 Pages: 1-18
- Data Source
  KAKENHI-PROJECT-21730370
[Journal Article] 利益の品質と負債コストの関連性2010
- Author(s)
  北川教央
- 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: 2010・32 Pages: 1-18
- Data Source
  KAKENHI-PROJECT-21730370
[Journal Article] 国際会計基準の適用に関する実証的評価2010
- Author(s)
  北川教央
- Journal Title
  
  国民経済雑誌
  
  Volume: 第202 Pages: 65-91
- NAID
  110007875652
- Data Source
  KAKENHI-PROJECT-21330110
[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
[Presentation] The effect of bank monitoring on the demand for earnings quality in bond contracts2018
- Author(s)
  Norio Kitagawa
- Organizer
  European Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01910
[Presentation] Management forecasts, idiosyncratic risk, and information environment2013
- Author(s)
  奥田真也・北川教央
- Organizer
  日本ディスクロージャー研究学会第7回研究大会
- Place of Presentation
  福島学院大学
- Year and Date
  2013-05-12
- Data Source
  KAKENHI-PROJECT-21730370
[Presentation] 特別損益の計上頻度が利益の予測可能性に及ぼす影響2012
- Author(s)
  北川教央・小谷学
- Organizer
  日本会計研究学会第71回全国大会
- Place of Presentation
  一橋大学
- Year and Date
  2012-08-31
- Data Source
  KAKENHI-PROJECT-23330146
[Presentation] Implied cost of capital over the last 20 years2011
- Author(s)
  Gotoh, M., and N. Kitagawa
- Organizer
  American Accounting Association Annual Meeting
- Place of Presentation
  Hilton hotel and Sheraton hotel, San Francisco. America
- Data Source
  KAKENHI-PROJECT-21730370
[Presentation] The effect of non-financial risk information on the evaluation of implied cost of capitals2011
- Author(s)
  Norio Kitagawa
- Organizer
  American Accounting Associations(Research Interaction Forum Session)
- Place of Presentation
  Sheraton Denver Downtown,(Colorado, USA)
- Year and Date
  2011-08-08
- Data Source
  KAKENHI-PROJECT-21330110
[Presentation] The effect of non-financial risk information on the evaluation of implied cost of capitals2011
- Author(s)
  Norio Kitagawa
- Organizer
  American Accounting Associations (Research Interaction Forum Session)
- Place of Presentation
  Sheraton Denver Downtown, (Colorado, USA)
- Year and Date
  2011-08-08
- Data Source
  KAKENHI-PROJECT-21330110
[Presentation] The effect of non-financial risk information on the evaluation of implied cost of capitals2011
- Author(s)
  Gotoh, M., H. Kim, and N. Kitagawa
- Organizer
  America Accounting Association Annual Meeting
- Place of Presentation
  Hyatt regency and Sheraton hotel, Denver. America
- Data Source
  KAKENHI-PROJECT-21730370
[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] Management Forecasts, Idiosyncratic Risk, and Information Environment
- Author(s)
  奥田真也・北川教央
- Organizer
  日本ディスクロージャー研究学会　第7回研究大会
- Place of Presentation
  福島学院大学
- Data Source
  KAKENHI-PROJECT-21730370

1. SAKURAI Hisakatsu (10127368)

# of Collaborated Projects: 4 results

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

# of Collaborated Projects: 4 results

# of Collaborated Products: 1 results
3. GOTOH Masatoshi (70186899)

# of Collaborated Projects: 3 results

# of Collaborated Products: 5 results
4. YOSANO Tadanori (80346410)

# of Collaborated Projects: 3 results

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

# of Collaborated Projects: 3 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. ISHIKAWA Hiroyuki (60326246)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
10. TSUTIDA Toshiya (30263453)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
11. MURAMIYA Katsuhiko (50452488)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
12. OBINATA Takashi (20224305)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. KOJIMA Koji (80388727)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. SAKURAI Takanori (50326708)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. SUDA Kazuyuki (00171273)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. NAKANO Makoto (00275017)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. YAEKURA Takashi (90308560)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. WAKABAYASHI Hiromi (20326995)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. KOGA Chitoshi (70153509)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Kitagawa Norio 北川 教央

KITAGAWA Norio 北川 教央

Research Projects

Research Products

Co-Researchers

An Empirical Research on Macroeconomic Uncertainty and the Usefulness of Accounting InformationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The effect of product market competition on the usefulness of accounting informationPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Cross-border accounting information transfersPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

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

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

Project Period (FY)

Research Category

Research Field

Research Institution

The empirical relationship between earnings quality, cost of equity capital, and cost of debtPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The comprehensive research on accounting-based firm valuation

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Empirical and Experimental Researches about Understandability ofAccounting Information

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] 株式市場の不確実性と決算発表に対する株価・出来高反応2024

Author(s)

Journal Title

Data Source

[Journal Article] 決算発表の情報波及効果－研究動向と課題－2022

Author(s)

Journal Title

Data Source

[Journal Article] Product Market Competition and Overreaction to Intra-Industry Information Transfers2021

Author(s)

Journal Title

DOI

NAID

ISSN

Year and Date

Language

Data Source

[Journal Article] 企業の事業戦略と決算発表の情報波及効果2020

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 同業他社の利益の品質が及ぼす経済的影響2020

Author(s)

Journal Title

NAID

Data Source

Kitagawa Norio 北川教央

KITAGAWA Norio 北川教央