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OSHIKA Tomoki  大鹿 智基

ORCIDConnect your ORCID iD *help
Researcher Number 90329160
Other IDs
External Links
Affiliation (Current) 2025: 早稲田大学, 商学学術院, 教授
Affiliation (based on the past Project Information) *help 2014 – 2024: 早稲田大学, 商学学術院, 教授
2008 – 2013: Waseda University, 商学学術院, 准教授
2005 – 2006: 早稲田大学, 商学学術院, 専任講師
2005 – 2006: 早稲田大学, 商学学術院, 講師
2001 – 2002: 早稲田大学, メディアネットワークセンター, 助手
Review Section/Research Field
Principal Investigator
Accounting / Basic Section 07100:Accounting-related
Except Principal Investigator
Accounting / Basic Section 07100:Accounting-related / Civil law / Accounting
Keywords
Principal Investigator
実証分析 / 企業価値 / 非財務情報 / 統合報告 / 株主総会 / サステナビリティ関連財務情報 / サステナビリティ情報 / KPIs / サステナビリティ / 保証 … More / 制度開示 / インタビュー調査 / 質問票調査 / 管理会計 / SDGs / ビジュアライゼーション / ESG / SSBJ / ISSB / KPI / 租税回避 / 価値関連性 / 会計学 / 定時株主総会 / 人的資産 / 温室効果ガス / 財務報告 / 経営者の情報開示 / 会計情報 / 買収防衛策 / アナリスト予想利益 / 経営者予想利益 / 業績予想 … More
Except Principal Investigator
XBRL / XML / サステナビリティ / 会計学 / カーボン / 非財務情報 / 企業価値 / 財務会計 / One Additional Line / 実験経済学 / 経済倫理 / インド / インセンティブ / 応用社会構築主義会計 / ディスクロージャーとインセンティブ / 会計とインセンティブ / 幸福と会計 / 成熟後の経済・社会 / ディスクロージャー / コーポレートガバナンス / 分配政策 / DS経営モデル / 経済学 / 会計 / 成熟経済 / 持続可能な発展 / 公益資本主義 / 付加価値分配計算書(会計) / Well-being / ナッジとしてのアカウンティング / 付加価値の適正分配政策 / 持続的発展 / 実験経済・会計 / DS経営 / 付加価値分配計算書 / 制度設計 / 四半期開示制度 / 経済学の哲学 / ステークホールダー主義 / ナッジ / 株主第一主義 / 新しい資本主義 / 付加価値の適正分配 / 成熟経済社会 / 応用制度設計 / publicly held corporation / shareholders' meeting / corporation law / 上場会社 / 株主総会 / 商法 / Semantic Web / Corporate Analysis / Accounting Analysis / Financial Statement Analysis / Financial Database / Financial Data / セマンティックス / インターフェース / NEEDS / データベース / 企業財務情報 / セマンティックWeb / 企業分析 / 会計分析 / 財務諸表分析 / 財務データベース / 財務データ / 利益管理 / 会計方針 / 会計政策 / 実証分析 / 利益平準化 / 会計情報 / 管理会計 / 報告利益管理 / カーボン会計 / KPI / 気候変動対策 / サステナビリティKPI / カーボン会計情報 / 人的資源 / イノベーション / 気候変動 / 企業価値評価 / 企業社会実績 / 非財務指標 / サステナブル・バランスト・スコアカード / 株価関連性 / 気候変動対策活動 / 気候変動ディスクロージャー / CO2排出量 / 日本版EBR / 情報開示の過重負担 / 情報開示の多様化 / 財務報告の諸概念 / インタンジブルズ / EFR / EBR / 概念フレームワーク / コックピット・モデル / 無形資産 / 知的財産 / CSR / ステークホルダー / 財務報告 Less
  • Research Projects

    (14 results)
  • Research Products

    (117 results)
  • Co-Researchers

    (59 People)
  •  Compositive research on disclosure and valuation of non-financial informationPrincipal Investigator

    • Principal Investigator
      大鹿 智基
    • Project Period (FY)
      2023 – 2025
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Waseda University
  •  Non-financial KPIs as Indicators of Future SDGs: Empirical Study by Global DataPrincipal Investigator

    • Principal Investigator
      Oshika Tomoki
    • Project Period (FY)
      2019 – 2023
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Waseda University
  •  Developing Sustainability Accounting for Mature Socio-Economies Drawing upon Applied Institutional Mechanism Design and Social Philosophy

    • Principal Investigator
      Suzuki Tomo
    • Project Period (FY)
      2018 – 2022
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Waseda University
  •  Empirical Study on Market Reaction to the Integrated Reports and on KPIs for Value CreationPrincipal Investigator

    • Principal Investigator
      Oshika Tomoki
    • Project Period (FY)
      2015 – 2018
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  The Impact of Huge Disasters on Capital Markets and Accounting Disclosure: Theory and Empirical Evidence

    • Principal Investigator
      USUI Akira
    • Project Period (FY)
      2015 – 2017
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  Research on Accounting Policy and Earnings Management from Managers' Perspective

    • Principal Investigator
      Tsuji Masao
    • Project Period (FY)
      2013 – 2015
    • Research Category
      Grant-in-Aid for Scientific Research (A)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  Empirical Study on Carbon Accounting Information and Corporate Value

    • Principal Investigator
      SAKA Chika
    • Project Period (FY)
      2012 – 2015
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kwansei Gakuin University
  •  Empirical research on the effect of managerial faithfulness on financial reporting on enterprise valuePrincipal Investigator

    • Principal Investigator
      OSHIKA Tomoki
    • Project Period (FY)
      2011 – 2014
    • Research Category
      Grant-in-Aid for Young Scientists (A)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  Investigation of corporate valuation model with climate control factor

    • Principal Investigator
      SAKA Chika
    • Project Period (FY)
      2009 – 2011
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kwansei Gakuin University
  •  Research on Revolution of Financial Reporting

    • Principal Investigator
      HIROSE Yoshikuni
    • Project Period (FY)
      2008 – 2010
    • Research Category
      Grant-in-Aid for Scientific Research (A)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  An Empirical Analysis of Corporate Value on Implementation of Anti-takeover MeasuresPrincipal Investigator

    • Principal Investigator
      OSHIKA Tomoki
    • Project Period (FY)
      2008 – 2010
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  企業価値評価における経営者予測利益とアナリスト予測利益の有用性に関する実証研究Principal Investigator

    • Principal Investigator
      大鹿 智基
    • Project Period (FY)
      2005 – 2006
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Waseda University
  •  Theoretical and empirical analysis of factors which activate shareholders' meetings in publicly held corporations.

    • Principal Investigator
      KUBOTA Yasuhiko
    • Project Period (FY)
      2005 – 2006
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Civil law
    • Research Institution
      Waseda University
  •  Research on design and implementation of corporate financial information database

    • Principal Investigator
      TSUJI Masao
    • Project Period (FY)
      2001 – 2002
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Waseda University

All 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2006 2005 Other

All Journal Article Presentation Book

  • [Book] 非財務情報の意思決定有用性―情報利用者による企業価値とサステナビリティの評価2023

    • Author(s)
      大鹿智基
    • Total Pages
      284
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-18H00914
  • [Book] 非財務情報の意思決定有用性 -情報利用者による企業価値とサステナビリティの評価-2023

    • Author(s)
      大鹿智基
    • Total Pages
      250
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Book] 非財務情報の意思決定有用性 : 情報利用者による企業価値とサステナビリティの評価2023

    • Author(s)
      大鹿智基
    • Total Pages
      261
    • Publisher
      中央経済社
    • ISBN
      9784502465710
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Book] 非財務情報の意思決定有用性 -情報利用者による企業価値とサステナビリティの評価-2023

    • Author(s)
      大鹿智基
    • Total Pages
      284
    • Publisher
      中央経済社
    • ISBN
      4502465712
    • Data Source
      KAKENHI-PROJECT-23K01682
  • [Book] 財務報告の変革2011

    • Author(s)
      広瀬義州編著(阪智香・大鹿智基・尾畑裕・溝口周二・長束航・渡辺剛分担執筆)
    • Total Pages
      389
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Book] 別冊企業会計IFRS40基準のポイント解説2011

    • Author(s)
      広瀬義州編著(大鹿智基・尾畑裕・長束航・渡辺剛分担執筆)
    • Total Pages
      276
    • Publisher
      中央経済社
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Journal Article] 研究グループ報告(最終報告)「非財務情報の開示と企業価値」2025

    • Author(s)
      大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
    • Journal Title

      国際会計研究学会 年報

      Volume: 近刊

    • Data Source
      KAKENHI-PROJECT-23K01682
  • [Journal Article] 非財務情報の開示と企業価値2024

    • Author(s)
      大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
    • Journal Title

      国際会計研究学会 研究グループ 最終報告書

      Volume: -

    • Open Access
    • Data Source
      KAKENHI-PROJECT-23K01682
  • [Journal Article] Environmental greenwashing in Japan: the roles of corporate governance and assurance2024

    • Author(s)
      Frendy, Oshika Tomoki, Koike Masayuki
    • Journal Title

      Meditari Accountancy Research

      Volume: 32 Issue: 7 Pages: 266-295

    • DOI

      10.1108/medar-11-2023-2216

    • Peer Reviewed / Open Access / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K13518, KAKENHI-PROJECT-23K01682
  • [Journal Article] 研究グループ報告(中間報告)「非財務情報の開示と企業価値」2024

    • Author(s)
      大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
    • Journal Title

      国際会計研究学会 年報

      Volume: 2023(2)

    • Data Source
      KAKENHI-PROJECT-23K01682
  • [Journal Article] 非財務情報の開示と企業価値2023

    • Author(s)
      大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
    • Journal Title

      国際会計研究学会 研究グループ 中間報告書

      Volume: -

    • Open Access
    • Data Source
      KAKENHI-PROJECT-23K01682
  • [Journal Article] 統合報告における開示項目の検討 -実証分析からのアプローチ-2021

    • Author(s)
      大鹿智基
    • Journal Title

      會計

      Volume: 199(1) Pages: 30-43

    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Journal Article] 統合報告における開示項目の検討 -実証分析からのアプローチ-2021

    • Author(s)
      大鹿智基
    • Journal Title

      會計

      Volume: 199【1】 Pages: 30-43

    • Data Source
      KAKENHI-PROJECT-18H00914
  • [Journal Article] 「社会にとってよい企業」への市場の評価とサステナビリティ2020

    • Author(s)
      大鹿智基、阪智香、地道正行
    • Journal Title

      企業会計

      Volume: 72(1) Pages: 74-80

    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Journal Article] 企業の租税回避行動をめぐる証拠の可視化 -グローバルデータの探索的解析-2019

    • Author(s)
      大鹿智基、阪智香、地道正行
    • Journal Title

      産業経理

      Volume: 79(2) Pages: 118-128

    • NAID

      40021956829

    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Journal Article] Does Tax Avoidance Diminish Firms’ Sustainability?2019

    • Author(s)
      T. Oshika, C. Saka, and M. Jimichi
    • Journal Title

      Journal Global Policy and Governance

      Volume: 8(2) Pages: 95-114

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Journal Article] Visualization of Tax Avoidance and Tax Rate Convergence: Exploratory Analysis of World-scale Accounting Data2019

    • Author(s)
      Saka, C., Oshika, T. and Jimichi, M.
    • Journal Title

      Meditari Accountancy Research

      Volume: forthcoming

    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Journal Article] Visualization of tax avoidance and tax rate convergence: Exploratory analysis of world-scale accounting data2019

    • Author(s)
      C. Saka, T. Oshika, and M. Jimichi
    • Journal Title

      Meditari Accountancy Research

      Volume: 27(5) Issue: 5 Pages: 695-724

    • DOI

      10.1108/medar-02-2018-0298

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Journal Article] Financial KPIs for Sustainability: Evidence from Japanese Long-lived Firms2018

    • Author(s)
      Saka, C., Oshika, T. and Jimichi, M.
    • Journal Title

      International Review of Business

      Volume: 19 Pages: 1-18

    • NAID

      120006631214

    • Open Access
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Journal Article] Financial KPIs for Sustainability: Evidence from Japanese Long-lived Firms2018

    • Author(s)
      Tomoki Oshika
    • Journal Title

      International Review of Business

      Volume: 19 Pages: 1-18

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-18H00914
  • [Journal Article] Sustainability KPIs for Integrated Reporting2017

    • Author(s)
      Tomoki Oshika and Chika Saka
    • Journal Title

      Social Responsibility Journal

      Volume: 13

    • Peer Reviewed / Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Journal Article] Sustainability KPIs for integrated reporting2017

    • Author(s)
      Tomoki Oshika and Chika Saka
    • Journal Title

      Social Responsibility Journal

      Volume: 13 Issue: 3 Pages: 625-642

    • DOI

      10.1108/srj-07-2016-0122

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-15K03792, KAKENHI-PROJECT-15H03402
  • [Journal Article] 非財務情報の価値関連性と開示チャネルとしての統合報告2016

    • Author(s)
      大鹿智基
    • Journal Title

      早稲田商学

      Volume: 446 Pages: 353-371

    • NAID

      120005856443

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Journal Article] 統合報告の方向性とその変遷2016

    • Author(s)
      大鹿 智基
    • Journal Title

      會計

      Volume: 188(3) Pages: 354-367

    • NAID

      40020565709

    • Data Source
      KAKENHI-PROJECT-15H03402
  • [Journal Article] 非財務情報の価値関連性と開示チャネルとしての統合報告2016

    • Author(s)
      大鹿智基
    • Journal Title

      早稲田商学

      Volume: 446 Pages: 353-371

    • NAID

      120005856443

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-25245055
  • [Journal Article] 統合報告の方向性とその変遷(仮)2015

    • Author(s)
      大鹿智基
    • Journal Title

      會計

      Volume: 188

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Journal Article] 統合報告の方向性とその変遷2015

    • Author(s)
      大鹿智基
    • Journal Title

      會計

      Volume: 188(3) Pages: 354-367

    • NAID

      40020565709

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Journal Article] Created Value as Sustainability KPIs for Integrated Reporting2015

    • Author(s)
      Tomoki Oshika and Chika Saka
    • Journal Title

      SSRN

      Volume: なし

    • Open Access
    • Data Source
      KAKENHI-PROJECT-25245055
  • [Journal Article] Disclosure Effects, Carbon Emissions and Corporate Value2014

    • Author(s)
      C. Saka and T. Oshika
    • Journal Title

      Sustainability Accounting, Management and Policy Journal

      Volume: 5 Issue: 1 Pages: 22-45

    • DOI

      10.1108/sampj-09-2012-0030

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23683008, KAKENHI-PROJECT-24530589, KAKENHI-PROJECT-25245055
  • [Journal Article] Connecting the Environmental Activities of Firms with the Return on Carbon (ROC): Mapping and Empirically Testing the Sustainability Balanced Scorecard (SBSC)2014

    • Author(s)
      Oshika, T., Oka, S. and Saka, C.
    • Journal Title

      The Journal of Management Accounting, Japan

      Volume: Supplement 2 Pages: 81-97

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24530589
  • [Journal Article] Connecting the Environmental Activities of Firms with the Return on Carbon (ROC): Mapping and Empirically Testing a Carbon Sustainability Balanced Scorecard (SBSC)2013

    • Author(s)
      Tomoki Oshika, Shoji Oka, and Chika Saka
    • Journal Title

      Journal of Management Accounting, Japan

      Volume: Supplement 2

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Journal Article] Connecting the Environmental Activities of Firms with the Return on Carbon (ROC): Mapping and Empirically Testing a Carbon Sustainability Balanced Scorecard (SBSC)2013

    • Author(s)
      T. Oshika, S. Oka, and C. Saka
    • Journal Title

      The Journal of Management Accounting, Japan

      Volume: Supplement 2 Pages: 81-97

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Journal Article] 人的支出と企業価値の関連性 -賃下げは企業価値向上をもたらすか-2013

    • Author(s)
      大鹿智基
    • Journal Title

      早稻田商學

      Volume: 434 Pages: 289-311

    • NAID

      120005290618

    • Data Source
      KAKENHI-PROJECT-23683008
  • [Journal Article] 人的支出と企業価値の関連性 -賃下げは企業価値向上をもたらすか-2013

    • Author(s)
      大鹿智基
    • Journal Title

      早稻田商學

      Volume: 第434号 Pages: 289-311

    • NAID

      120005290618

    • Data Source
      KAKENHI-PROJECT-24530589
  • [Journal Article] 定時株主総会の質とディスクロージャーの質2012

    • Author(s)
      大鹿 智基
    • Journal Title

      産研シリーズ

      Volume: 47 Pages: 49-59

    • Data Source
      KAKENHI-PROJECT-20730314
  • [Journal Article] 定時株主総会の質とディスクロージャーの質2012

    • Author(s)
      大鹿智基
    • Journal Title

      産研シリーズ

      Volume: 47 Pages: 49-59

    • Data Source
      KAKENHI-PROJECT-23683008
  • [Journal Article] CO2排出量の株価説明力と情報開示の影響2011

    • Author(s)
      阪智香・大鹿智基
    • Journal Title

      会計プログレス(日本会計研究学会)

      Volume: 第12号 Pages: 1-12

    • NAID

      130008083263

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Journal Article] 排出量取引制度参加等と企業価値2011

    • Author(s)
      阪智香・大鹿智基
    • Journal Title

      會計

      Volume: 第180巻4号 Pages: 121-135

    • NAID

      40018989779

    • Data Source
      KAKENHI-PROJECT-21530488
  • [Journal Article] CO_2排出量の株価説明力と情報開示の影響2011

    • Author(s)
      阪智香・大鹿智基
    • Journal Title

      会計プログレス

      Volume: 12号 Pages: 1-12

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Journal Article] CO_2排出量の株価説明力と情報開示の影響2011

    • Author(s)
      阪智香・大鹿智基
    • Journal Title

      会計プログレス

      Volume: No.12 Pages: 1-12

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20243027
  • [Journal Article] 排出量取引制度参加等と企業価値2011

    • Author(s)
      阪智香・大鹿智基
    • Journal Title

      會計

      Volume: 第180巻第4号 Pages: 557-571

    • NAID

      40018989779

    • Data Source
      KAKENHI-PROJECT-20243027
  • [Journal Article] Market Valuation of Corporate CO2 Emissions, Disclosure and Emissions Trading2010

    • Author(s)
      Saka Chika and Oshika Tomoki
    • Journal Title

      SSRN eLibrary

      Pages: 1-13

    • Data Source
      KAKENHI-PROJECT-21530488
  • [Journal Article] 情報開示に対する経営者の姿勢と株式市場の反応-株主総会活性化と会計情報有用性-2008

    • Author(s)
      大鹿智基
    • Journal Title

      証券アナリストジャーナル 第46巻第5号

      Pages: 82-92

    • Data Source
      KAKENHI-PROJECT-20730314
  • [Journal Article] 情報開示に対する経営者の姿勢と株式市場の反応-株主総会活性化と会計情報有用性-2008

    • Author(s)
      大鹿智基
    • Journal Title

      証券アナリストジャーナル(日本証券アナリスト協会) 第46巻第5号

      Pages: 82-92

    • Data Source
      KAKENHI-PROJECT-20730314
  • [Journal Article] Shareholder Activism with Weak Corporate Governance : Social Pressure, Private Cost and Organized Crime2006

    • Author(s)
      Gilles Hilary, Tomoki Oshika
    • Journal Title

      The Journal of Management Accounting, Japan Supplement 1

      Pages: 55-73

    • Data Source
      KAKENHI-PROJECT-17730290
  • [Journal Article] 経営者予想利益の精度と裁量的発生項目額 -株主総会活性化企業に関する実証分析-2006

    • Author(s)
      大鹿智基
    • Journal Title

      早稲田商学 第409・410合併号

      Pages: 77-98

    • NAID

      120002928878

    • Data Source
      KAKENHI-PROJECT-17530075
  • [Journal Article] Accuracy of Management Forecasts and Discretionary Accruals : Empirical Research on Firms with Active Shareholders Meetings2006

    • Author(s)
      Oshika, Tomoki
    • Journal Title

      The Waseda Commercial Review No.409-410

      Pages: 77-98

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530075
  • [Journal Article] 経営者予想利益の精度と裁量的発生項目額-株主総会活性化企業に関する実証分析-2006

    • Author(s)
      大鹿 智基
    • Journal Title

      早稻田商學 409・410合併号

      Pages: 77-98

    • NAID

      120002928878

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530075
  • [Journal Article] Shareholder Activism with Weak Corporate Governance : Social Pressure, Private Cost and Organized Crime2006

    • Author(s)
      Hilary, Gilles, Tomoki Oshika
    • Journal Title

      The Journal of Management Accounting, Japan, Supplement 1

      Pages: 55-73

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530075
  • [Journal Article] Shareholder Activism with Weak Corporate Governance : Social Pressure, Private Cost and Organized Crime2006

    • Author(s)
      大鹿 智基
    • Journal Title

      The Journal of Management Accounting, Japan (Supplement 1)

      Pages: 55-73

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530075
  • [Journal Article] Shareholder Activism with Weak Corporate Governance : Social Pressure, Private Cost and Organized Crime2006

    • Author(s)
      大鹿智基
    • Journal Title

      The Journal of Management Accounting, Japan Supplement1

      Pages: 55-73

    • Data Source
      KAKENHI-PROJECT-17530075
  • [Journal Article] 経営者予想利益の精度と裁量的発生項目額-株主総会活性化企業関する実証分析-2006

    • Author(s)
      大鹿智基
    • Journal Title

      早稻田商學 第409・410合併号

      Pages: 77-98

    • Data Source
      KAKENHI-PROJECT-17730290
  • [Journal Article] Empirical Study on the Relation of Active Shareholders' Meetings and Managerial Change of Mind : Accuracy of the Forecasts2005

    • Author(s)
      Oshika Tomoki
    • Journal Title

      Modern Role of Accounting Information

      Pages: 116-127

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530075
  • [Journal Article] 定時株主総会の正常化と経営者の意識変化に関する実証分析-業績予想の精度の変化-2005

    • Author(s)
      大鹿智基
    • Journal Title

      会計情報の現代的役割(石塚博司編) 第10章

    • Data Source
      KAKENHI-PROJECT-17730290
  • [Journal Article] 株主総会活性化企業における経営者予想利益-予想利益の精度の変化と企業価値評価への影響-2005

    • Author(s)
      大鹿智基
    • Journal Title

      會計 第168巻第6号

      Pages: 879-894

    • NAID

      40007004038

    • Data Source
      KAKENHI-PROJECT-17730290
  • [Journal Article] Management's Earnings Forecasts and Active Shareholders Meetings : Accuracy of the Forecasts and its Effect on Valuation2005

    • Author(s)
      Oshika, Tomoki
    • Journal Title

      Kaikei Vol.168, No.6

      Pages: 879-894

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530075
  • [Journal Article] 定時株主総会の正常化と経営者の意識変化に関する実証分析-業績予想の精度の変化-2005

    • Author(s)
      大鹿 智基
    • Journal Title

      会計情報の現代的役割(石塚博司編)

      Pages: 116-127

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530075
  • [Journal Article] 株主総会活性化企業における経営者予想利益-予想利益の精度の変化と企業価値評価への影響-2005

    • Author(s)
      大鹿 智基
    • Journal Title

      會計 168巻6号

      Pages: 879-894

    • NAID

      40007004038

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530075
  • [Presentation] 研究グループ報告(最終報告)「非財務情報の開示と企業価値」2024

    • Author(s)
      大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
    • Organizer
      Accounting Week 2024 (国際会計研究学会)
    • Invited
    • Data Source
      KAKENHI-PROJECT-23K01682
  • [Presentation] Value Relevance and Determinants of Japanese Firms Conformance to the IFRS S2 Climate-Related Disclosures2024

    • Author(s)
      Frendy, Tomoki Oshika, and Chika Saka
    • Organizer
      The 15th International Conference of The Japanese Accounting Review
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-23K01682
  • [Presentation] Value Relevance and Determinants of Japanese Firms Conformance to the IFRS S2 Climate-Related Disclosures2024

    • Author(s)
      Frendy, Tomoki Oshika, and Chika Saka
    • Organizer
      日本会計研究学会 第83回大会
    • Data Source
      KAKENHI-PROJECT-23K01682
  • [Presentation] 研究グループ報告(中間報告)「非財務情報の開示と企業価値」2023

    • Author(s)
      大鹿智基、内山哲彦、大森明、齋尾浩一朗、阪智香、目時壮浩、矢内一利、若林利明、Frendy
    • Organizer
      国際会計研究学会第40回研究大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-23K01682
  • [Presentation] 研究グループ「非財務情報の開示と企業価値」中間報告2023

    • Author(s)
      大鹿智基
    • Organizer
      国際会計研究学会第40回研究大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Presentation] 非財務情報と株式時価総額 -なぜ今ESG投資なのか-2023

    • Author(s)
      大鹿智基
    • Organizer
      産研ランチタイムセミナー(早稲田大学産業経営研究所)
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Presentation] 非財務情報の有用性 -情報利用者による企業価値とサステナビリティの評価-2023

    • Author(s)
      大鹿智基
    • Organizer
      早稲田大学会計研究所 2023年度第1回研究セミナー/早稲田大学産業経営研究所講演会
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Presentation] 日本会計研究学会特別委員会(委員長 奥村雅史)最終報告2023

    • Author(s)
      奥村雅史、大鹿智基ほか
    • Organizer
      日本会計研究学会第81回大会
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Presentation] 温室効果ガスと企業価値 -企業の環境対策活動に対する株式市場の反応-2022

    • Author(s)
      大鹿智基
    • Organizer
      早稲田地球再生塾ウェビナー2022「第6期科学技術・イノベーション基本計画が拓く未来~カーボンニュートラル実現と金融DX~」
    • Invited
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Presentation] 従業員への付加価値分配とサステナビリティ2021

    • Author(s)
      大鹿智基
    • Organizer
      日本経済会計学会第2回秋季大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Presentation] 従業員への付加価値分配とサステナビリティ2021

    • Author(s)
      大鹿智基
    • Organizer
      日本経済会計学会
    • Invited
    • Data Source
      KAKENHI-PROJECT-18H00914
  • [Presentation] 統合報告における開示項目の検討 -実証分析からのアプローチ-2020

    • Author(s)
      大鹿智基
    • Organizer
      日本会計研究学会第79回全国大会統一論題「非財務情報と統合報告」
    • Invited
    • Data Source
      KAKENHI-PROJECT-19K02026
  • [Presentation] Does Tax Avoidance Diminish Sustainability?2018

    • Author(s)
      Tomoki Oshika
    • Organizer
      European Accounting Association 41st Annual Congress
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18H00914
  • [Presentation] Does Tax Avoidance Diminish Sustainability?2018

    • Author(s)
      Chika Saka, Tomoki Oshika, and Masayuki JImichi
    • Organizer
      23rd International Euro-Asia Research Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Presentation] Does Tax Avoidance Diminish Sustainability?2018

    • Author(s)
      Saka, C., Oshika, T. and Jimichi, M.
    • Organizer
      41st Annual Congress of the European Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Presentation] Does Tax Avoidance Diminish Sustainability?2018

    • Author(s)
      Chika Saka, Tomoki Oshika, and Masayuki JImichi
    • Organizer
      41st Annual Congress of the European Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Presentation] Does Tax Avoidance Diminish Sustainability?2018

    • Author(s)
      Saka, C., Oshika, T. and Jimichi, M.
    • Organizer
      23rd International Euro-Asia Research Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Presentation] 租税回避は企業のサステナビリティを高めるか -グローバル・データを用いた実証分析-2017

    • Author(s)
      大鹿智基
    • Organizer
      早稲田大学大学院商学研究科第2回学生研究発表会講演会
    • Invited
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Presentation] Does Tax Avoidance Diminish Sustainability?2017

    • Author(s)
      Chika Saka, Tomoki Oshika and Masayuki Jimichi
    • Organizer
      Meditari Accountancy Research Conference 2017
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15H03402
  • [Presentation] Does Tax Avoidance Diminish Sustainability?2017

    • Author(s)
      Chika Saka, Tomoki Oshika, and Masayuki Jimichi
    • Organizer
      Meditari Accountancy Research Conference 2017
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Presentation] 環境対策はコストか投資か2016

    • Author(s)
      大鹿智基
    • Organizer
      国際シンポジウム「サステナビリティと企業価値」
    • Place of Presentation
      日経ホール(東京都千代田区)
    • Year and Date
      2016-10-07
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15H03402
  • [Presentation] 環境対策はコストか投資か2016

    • Author(s)
      大鹿智基
    • Organizer
      国際シンポジウム「サステナビリティと企業価値」
    • Place of Presentation
      東京
    • Year and Date
      2016-10-17
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Presentation] Created Value as Sustainability KPIs for Integrated Reporting2015

    • Author(s)
      Tomoki Oshika
    • Organizer
      Accounting and Control Seminar Series
    • Place of Presentation
      INSEAD (Fontainebleau)
    • Year and Date
      2015-03-05
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Presentation] Created Value as a Sustainability KPI for Integrated Reporting2015

    • Author(s)
      Tomoki Oshika and Chika Saka
    • Organizer
      American Accounting Association
    • Place of Presentation
      Chicago, U.S.A.
    • Year and Date
      2015-08-12
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15H03402
  • [Presentation] Created Value as Sustainability KPIs for Integrated Reporting2015

    • Author(s)
      Tomoki Oshika
    • Organizer
      Accounting and Control Seminar Series
    • Place of Presentation
      INSEAD
    • Year and Date
      2015-03-05
    • Data Source
      KAKENHI-PROJECT-25245055
  • [Presentation] Sustainability KPIs for Integrated Reporting2015

    • Author(s)
      Oshika, T. and Saka, C.
    • Organizer
      Korean International Accounting Association 2015 Annual Meeting
    • Place of Presentation
      Kunsan National University, Kunsan, Korea
    • Year and Date
      2015-11-07
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-24530589
  • [Presentation] Created Value as Sustainability KPIs for Integrated Reporting2015

    • Author(s)
      Tomoki Oshika
    • Organizer
      Accounting and Control Seminar Series
    • Place of Presentation
      INSEAD, France
    • Year and Date
      2015-03-05
    • Data Source
      KAKENHI-PROJECT-24530589
  • [Presentation] Sustainability KPIs for Integrated Reporting2015

    • Author(s)
      Oshika, T. and Saka, C.
    • Organizer
      American Accounting Association 2015 Annual Meeting
    • Place of Presentation
      Chicago, U.S.A.
    • Year and Date
      2015-08-12
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-24530589
  • [Presentation] Created Value as a Sustainability KPI for Integrated Reporting2015

    • Author(s)
      Tomoki Oshika, and Chika Saka
    • Organizer
      American Accounting Association Annual Meeting 2015
    • Place of Presentation
      Chicago, USA
    • Year and Date
      2015-08-12
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Presentation] Created Value as a Sustainability KPI for Integrated Reporting2015

    • Author(s)
      Tomoki Oshika and Chika Saka
    • Organizer
      Korean International Accounting Association
    • Place of Presentation
      Kunsan National University(Kunsan, Korea)
    • Year and Date
      2015-11-07
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15H03402
  • [Presentation] Created Value as a Sustainability KPI for Integrated Reporting2015

    • Author(s)
      Tomoki Oshika, and Chika Saka
    • Organizer
      Korean International Accounting Association 2015 Annual Meeting
    • Place of Presentation
      Iksan, Korea
    • Year and Date
      2015-11-07
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15K03792
  • [Presentation] 統合報告をめぐる実証研究 -長寿企業データを用いたパイロット・テストの紹介-2014

    • Author(s)
      大鹿智基
    • Organizer
      日本管理会計学会2014年度第3回フォーラム
    • Place of Presentation
      京都大学
    • Year and Date
      2014-12-06
    • Data Source
      KAKENHI-PROJECT-25245055
  • [Presentation] 統合報告をめぐる実証研究 -長寿企業データを用いたパイロット・テストの紹介-2014

    • Author(s)
      大鹿智基
    • Organizer
      日本管理会計学会2014年度第3階フォーラム
    • Place of Presentation
      甲南大学
    • Year and Date
      2014-12-06
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Presentation] 統合報告をめぐる実証研究-長寿企業データを用いたパイロット・テストの紹介-2014

    • Author(s)
      大鹿 智基
    • Organizer
      日本管理会計学会2014年度第3回フォーラム
    • Place of Presentation
      甲南大学
    • Year and Date
      2014-12-06
    • Data Source
      KAKENHI-PROJECT-24530589
  • [Presentation] Market Valuation of Corporate CO2 Emissions and CO2-related Disclosure in Japan2011

    • Author(s)
      Chika Saka, Tomoki Oshika
    • Organizer
      International Symposium "Environmental Accounting and LCA for Greening the Supply Chain in Asia
    • Place of Presentation
      神戸大学(兵庫県)
    • Year and Date
      2011-12-03
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Presentation] Market Valuation of Corporate CO2 Emissions and Disclosure of CO2 Information in Japan2011

    • Author(s)
      Saka, C. and T. Oshika
    • Organizer
      International Symposium on Environmental Accounting and Supply Chain
    • Place of Presentation
      神戸大学
    • Year and Date
      2011-12-03
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Presentation] Market Valuation of Corporate CO2 Emissions and CO2-related Disclosure in Japan2011

    • Author(s)
      Chika Saka and Tomoki Oshika
    • Organizer
      American Accounting Association Annual Meeting 2011
    • Place of Presentation
      デンバー
    • Year and Date
      2011-08-09
    • Data Source
      KAKENHI-PROJECT-20243027
  • [Presentation] Valuation of Corporate CO2 Emissions and Disclosure of CO2 Information in Japan2011

    • Author(s)
      Saka, C. and T. Oshika
    • Organizer
      American Accounting Association 2011 Annual Conference
    • Place of Presentation
      アメリカ,デンバー
    • Year and Date
      2011-08-09
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Presentation] Market Valuation of Corporate CO2 Emissions and CO2-related Disclosure in Japan2011

    • Author(s)
      Chika Saka, Tomoki Oshika
    • Organizer
      American Accounting Association Annual Meeting 2011
    • Place of Presentation
      デンバー(アメリカ合衆国)
    • Year and Date
      2011-08-08
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Presentation] Market Valuation of Corporate CO_2 Emissions and Disclosure of CO_2 Information in Japan2011

    • Author(s)
      Saka, C., T.Oshika
    • Organizer
      International Symposium on Environmental Accounting and Supply Chain
    • Place of Presentation
      神戸大学
    • Year and Date
      2011-12-03
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Presentation] Market Valuation of Corporate CO_2 Emissions and Disclosure of CO_2 Information in Japan2011

    • Author(s)
      Saka, C., T.Oshika
    • Organizer
      American Accounting Association 2011 Annual Conference
    • Place of Presentation
      アメリカ、デンバー
    • Year and Date
      2011-08-09
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Presentation] Market Valuation of Corporate CO2 Emissions, Disclosure and Emissions Trading2010

    • Author(s)
      Saka Chika and Oshika Tomoki
    • Organizer
      Korean Accounting Association 2010 Annua Summer/International Conference
    • Place of Presentation
      釜山国際会議場(韓国)
    • Year and Date
      2010-06-18
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Presentation] CO2排出量が企業価値に与える影響に関する実証分析2010

    • Author(s)
      大鹿智基
    • Organizer
      日本会計研究学会特別委員会シンポジウム
    • Place of Presentation
      一橋大学国立東キャンパスマーキュリータワー2101教室
    • Year and Date
      2010-03-27
    • Data Source
      KAKENHI-PROJECT-21530488
  • [Presentation] Market Valuation of Corporate CO2 Emissions, Disclosure and Emissions Trading2010

    • Author(s)
      Saka, C., T.Oshika
    • Organizer
      韓国会計学会2010年度年次大会
    • Data Source
      KAKENHI-PROJECT-20730314
  • [Presentation] CO2排出量が企業価値に与える影響に関する実証分析2010

    • Author(s)
      大鹿智基
    • Organizer
      日本会計研究学会平成19・20年度特別委員会第1回シンポジウム
    • Data Source
      KAKENHI-PROJECT-20730314
  • [Presentation] 情報開示に対する経営者の姿勢が会計情報の有用性に与える影響-株主総会活性化企業における業績予想の精度-2009

    • Author(s)
      大鹿智基
    • Organizer
      MPTフォーラム
    • Place of Presentation
      2009年2月度例会
    • Year and Date
      2009-02-05
    • Data Source
      KAKENHI-PROJECT-20730314
  • [Presentation] 長寿企業の財務的特徴 -収益性,財務報告の質,付加価値分配の分析-

    • Author(s)
      阪智香,大鹿智基
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Presentation] Disclosure Effects, Carbon Emissions and Corporate Value

    • Author(s)
      C. Saka and T. Oshika
    • Organizer
      American Accounting Association Annual Meeting
    • Place of Presentation
      Anaheim
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Presentation] Disclosure Effects, Carbon Emissions and Corporate Value

    • Author(s)
      C. Saka, and T. Oshika
    • Organizer
      The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference
    • Place of Presentation
      神戸国際会議場
    • Data Source
      KAKENHI-PROJECT-25245055
  • [Presentation] Disclosure Effects, Carbon Emissions and Corporate Value

    • Author(s)
      Oshika, T. and Saka, C
    • Organizer
      American Accounting Association 2013 Annual Meeting, August 2013
    • Place of Presentation
      Anaheim, USA
    • Data Source
      KAKENHI-PROJECT-24530589
  • [Presentation] Why It Pays to Be Green? : An Empirical Investigation of Carbon SBSC

    • Author(s)
      Chika Saka and Tomoki Oshika
    • Organizer
      American Accounting Association Annual Meeting 2012
    • Place of Presentation
      Washington, D.C.
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Presentation] 長寿企業の財務的特徴 -収益性,財務報告の質,付加価値分配の分析-

    • Author(s)
      阪智香,大鹿智基
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学
    • Data Source
      KAKENHI-PROJECT-25245055
  • [Presentation] Disclosure Effects, Carbon Emissions and Corporate Value

    • Author(s)
      C. Saka and T. Oshika
    • Organizer
      The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference
    • Place of Presentation
      神戸国際会議場
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Presentation] A Discussion on "The Effect of Carbon Risk on the Cost of Equity Capital" by Yeon Bok Kim and Jong Dae Kim

    • Author(s)
      Tomoki Oshika
    • Organizer
      日本会計研究学会第71回大会
    • Place of Presentation
      一橋大学
    • Data Source
      KAKENHI-PROJECT-23683008
  • [Presentation] Disclosure Effects, Carbon Emissions and Corporate Value

    • Author(s)
      Oshika, T. and Saka, C
    • Organizer
      The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference
    • Place of Presentation
      International Conference Center, Kobe
    • Data Source
      KAKENHI-PROJECT-24530589
  • [Presentation] Why It Pays to Be Green? : An Empirical Investigation of Carbon SBSC

    • Author(s)
      Oshika, T., Saka, C. and Oka, S.
    • Organizer
      American Accounting Association Annual Meeting 2012
    • Place of Presentation
      Washignton D.C. (U.S.A.)
    • Data Source
      KAKENHI-PROJECT-24530589
  • [Presentation] 長寿企業の財務的特徴-収益性、財務報告の質、付加価値分配の分析

    • Author(s)
      大鹿智基・阪智香
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学
    • Data Source
      KAKENHI-PROJECT-24530589
  • [Presentation] 「経営者による会計政策と報告利益管理」中間報告

    • Author(s)
      辻正雄,榎本正博,大鹿智基
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学
    • Data Source
      KAKENHI-PROJECT-25245055
  • [Presentation] Disclosure Effects, Carbon Emissions and Corporate Value

    • Author(s)
      C. Saka, and T. Oshika
    • Organizer
      American Accounting Association Annual Meeting
    • Place of Presentation
      Anaheim, CA
    • Data Source
      KAKENHI-PROJECT-25245055
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