Yamada Akihiro 山田哲弘

Researcher Number	90707085
Other IDs
Affiliation (Current)	2025: 中央大学, 商学部, 教授
Affiliation (based on the past Project Information) *help	2023 – 2024: 中央大学, 商学部, 教授 2016 – 2023: 中央大学, 商学部, 准教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Basic Section 07100:Accounting-related / Global Studies
Keywords	Principal Investigator コーポレート・ガバナンス / 非倫理的行動 / 会計情報 / 地理的分布 / 租税回避 / 利益調整 / 業績予想 / マネジメントコントロール / 信頼 / UPB … More / 租税負担削減 / 自信過剰 / リアルエフェクト / 租税負担削減行動 / 実体的裁量行動 / 監査報酬 / 利益移転 / ステークホルダー / 国際課税 / 実体的利益調整 / 会計学 / 株式持ち合い / 群衆行動 … More Except Principal Investigator 目標コミットメント / 目標の難易度 / 目標設定 / 非倫理的向組織行動 / タックスコンプライアンス / タックスプランニング / 税負担削減行動 / 税制 / 国際比較 / 企業統治 / 経営学 / 企業金融 / 国際経営 / グローバル・イシュー / コーポレート・ガバナンス Less

Studies on firm behaviors to adjust tax-systems and the economic consequences
- Principal Investigator
  
  鈴木一水
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
マネジメント・コントロール・システムが企業内組織間対立とUPBの関係に与える影響Principal Investigator
- Principal Investigator
  
  山田哲弘
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Chuo University
目標設定が非倫理的向組織行動に及ぼす影響に関する研究
- Principal Investigator
  
  福島一矩
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Chuo University
Impact of geographic distribution of firms on accounting behaviorPrincipal Investigator
- Principal Investigator
  
  Akihiro Yamada
- Project Period (FY)
  2019 – 2023
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Chuo University
An analysis of Corporate Governance under the globalization
- Principal Investigator
  
  Watanabel Naoki
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Global Studies
- Research Institution
  Nagoya City University
Empirical research on herd behavior of accounting proceduresPrincipal Investigator
- Principal Investigator
  
  Yamada Akihiro
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Chuo University

All 2023 2022 2021 2020 2019 2018 2017 2016

All Journal Article Presentation

[Journal Article] Does budget target setting lead managers to engage in unethical behavior for the organization?2023
- Author(s)
  Kazunori Fukushima, Akihiro Yamada
- Journal Title
  
  The British Accounting Review
  
  Volume: - Issue: 4 Pages: 101218-101218
- DOI
  10.1016/j.bar.2023.101218
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23K01678, KAKENHI-PROJECT-19K13862
[Journal Article] Impact of parent companies and multiple large shareholders on audit fees in stakeholder-oriented corporate governance2022
- Author(s)
  Akihiro Yamada, Kento Fujita
- Journal Title
  
  Sustainability
  
  Volume: 14(9) Issue: 9 Pages: 1-20
- DOI
  10.3390/su14095534
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K13862
[Journal Article] Non-controlling interests and proxy of real activities manipulation in stakeholder-oriented corporate governance2022
- Author(s)
  藤田健人、山田哲弘
- Journal Title
  
  Journal of Asian Finance, Economics and Business
  
  Volume: 9巻10号 Pages: 105-113
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K13862
[Journal Article] Conflicts between parent company and non-controlling shareholders in stakeholder-oriented corporate governance: Evidence from Japan2022
- Author(s)
  Kento Fujita, Akihiro Yamada
- Journal Title
  
  Journal of Business Economics and Management
  
  Volume: 23(2) Issue: 2 Pages: 263-283
- DOI
  10.3846/jbem.2022.16060
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K13862
[Journal Article] 課税管轄間の利益移転等2021
- Author(s)
  山田哲弘、浅野敬志、岩崎瑛美
- Journal Title
  
  日本会計研究学会特別委員会：最終報告書“税制が企業会計その他の企業行動に及ぼす影響に関する研究”
  
  Volume: なし Pages: 196-220
- Data Source
  KAKENHI-PROJECT-19K13862
[Journal Article] Overconfident CEOs, decentralisation, and tax aggressiveness: evidence from Japan2020
- Author(s)
  Ishiguro Takehide、Yamada Akihiro
- Journal Title
  
  International Journal of Economics and Accounting
  
  Volume: forthcoming Issue: 1 Pages: 1-1
- DOI
  10.1504/ijea.2020.10032540
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K13862
[Journal Article] Do managers mimic rivals’ forecast revisions? Evidence from Japan2020
- Author(s)
  Yamada, A.
- Journal Title
  
  International Journal of Economics and Accounting
  
  Volume: forthcoming
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17KT0036
[Journal Article] Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan2020
- Author(s)
  Yamada Akihiro、Sakurai Yuuta、Ishida Ryo
- Journal Title
  
  Research in International Business and Finance
  
  Volume: 54 Pages: 101306-101306
- DOI
  10.1016/j.ribaf.2020.101306
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K13862
[Journal Article] The real effect of mandatory disclosure in Japanese firms2020
- Author(s)
  Sakawa Hideaki、Watanabel Naoki、Yamada Akihiro、Duppati Geeta
- Journal Title
  
  Pacific-Basin Finance Journal
  
  Volume: 60 Pages: 101298-101298
- DOI
  10.1016/j.pacfin.2020.101298
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17KT0036, KAKENHI-PROJECT-17K03695, KAKENHI-PROJECT-19K13862, KAKENHI-PROJECT-17H04784
[Journal Article] 利益調整検出モデルの比較2020
- Author(s)
  門間宏平、山田哲弘
- Journal Title
  
  企業研究（中央大学企業研究所紀要）
  
  Volume: 近刊
- NAID
  40022421523
- Data Source
  KAKENHI-PROJECT-17KT0036
[Journal Article] 日本企業の租税負担削減を目的とした利益移転：分析手法のサーベイと日本企業の実態調査2019
- Author(s)
  山田哲弘
- Journal Title
  
  中央大学企業研究所 working paper
  
  Volume: 48 Pages: 1-38
- Data Source
  KAKENHI-PROJECT-19K13862
[Journal Article] Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan2019
- Author(s)
  Ishiguro, T. and Yamada, A.
- Journal Title
  
  中央大学企業研究所 working paper
  
  Volume: 52 Pages: 1-30
- Data Source
  KAKENHI-PROJECT-17KT0036
[Journal Article] 日本企業の租税負担削減を目的とした利益移転：分析手法のサーベイと日本企業の実態調査2019
- Author(s)
  山田哲弘
- Journal Title
  
  中央大学企業研究所 working paper
  
  Volume: 48 Pages: 1-36
- Data Source
  KAKENHI-PROJECT-16K17215
[Journal Article] Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan2019
- Author(s)
  Takehide Ishiguro, Akihiro Yamada
- Journal Title
  
  中央大学企業研究所 working paper
  
  Volume: 52 Pages: 1-30
- Data Source
  KAKENHI-PROJECT-19K13862
[Journal Article] 日本企業の租税負担削減を目的とした利益移転：分析手法のサーベイと日本企業の実態調査2019
- Author(s)
  山田哲弘
- Journal Title
  
  中央大学企業研究所 working paper
  
  Volume: 48 Pages: 1-36
- Data Source
  KAKENHI-PROJECT-17KT0036
[Journal Article] Do managers mimic rivals’ forecast revisions? Evidence from Japan2019
- Author(s)
  Akihiro Yamada
- Journal Title
  
  International Journal of Economics and Accounting
  
  Volume: forthcoming Pages: 1-28
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19K13862
[Journal Article] 日本企業の租税負担削減を目的とした利益移転：分析手法のサーベイと日本企業の実態調査2019
- Author(s)
  鈴木一水、松浦総一、山田哲弘
- Journal Title
  
  中央大学企業研究所 working paper
  
  Volume: 48 Pages: 1-38
- Data Source
  KAKENHI-PROJECT-17KT0036
[Journal Article] Influence of geographic distribution on real activities manipulation within consolidated companies2018
- Author(s)
  Akihiro Yamada, Yuuta Sakurai, and Ryo Ishida
- Journal Title
  
  SSRN working paper series
  
  Volume: SSRN-id3157058 Pages: 1-47
- Open Access
- Data Source
  KAKENHI-PROJECT-16K17215
[Journal Article] Does book-tax difference influence the value relevance of book income? Empirical evidence from Japan2017
- Author(s)
  Yamada, Akihiro
- Journal Title
  
  Academy of Accounting and Financial Studies Journal
  
  Volume: 近刊
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K17215
[Journal Article] 物価変動期・安定期におけるカレント・コスト会計の有用性2017
- Author(s)
  山田哲弘、五十川陽
- Journal Title
  
  企業研究
  
  Volume: 31 Pages: 205-218
- NAID
  120006640549
- Data Source
  KAKENHI-PROJECT-16K17215
[Journal Article] Earnings Management and Main Bank Relationship: Evidence from Japan2017
- Author(s)
  Sakawa H, Watanabel N, Yamada A
- Journal Title
  
  Advances in Quantitative Analysis of Finance and Accounting
  
  Volume: 15 Pages: 53-78
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17KT0036
[Journal Article] Unrealized gains and losses of securities, abnormal returns, and risk sharing among business partner firms2017
- Author(s)
  Yamada, Akihiro, and Ko Inaba
- Journal Title
  
  Academy of Accounting and Financial Studies Journal
  
  Volume: 21(2) Pages: 1-17
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K17215
[Journal Article] 営業能力資本維持概念からみるカレントコスト会計の有用性2017
- Author(s)
  山田哲弘、五十川陽
- Journal Title
  
  企業研究(中央大学企業研究所)
  
  Volume: 32 Pages: 63-76
- NAID
  120006640782
- Data Source
  KAKENHI-PROJECT-17KT0036
[Journal Article] 群衆的予想改訂による利益平準化効果の抑制2017
- Author(s)
  山田哲弘
- Journal Title
  
  経営ディスクロージャー研究
  
  Volume: 16 Pages: 47-64
- Data Source
  KAKENHI-PROJECT-16K17215
[Journal Article] Earnings management and main bank relationship: Evidence from Japan2017
- Author(s)
  Sakawa, Hideaki, Naoki Watanabel, and Akihiro Yamada
- Journal Title
  
  Advances in Quantitative Analysis of Finance and Accounting
  
  Volume: 15 Pages: 53-78
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K17215
[Journal Article] 営業能力資本維持概念からみるカレントコスト会計の有用性2017
- Author(s)
  山田哲弘、五十川陽
- Journal Title
  
  企業研究
  
  Volume: 32 Pages: 63-76
- NAID
  120006640782
- Data Source
  KAKENHI-PROJECT-16K17215
[Journal Article] Unrealized gains and losses of securities, abnormal returns, and risk sharing among business partner firms2017
- Author(s)
  Yamada A, Inaba K
- Journal Title
  
  Academy of Accounting and Financial Studies Journal
  
  Volume: 21 Pages: 1-17
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17KT0036
[Journal Article] 営業能力資本維持概念からみるカレントコスト会計の有用性2017
- Author(s)
  山田哲弘、五十川陽
- Journal Title
  
  IBRCU（中央大学企業研究所） working paper series
  
  Volume: 39 Pages: 1-17
- NAID
  120006640782
- Data Source
  KAKENHI-PROJECT-16K17215
[Journal Article] 群衆的予想改訂による利益平準化効果の抑制2016
- Author(s)
  山田哲弘
- Journal Title
  
  IBRCU（中央大学企業研究所） working paper series
  
  Volume: 37 Pages: 1-25
- Data Source
  KAKENHI-PROJECT-16K17215
[Presentation] 日本企業の租税負担削減を目的とした利益移転：分析手法のサーベイと日本企業の実態調査2019
- Author(s)
  鈴木一水、松浦総一、山田哲弘
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-17KT0036
[Presentation] 特別委員会（中間報告）日本企業の租税負担削減を目的とした利益移転：分析手法のサーベイと日本企業の実態調査2019
- Author(s)
  山田哲弘
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-19K13862
[Presentation] Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan2019
- Author(s)
  Ishiguro, T. and Yamada, A.
- Organizer
  日本経済会計学会
- Data Source
  KAKENHI-PROJECT-17KT0036
[Presentation] 企業の地理的分布が連結企業内の実体的利益調整に与える影響2018
- Author(s)
  山田哲弘
- Organizer
  日本ディスクロージャー研究学会
- Data Source
  KAKENHI-PROJECT-16K17215
[Presentation] 企業の地理的分布が連結企業内の実体的利益調整に与える影響2018
- Author(s)
  山田哲弘
- Organizer
  日本ディスクロージャー研究学会
- Data Source
  KAKENHI-PROJECT-17KT0036
[Presentation] Influence of geographic distribution on real activities manipulation within consolidated companies2018
- Author(s)
  Yamada Akihiro、Sakurai Yuuta、 Ishida Ryo
- Organizer
  企業研究所研究会(中央大学)
- Data Source
  KAKENHI-PROJECT-17KT0036

1. Watanabel Naoki (00542515)

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# of Collaborated Products: 2 results
2. 坂和秀晃 (70513125)

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3. 鈴木一水 (90235937)

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4. 大沼宏 (00292079)

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5. 阪智香 (10309403)

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6. 石原俊彦 (20223018)

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7. 村上裕太郎 (30434591)

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8. 奥田真也 (40351431)

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9. 地道正行 (60243200)

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10. 田村威文 (70268499)

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11. 安間陽加 (80980440)

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12. 米谷健司 (90432731)

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13. 福島一矩 (50548881)

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Yamada Akihiro 山田 哲弘

Research Projects

Research Products

Co-Researchers

Studies on firm behaviors to adjust tax-systems and the economic consequences

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

マネジメント・コントロール・システムが企業内組織間対立とUPBの関係に与える影響Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

目標設定が非倫理的向組織行動に及ぼす影響に関する研究

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Impact of geographic distribution of firms on accounting behaviorPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

An analysis of Corporate Governance under the globalization

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Empirical research on herd behavior of accounting proceduresPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] Does budget target setting lead managers to engage in unethical behavior for the organization?2023

Author(s)

Journal Title

DOI

Data Source

[Journal Article] Impact of parent companies and multiple large shareholders on audit fees in stakeholder-oriented corporate governance2022

Author(s)

Journal Title

DOI

Data Source

[Journal Article] Non-controlling interests and proxy of real activities manipulation in stakeholder-oriented corporate governance2022

Author(s)

Journal Title

Data Source

[Journal Article] Conflicts between parent company and non-controlling shareholders in stakeholder-oriented corporate governance: Evidence from Japan2022

Author(s)

Journal Title

DOI

Data Source

[Journal Article] 課税管轄間の利益移転等2021

Author(s)

Journal Title

Data Source

[Journal Article] Overconfident CEOs, decentralisation, and tax aggressiveness: evidence from Japan2020

Author(s)

Journal Title

DOI

Data Source

[Journal Article] Do managers mimic rivals’ forecast revisions? Evidence from Japan2020

Author(s)

Journal Title

Data Source

[Journal Article] Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan2020

Author(s)

Journal Title

DOI

Data Source

[Journal Article] The real effect of mandatory disclosure in Japanese firms2020

Author(s)

Journal Title

Yamada Akihiro 山田哲弘