FUJIYAMA Keishi 藤山敬史

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Fujiyama Keishi 藤山敬史

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Researcher Number	00756463
Other IDs
Affiliation (Current)	2025: 神戸大学, 経済経営研究所, 准教授
Affiliation (based on the past Project Information) *help	2022 – 2024: 神戸大学, 経済経営研究所, 准教授 2015 – 2021: 神戸大学, 経済経営研究所, 講師
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting Except Principal Investigator Basic Section 07080:Business administration-related / Accounting
Keywords	Principal Investigator 従業員 / 利益平準化 / 会計学 / 労使交渉 / 取引先 / 銀行 / 利益の質 / 外国人株主 / 利害調整機能 / ディスクロージャー … More / 会計 / 株価反応 / 情報開示 / 財務会計 / 労働法制 / サプライヤー / 顧客 / 実証分析 / 人員削減 / 契約 / 減損会計 / 情報伝達 / 利益調整 / 会計保守主義 … More Except Principal Investigator 販売チャネル / 輸出 / コロナの影響 / 新潟県内の酒蔵 / 学際的アプローチ / 日本酒 / 伝統保持と革新 / ダイナミック・ケイパビリティ / 制度 / アンケート調査 / 北米でのSake造り / 伝統産業 / 国際展開 / 杜氏 / 日本酒産業 / 伝統と革新 / ダイナミックケイパビリティ / 透明性 / 減損損失 / エンフォースメント / 会計学 / KAM / 保守主義 / 減損 / 財務会計 Less

利害関係者と利益の質：ステークホルダー資本主義から株主資本主義へ向かう日本の分析Principal Investigator
- Principal Investigator
  
  藤山敬史
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
Dynamic Capability in Craft Sector
- Principal Investigator
  
  岸保行
- Project Period (FY)
  2022 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07080:Business administration-related
- Research Institution
  Niigata University
Employee issues in accounting and disclosurePrincipal Investigator
- Principal Investigator
  
  Fujiyama Keishi
- Project Period (FY)
  2020 – 2023
- Research Category
  
  Grant-in-Aid for Early-Career Scientists
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kobe University
The influences of employees and customers/suppliers on income smoothingPrincipal Investigator
- Principal Investigator
  
  Fujiyama Keishi
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
An experimental study of conservatism and enforcement in the process of preparation of financial accounting information
- Principal Investigator
  
  Taguchi satoshi
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Challenging Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
Labor negotiations and earnings managementPrincipal Investigator
- Principal Investigator
  
  Fujiyama Keishi
- Project Period (FY)
  2015 – 2016
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Research Field
  
  Accounting
- Research Institution
  Kobe University

All 2024 2022 2021 2020 2019 2018 2017 2016

All Journal Article Presentation

[Journal Article] 外国人持株比率と企業特性2024
- Author(s)
  藤山敬史, 金鐘勲
- Journal Title
  
  大銀協フォーラム研究助成論文集
  
  Volume: 28 Pages: 1-20
- Open Access
- Data Source
  KAKENHI-PROJECT-23K01671
[Journal Article] Employment protection, corporate governance, and labor productivity around the World2024
- Author(s)
  Li Guangzhong、Fujiyama Keishi、Wu Cen、Zheng Ying
- Journal Title
  
  Journal of International Financial Markets, Institutions and Money
  
  Volume: 92 Pages: 101978-101978
- DOI
  10.1016/j.intfin.2024.101978
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K13638
[Journal Article] Management and Cost Accounting Practices in Sake Breweries : A Study of Multiple Cases in Niigata Prefecture2022
- Author(s)
  藤山敬史、セルメス鈴木寛之
- Journal Title
  
  国民経済雑誌
  
  Volume: 226 Issue: 6 Pages: 83-100
- DOI
  10.24546/0100477933
- ISSN
  0387-3129
- Year and Date
  2022-12-10
- Language
  Japanese
- Data Source
  KAKENHI-PROJECT-23K22146
[Journal Article] Incorporating Piecewise-Linear Variables into an Empirical Model of Non-Current Asset Impairment Timeliness2022
- Author(s)
  Fujiyama Keishi
- Journal Title
  
  The Japanese Accounting Review
  
  Volume: 12 Issue: 1 Pages: n/a
- DOI
  10.11640/tjar.12.2022.01
- ISSN
  2185-4785, 2185-4793
- Language
  English
- Data Source
  KAKENHI-PROJECT-20K13638
[Journal Article] 従業員と会計・情報開示2020
- Author(s)
  藤山敬史, 森脇敏雄, 深谷優介
- Journal Title
  
  国民経済雑誌
  
  Volume: 221 Pages: 37-54
- NAID
  120007032336
- Data Source
  KAKENHI-PROJECT-20K13638
[Journal Article] An experimental study of the effect of accounting transparency on impairment loss recognition2018
- Author(s)
  FUJIYAMA, MIWA, TAGUCHI
- Journal Title
  
  Proceedings of 13th IAAER(International Association for Accounting Educators and Researchers) World Congress of Accounting Educators and Researchers
  
  Volume: 13 Pages: 1-40
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K13403
[Journal Article] 日本企業による利益平準化2018
- Author(s)
  藤山敬史、古賀裕也
- Journal Title
  
  国民経済雑誌
  
  Volume: 217 (3) Pages: 57-81
- NAID
  120006599250
- Open Access
- Data Source
  KAKENHI-PROJECT-17K13822
[Presentation] Market reaction to employee downsizing disclosure in Japan2021
- Author(s)
  藤山敬史
- Organizer
  日本会計研究学会第80回全国大会
- Data Source
  KAKENHI-PROJECT-20K13638
[Presentation] Market reaction to employee downsizing disclosure in Japan2021
- Author(s)
  藤山敬史
- Organizer
  日本インベスター・リレーションズ学会第18回年次大会
- Data Source
  KAKENHI-PROJECT-20K13638
[Presentation] Transitioning from a bank towards an equity financing system in Japan: The impact of income smoothing practice over 40 years2019
- Author(s)
  Keishi Fujiyama
- Organizer
  42nd Annual Congress of the European Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K13822
[Presentation] An experimental study of the effect of accounting transparency on impairment loss recognition.2018
- Author(s)
  FUJIYAMA, MIWA, TAGUCHI
- Organizer
  13th IAAER(International Association for Accounting Educators and Researchers) World Congress of Accounting Educators and Researchers
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K13403
[Presentation] The Impact of Shifting from a Bank Towards an Equity Financing System on Accounting Practice：The Case of Income Smoothing in Japan over 40 Years2018
- Author(s)
  藤山敬史
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-17K13822
[Presentation] An experimental study of the effect of accounting transparency on impairment loss recognition.2017
- Author(s)
  K. FUJIYAMA., K. MIWA., and S. TAGUCHI
- Organizer
  The 18th Annual Conference of the Asian Academic Accounting Association, Bali, Indonesia.
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K13403
[Presentation] 人員削減前後の利益属性2016
- Author(s)
  藤山敬史
- Organizer
  日本会計研究学会
- Place of Presentation
  グランシップ静岡（静岡県・静岡市）
- Data Source
  KAKENHI-PROJECT-15H06401
[Presentation] Earnings Attribute around Downsizing: Evidence from Japanese Domestic Firms2016
- Author(s)
  Keishi Fujiyama
- Organizer
  Asia Academic Accounting Association Annual Conference
- Place of Presentation
  クチン（マレーシア）
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H06401
[Presentation] 減損会計と透明性: 経営者と監査人における意見対立の開示効果の実験研究2016
- Author(s)
  三輪一統・田口聡志・藤山敬史
- Organizer
  日本会計研究学会第75回全国大会
- Place of Presentation
  静岡コンベンションアーツセンター（グランシップ）、静岡県
- Year and Date
  2016-09-12
- Data Source
  KAKENHI-PROJECT-16K13403
[Presentation] Downsizing, Impairment Recognition Timing, and Non-Executive Employee Ownership: A Japanese Perspective2016
- Author(s)
  Keishi Fujiyama
- Organizer
  American Accounting Association Annual Meeting
- Place of Presentation
  ニューヨーク（米国）
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H06401
[Presentation] Downsizing, Impairment Recognition Timing, and Non-Executive Employee Ownership: A Japanese Perspective2016
- Author(s)
  Keishi Fujiyama
- Organizer
  Korean Accounting Association 2016 Annual Summer/International Conference
- Place of Presentation
  Gangwon-do (韓国)
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H06401

1. Taguchi satoshi (70338234)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
2. 三輪一統 (00748296)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
3. 岸保行 (50454088)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. 遠藤貴宏 (20649321)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. 原頼利 (30366900)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 坪山雄樹 (50508645)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. セルメス鈴木寛之 (30916888)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. GRAY Sidney

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. ENOMOTO Masahiro

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

FUJIYAMA Keishi 藤山 敬史

Fujiyama Keishi 藤山 敬史

Research Projects

Research Products

Co-Researchers

利害関係者と利益の質：ステークホルダー資本主義から株主資本主義へ向かう日本の分析Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Dynamic Capability in Craft Sector

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Employee issues in accounting and disclosurePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The influences of employees and customers/suppliers on income smoothingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An experimental study of conservatism and enforcement in the process of preparation of financial accounting information

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Labor negotiations and earnings managementPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] 外国人持株比率と企業特性2024

Author(s)

Journal Title

Data Source

[Journal Article] Employment protection, corporate governance, and labor productivity around the World2024

Author(s)

Journal Title

DOI

Data Source

[Journal Article] Management and Cost Accounting Practices in Sake Breweries : A Study of Multiple Cases in Niigata Prefecture2022

Author(s)

Journal Title

DOI

ISSN

Year and Date

Language

Data Source

[Journal Article] Incorporating Piecewise-Linear Variables into an Empirical Model of Non-Current Asset Impairment Timeliness2022

Author(s)

Journal Title

DOI

ISSN

Language

Data Source

[Journal Article] 従業員と会計・情報開示2020

Author(s)

Journal Title

NAID

Data Source

[Journal Article] An experimental study of the effect of accounting transparency on impairment loss recognition2018

Author(s)

Journal Title

Data Source

[Journal Article] 日本企業による利益平準化2018

Author(s)

Journal Title

NAID

Data Source

[Presentation] Market reaction to employee downsizing disclosure in Japan2021

FUJIYAMA Keishi 藤山敬史

Fujiyama Keishi 藤山敬史