Obinata Takashi 大日方隆

… Alternative Names

Researcher Number	20224305
External Links
Affiliation (Current)	2021: 東京大学, 大学院経済学研究科(経済学部), 教授
Affiliation (based on the past Project Information) *help	2009 – 2011: The University of Tokyo, 大学院・経済学研究科, 教授 2007 – 2009: 東京大学, 経済学研究科, 教授 2007: Tokyo University, Graduate School of Economics, Associate Professor 2006: 東京大学, 大学院経済学研究科, 助教授 2000 – 2005: 東京大学, 大学院・経済学研究科, 助教授
Review Section/Research Field	Principal Investigator Accounting Except Principal Investigator Accounting / Accounting
Keywords	Principal Investigator 財務会計 / 研究方法 / 科学的方法 / パラダイム / 財務会計研究 / 査読制度 / 会計教育 / 規範的・記述的研究 / 会計学 / 科学性 … More Except Principal Investigator 会計情報 / 投資意思決定有用性 / 効率的市場仮説 / 企業価値評価モデル / 割引キャッシュフロー・モデル / 残余利益モデル / 資本コスト / 会計発生高 / 会計基準 / 情報価値 / バランスシート・アプローチ / 時価会計 / 比較可能性 / accounting standards / value of information / balance sheet approach / fair value accounting / comparability / 会計制度 / 実証研究 / トライアングル体制 / 価値関連性 / 特別損益 / 包括利益 / 連結財務諸表 / 退職給付会計 / 財務会計 / 内部統制 / 監査の品質 / 損益計算書 / 新株予約権 / 貸借対照表 / 監査 / 資本会計 / 損益計算書区分表示 / 監査の質 / accounting institution / empirical study / triangle system / value relevance / special loss and profit / comprehensive income / consolidated financial statements / accounting for post-retirement benefits Less

An Inventory of Financial Accounting Research in Japan : Under the Changing Circumstances on Accounting ResearchPrincipal Investigator
- Principal Investigator
  
  OBINATA Takashi
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  The University of Tokyo
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 Research on Accounting to Provide Implications for Future Accounting Institution
- Principal Investigator
  
  SUDA Kazuyuki
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
The Rate Regulation and the Relationship between Stock prices and EarningsPrincipal Investigator
- Principal Investigator
  
  OBINATA Takashi
- Project Period (FY)
  2003 – 2004
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  The University of Tokyo
Globalization of Financial Markets and Accounting Standards
- Principal Investigator
  
  SAITO Shizuki
- Project Period (FY)
  2000 – 2002
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  The University of Tokyo

All 2012 2011 2010 2009 2008 2007 2006 2005 2004

All Journal Article Presentation Book

[Book] 金融危機と会計規制:公正価値測定の誤謬2012
- Author(s)
  大日方隆,首藤昭信,秋葉賢一,大石桂一,八重倉孝,草野真樹,米山正樹,山田康裕
- Total Pages
  482
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-21330109
[Book] 会計基準研究の原点2012
- Author(s)
  大日方隆
- Total Pages
  387
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-21330109
[Book] 会計基準研究の原点2012
- Author(s)
  大日方隆(編著)
- Total Pages
  387
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-21330109
[Book] 金融危機と会計規制:公正価値測定の誤謬2012
- Author(s)
  大日方隆(編著)
- Total Pages
  482
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-21330109
[Book] 日本会計研究学会課題研究委員会日本の財務会計研究の棚卸し最終報告書2010
- Author(s)
  徳賀芳弘・大石桂一・大日方隆・澤邉紀生・首藤昭信・万代勝信・米山正樹・小川淳平
- Total Pages
  247
- Publisher
  日本会計研究学会課題研究委員会
- Data Source
  KAKENHI-PROJECT-21330109
[Book] 日本の財務会計研究の棚卸し最終報告書2010
- Author(s)
  徳賀芳弘・大石桂一・大日方隆・澤邉紀生・首藤昭信・万代勝信・米山正樹・小川淳平
- Total Pages
  247
- Publisher
  日本会計研究学会課題研究委員会
- Data Source
  KAKENHI-PROJECT-21330109
[Book] 日本会計研究学会課題研究委員会日本の財務会計研究の棚卸し中間報告書2009
- Author(s)
  徳賀芳弘・大石桂一・大日方隆・澤邉紀生・首藤昭信・万代勝信・米山・正樹・小川淳平
- Total Pages
  120
- Data Source
  KAKENHI-PROJECT-21330109
[Book] 日本の財務会計研究の棚卸し中間報告書2009
- Author(s)
  徳賀芳弘・大石桂一・大日方隆・澤邉紀生・首藤昭信・万代勝信・米山正樹・小川淳平
- Total Pages
  120
- Publisher
  日本会計研究学会課題研究委員会
- Data Source
  KAKENHI-PROJECT-21330109
[Book] 減損会計基準導入の影響2008
- Author(s)
  大日方隆
- Total Pages
  220
- Publisher
  財務省財務総合政策研究所
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330104
[Book] 利益属性と会計行動2008
- Author(s)
  大日方隆
- Total Pages
  614
- Publisher
  財務省財務総合政策研究所
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330104
[Book] 「会計情報の質的特性」斎藤静樹編著『詳解討議資料・財務会計の概念フレームワーク』(69-83)2007
- Author(s)
  大日方隆
- Total Pages
  344
- Publisher
  中央経済社
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330104
[Book] アドバンスト財務会計2007
- Author(s)
  大日方隆
- Total Pages
  359
- Publisher
  中央経済社
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330104
[Book] 法人企業統計の金融保険業への調査対象の拡大2007
- Author(s)
  大日方隆
- Total Pages
  78
- Publisher
  財務省財務総合政策研究所
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] 利益情報のアノマリー:利益情報の有用性は神話か?2011
- Author(s)
  大日方隆
- Journal Title
  
  経済学論集(東京大学経済学会)
  
  Volume: 77巻3号 Pages: 2-63
- NAID
  40019293912
- Data Source
  KAKENHI-PROJECT-21330109
[Journal Article] IFRSと公正価値会計2011
- Author(s)
  大日方隆
- Journal Title
  
  会計・監査ジャーナル
  
  Volume: 23巻8号 Pages: 65-71
- Data Source
  KAKENHI-PROJECT-21330109
[Journal Article] 会計機能から見た会計基準の論点2011
- Author(s)
  大日方隆
- Journal Title
  
  企業会計
  
  Volume: 63巻1号 Pages: 86-92
- Data Source
  KAKENHI-PROJECT-21330109
[Journal Article] 利益情報のアノマリー-利益情報の有用性は神話か?2011
- Author(s)
  大日方隆
- Journal Title
  
  経済学論集(東京大学経済学会)
  
  Volume: 77巻3号 Pages: 2-63
- NAID
  40019293912
- Data Source
  KAKENHI-PROJECT-21330109
[Journal Article] 利益変化額と水準額のValue Relevance2007
- Author(s)
  大日方隆
- Journal Title
  
  経済学論集第73巻
  
  Pages: 60-102
- NAID
  40015797461
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] 日本企業の利益情報の価値関連性-サーベイ:世界から見た日本2007
- Author(s)
  大日方隆
- Journal Title
  
  経済学論集第72巻
  
  Pages: 29-72
- NAID
  40015527635
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] 負債の概念と利益のValue Relevance2006
- Author(s)
  大日方隆
- Journal Title
  
  會計第169巻第1号
  
  Pages: 20-33
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] 連結制度改革の意義2006
- Author(s)
  大日方隆
- Journal Title
  
  会計制度の設計に関する実証研究(日本会計研究学会課題研究委員会)
  
  Pages: 13-35
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] Value Relevance of the Multi-step Income Statement in Japan2006
- Author(s)
  Obinata, T., K.Suda
- Journal Title
  
  Proceedings of 29th EAA Annual Congress at Dublin, Ireland
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] 損益計算書区分表示の意義2006
- Author(s)
  大日方隆
- Journal Title
  
  会計制度の設計に関する実証研究(日本会計研究学会課題研究委員会)
  
  Pages: 57-86
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] 倒産分析とゴーイングコンサーン監査--比例ハザードモデルを中心に2005
- Author(s)
  大日方隆
- Journal Title
  
  CIRJE-J-142
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] 特別法上の準備金の情報内容2005
- Author(s)
  大日方隆
- Journal Title
  
  日本会計研究学会課題研究委員会中間報告書
  
  Pages: 175-202
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] セグメント情報のValue Relevance--鉄道業のケース--2005
- Author(s)
  大日方隆
- Journal Title
  
  経済学論集第71巻第2号
  
  Pages: 2-33
- NAID
  40006985554
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] 損益計算書区分表示の意義2005
- Author(s)
  大日方隆
- Journal Title
  
  日本会計研究学会課題研究委員会中間報告書
  
  Pages: 105-132
- Data Source
  KAKENHI-PROJECT-17330104
[Journal Article] 原発費用の裁量的決定とValue Relevance2004
- Author(s)
  大日方隆
- Journal Title
  
  経済学論集第70巻・第3号
  
  Pages: 29-59
- NAID
  40006570717
- Data Source
  KAKENHI-PROJECT-15530297
[Journal Article] Discretionary Determination and Value Relevance of Accrual Expenses Incurred by Nuclear Power Plant2004
- Author(s)
  Takashi Obinata
- Journal Title
  
  The Journal of Economics Vol.70, No.3
  
  Pages: 29-59
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530297
[Journal Article] 原発費用の裁量的決定とValue Relevance2004
- Author(s)
  大日方隆
- Journal Title
  
  経済学論集 70
  
  Pages: 29-59
- NAID
  40006570717
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530297
[Presentation] 課題研究委員会報告「日本の財務会計研究の棚卸し」2010
- Author(s)
  徳賀芳弘・大石桂一・大日方隆・澤邉紀生・首藤昭信・万代勝信・米山正樹・小川淳平
- Organizer
  日本会計研究学会第69回大会
- Place of Presentation
  東洋大学(東京都)
- Year and Date
  2010-09-08
- Data Source
  KAKENHI-PROJECT-21330109
[Presentation] 課題研究委員会報告「日本の財務会計研究の棚卸し」2010
- Author(s)
  徳賀芳弘・大石桂一・大日方隆・澤邉紀生・首藤昭信・万代勝信・米山正樹・小川淳平
- Organizer
  日本会計研究学会第69回大会
- Place of Presentation
  東洋大学
- Year and Date
  2010-09-08
- Data Source
  KAKENHI-PROJECT-21330109
[Presentation] 課題研究委員会報告「日本の財務会計研究の棚卸し」2009
- Author(s)
  徳賀芳弘・大石桂一・大日方隆・澤邉紀生・首藤昭信・万代勝信・米山・正樹・小川淳平
- Organizer
  日本会計研究学会第68回大会
- Place of Presentation
  神戸国際会議場
- Year and Date
  2009-09-02
- Data Source
  KAKENHI-PROJECT-21330109
[Presentation] 課題研究委員会報告「日本の財務会計研究の棚卸し」2009
- Author(s)
  徳賀芳弘・大石桂一・大日方隆・澤邉紀生・首藤昭信・万代勝信・米山正樹・小川淳平
- Organizer
  日本会計研究学会第68回大会
- Place of Presentation
  神戸国際会議場
- Year and Date
  2009-09-02
- Data Source
  KAKENHI-PROJECT-21330109
[Presentation] 実証会計学の継承と展望2008
- Author(s)
  大日方隆
- Organizer
  日本会計研究学会第67回大会
- Place of Presentation
  立教大学
- Year and Date
  2008-09-09
- Data Source
  KAKENHI-PROJECT-19203024
[Presentation] Value Relevance of the Multi-step Income Statement in Japan2006
- Author(s)
  Obinata, T.and K.Suda
- Organizer
  European Accounting Association
- Place of Presentation
  Dublin
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17330104
[Presentation] Value Relevance of the Multi-step Income Statement in Japan.2006
- Author(s)
  Obinata, T., K. Suda
- Organizer
  European Accounting Association
- Place of Presentation
  Dublin
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17330104

1. SAKURAI Hisakatsu (10127368)

# of Collaborated Projects: 2 results

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

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
3. ISHIKAWA Hiroyuki (60326246)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. YOSANO Tadanori (80346410)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. KITAGAWA Norio (80509844)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. GOTOU Masatoshi (70186899)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. TOKUGA Yoshihiro (70163970)

# of Collaborated Projects: 1 results

# of Collaborated Products: 8 results
17. MANDAI Katunobu (80209709)

# of Collaborated Projects: 1 results

# of Collaborated Products: 8 results
18. SAWABE Norio (80278481)

# of Collaborated Projects: 1 results

# of Collaborated Products: 8 results
19. YONEYAMA Masaki (00276049)

# of Collaborated Projects: 1 results

# of Collaborated Products: 9 results
20. OISHI Keiichi (10284605)

# of Collaborated Projects: 1 results

# of Collaborated Products: 9 results
21. SHUTOU Akinobu (60349181)

# of Collaborated Projects: 1 results

# of Collaborated Products: 9 results
22. SHIMIZU Yasuhiro (80324903)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. OGAWA Junpei (00453077)

# of Collaborated Projects: 1 results

# of Collaborated Products: 8 results
24. SAITO Shizuki (80107482)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
25. USUI Akira (90193870)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
26. OTOMASA Shota (60258077)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
27. SASAKI Takashi (10235252)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. KAWAMURA Yoshinori (60247244)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Obinata Takashi 大日方 隆

OBINATA Takashi 大日方 隆

Research Projects

Research Products

Co-Researchers

An Inventory of Financial Accounting Research in Japan : Under the Changing Circumstances on Accounting ResearchPrincipal 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 Research on Accounting to Provide Implications for Future Accounting Institution

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The Rate Regulation and the Relationship between Stock prices and EarningsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Globalization of Financial Markets and Accounting Standards

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 金融危機と会計規制:公正価値測定の誤謬2012

Author(s)

Total Pages

Publisher

Data Source

[Book] 会計基準研究の原点2012

Author(s)

Total Pages

Publisher

Data Source

[Book] 会計基準研究の原点2012

Author(s)

Total Pages

Publisher

Data Source

[Book] 金融危機と会計規制:公正価値測定の誤謬2012

Author(s)

Total Pages

Publisher

Data Source

[Book] 日本会計研究学会課題研究委員会日本の財務会計研究の棚卸し最終報告書2010

Author(s)

Total Pages

Publisher

Data Source

[Book] 日本の財務会計研究の棚卸し最終報告書2010

Author(s)

Total Pages

Publisher

Data Source

[Book] 日本会計研究学会課題研究委員会 日本の財務会計研究の棚卸し 中間報告書2009

Author(s)

Total Pages

Data Source

[Book] 日本の財務会計研究の棚卸し中間報告書2009

Author(s)

Total Pages

Publisher

Data Source

[Book] 減損会計基準導入の影響2008

Author(s)

Total Pages

Publisher

Description

Data Source

Obinata Takashi 大日方隆

OBINATA Takashi 大日方隆

[Book] 日本会計研究学会課題研究委員会日本の財務会計研究の棚卸し中間報告書2009