MUKAI Ichiro 向伊知郎

… Alternative Names

向伊知郎ムカイイチロウ

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Researcher Number	20308761
Other IDs
External Links
Affiliation (Current)	2025: 愛知学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2024: 愛知学院大学, 経営学部, 教授 2009 – 2021: Aichi Gakuin University, 経営学部, 教授 2004: Aichi Gakuin University, Faculty of Management, Professor, 経営学部, 教授 1998 – 1999: 愛知学院大学, 経営学部, 助教授
Review Section/Research Field	Principal Investigator Basic Section 07100:Accounting-related / Accounting / Accounting Except Principal Investigator Accounting / Accounting
Keywords	Principal Investigator 国際比較 / のれん / 利益の質 / 国民性 / 意思決定有用性 / ソーシャル・キャピタル / 価値関連性 / IFRS（国際財務報告基準） / 経済的意思決定 / 資本コスト … More / 非財務情報 / 企業特性 / 国際財務報告基準(IFRS) / 強制適用 / 任意適用 / 国際財務報告基準（IFRS) / 財務情報の比較可能性 / 会計環境 / ビッグ・データ / IFRS / Conceptual Framework / Consolidated Accounting Standards / Accounting Standards by Small and Medium Sized Enterprises / International Convergence of Accounting Standards / International Accounting Standards Board / EC会社法指令 / 連結財務諸表 / 比較会計 / 国際会計基準審議会 / 会計基準の国際的統一 / 概念枠組み / 連結会計基準 / 中小企業会計基準 / 国際的統一 / 国際会計基準審議会(IASB) / 原則主義 / 企業結合 / 支配概念 / 報告実体 / 企業集団財務報告 … More Except Principal Investigator Accounting Standards / Financial reporting / Annual Report / Information Users' Needs / Information Users / European Union / 比較研究 / 多国籍企業 / EU / 財務報告 / ディスクロージャー(開示) / アニュアル・レポート / 財務情報 / アニュアル・リポート / 情報利用者のニーズ / 情報利用者の範囲 / ヨーロッパ連合(EU) / Ｌｅｖ研究 / 会計主体論 / 資金情報の有用性 / 新会計モデル / 資金観 / 日本の貢献 / 共益資本主義 / キャッシュフロー / 会計と文化 / 企業主体説 / 資金会計 / 概念フレームワーク / 国際会計 Less

International Comparative Study on the Effects of Applying IFRS - Considering National Character -Principal Investigator
- Principal Investigator
  
  向伊知郎
- Project Period (FY)
  2024 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Aichi Gakuin University
International comparative study on the influence of national character and firm's characteristics on IFRS accounting informationPrincipal Investigator
- Principal Investigator
  
  Mukai Ichiro
- Project Period (FY)
  2019 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Aichi Gakuin University
International Comparative Study for Information Usefulness of IFRS Application FirmsPrincipal Investigator
- Principal Investigator
  
  Mukai Ichiro
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Aichi Gakuin University
General Research on the Conceptual Framework of International Accounting
- Principal Investigator
  
  SATOH MICHIMASA
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Aichi Gakuin University
Evaluation of the Consolidated Accounting Standards Relating to Theory and PracticePrincipal Investigator
- Principal Investigator
  
  MUKAI Ichiro
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Aichi Gakuin University
Future Prospective for the International Convergence of Accounting Standards in the East Asian, European, Oceanic, and North American countriesPrincipal Investigator
- Principal Investigator
  
  MUKAI Ichiro, 武田安弘
- Project Period (FY)
  2002 – 2004
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Aichi Gakuin University
Information Users' Needs and Financial Reporting in the EU
- Principal Investigator
  
  TAKEDA Yasuhiro
- Project Period (FY)
  1997 – 1999
- Research Category
  
  Grant-in-Aid for Scientific Research (B).
- Research Field
  
  Accounting
- Research Institution
  Aichi Gakuin University

[Book] 『ベーシック国際会計』（第2版）2019
- Author(s)
  向　伊知郎
- Total Pages
  259
- Publisher
  中央経済社
- ISBN
  9784502305214
- Data Source
  KAKENHI-PROJECT-16K04015
[Book] ズバッ！とわかる会計学2014
- Author(s)
  佐藤倫正・向伊知郎編著
- Total Pages
  283
- Publisher
  同文舘出版
- Data Source
  KAKENHI-PROJECT-24243053
[Book] 『国際会計の概念フレームワーク』2012
- Author(s)
  佐藤倫正（代表）、小西範幸、齊野純子、田代樹彦、角ヶ谷典幸、向伊知郎、村田英治、中山重穂
- Total Pages
  166
- Publisher
  国際会計研究学会研究グループ最終報告書
- Data Source
  KAKENHI-PROJECT-24243053
[Book] 連結財務諸表の比較可能性〜会計基準の国際的統一に向けて〜2003
- Author(s)
  向伊知郎
- Total Pages
  315
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-14402022
[Book] Comparative Study of Consolidated Financial Statements2003
- Author(s)
  Mukai Ichiro
- Total Pages
  315
- Publisher
  Chuo Keizai Co.
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] 「のれんの資産性～当初認識に焦点を当てて～」2021
- Author(s)
  向　伊知郎
- Journal Title
  
  『経営管理研究所紀要』（愛知学院大学）
  
  Volume: 28 Pages: 15-33
- NAID
  120007189410
- Data Source
  KAKENHI-PROJECT-19K02001
[Journal Article] 「のれんの償却は必要か？～減損のみアプローチの正当性～」2021
- Author(s)
  向　伊知郎
- Journal Title
  
  『会計・監査ジャーナル』
  
  Volume: 33 Pages: 90-97
- Data Source
  KAKENHI-PROJECT-19K02001
[Journal Article] 「国民性の変化と新たな評価～53カ国のソーシャル・キャピタル・データを用いて～」2020
- Author(s)
  向　伊知郎
- Journal Title
  
  『経営管理研究所紀要』（愛知学院大学）
  
  Volume: 第27号 Pages: 53-81
- NAID
  120007163529
- Open Access
- Data Source
  KAKENHI-PROJECT-19K02001
[Journal Article] 「国民性と国際的会計基準適用企業の資本コスト」2019
- Author(s)
  向伊知郎
- Journal Title
  
  『経営管理研究所紀要』（愛知学院大学）
  
  Volume: 26 Pages: 53-70
- NAID
  120006977176
- Open Access
- Data Source
  KAKENHI-PROJECT-19K02001
[Journal Article] Measuring National Character Toward Developing A Research Method for International Accounting Studies2019
- Author(s)
  Mukai, Ichiro
- Journal Title
  
  Journal of Economics and Business
  
  Volume: Vol.2 Issue: 3 Pages: 919-933
- DOI
  10.31014/aior.1992.02.03.139
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-19K02001
[Journal Article] "Cross-Country Study on the Effects of National Character on Earnings Quality"2019
- Author(s)
  Mukai, Ichiro
- Journal Title
  
  International Conference on Accounting, Auditing and Finance Proceedings
  
  Volume: 2019 Pages: 552-563
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 「国民性が利益の質に及ぼす影響の国際比較」2019
- Author(s)
  向伊知郎
- Journal Title
  
  『現代会計の基礎と展開』
  
  Volume: － Pages: 69-83
- Data Source
  KAKENHI-PROJECT-19K02001
[Journal Article] 「IFRSの適用と利益の質に関する比較研究～業種・国家の相違の影響～」2018
- Author(s)
  向　伊知郎
- Journal Title
  
  『経営管理研究所紀要』（愛知学院大学）
  
  Volume: 25 Pages: 71-93
- NAID
  40021784989
- Open Access
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] "Accounting for Goodwill and the Value Relevance of Financial Information"2018
- Author(s)
  Mukai Ichiro
- Journal Title
  
  Proceedings in 19th Annual Meeting of National Business and Economic Society
  
  Volume: 19 Pages: 1-22
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] "International Comparative Study of IFRS Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics"2018
- Author(s)
  Mukai, Ichiro
- Journal Title
  
  International Journal of Economics and Management Engineering
  
  Volume: 12 Pages: 1410-1420
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 「ビッグデータを用いた国際会計研究の発展可能性」2017
- Author(s)
  向　伊知郎
- Journal Title
  
  『税経通信』
  
  Volume: 72 Pages: 157-166
- NAID
  40021308878
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 「ソーシャル・キャピタルに基づいた国民性の評価～国際会計研究への利用を念頭に～」2017
- Author(s)
  向　伊知郎
- Journal Title
  
  『経営学研究』（愛知学院大学）
  
  Volume: 26 Pages: 35-50
- NAID
  40021369305
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 「世界価値観調査に基づいたソーシャル・キャピタルの測定～国際会計研究の分析モデル構築に向けて～」2017
- Author(s)
  向　伊知郎
- Journal Title
  
  『経営管理研究所紀要』（愛知学院大学）
  
  Volume: 24 Pages: 89-106
- NAID
  120006977194
- Open Access
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 「IFRS適用企業における財務情報の分析的枠組み」2017
- Author(s)
  向　伊知郎
- Journal Title
  
  『会計・監査ジャーナル』
  
  Volume: 29 Pages: 78-86
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 「IFRS適用は財務情報の比較可能性を高めるか？」2017
- Author(s)
  向　伊知郎
- Journal Title
  
  『国際会計研究学会年報』
  
  Volume: 39/40 Pages: 155-170
- Open Access
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] "IFRS Application and the Comparability of Financial Statements"2017
- Author(s)
  Mukai Ichiro
- Journal Title
  
  Journal of Accounting and Finance
  
  Volume: 17 Pages: 52-63
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 「IFRSの任意適用と財務諸表の比較可能性～価値関連性比較アプローチ～」2016
- Author(s)
  向　伊知郎
- Journal Title
  
  『経営学研究』（愛知学院大学）
  
  Volume: 25 Pages: 91-105
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] "Does IFRS Application Improve Information Comparability?"2016
- Author(s)
  Mukai, Ichiro
- Journal Title
  
  The Voluntary Application of IFRS in Japan and Considerations for Future Mandatory Application
  
  Volume: - Pages: 73-91
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 「のれん償却費が財務情報の比較可能性に及ぼす影響」2016
- Author(s)
  向　伊知郎
- Journal Title
  
  『経営管理研究所紀要』（愛知学院大学
  
  Volume: 23号 Pages: 77-96
- NAID
  120006977199
- Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] "The IFRS Application and Comparability of Financial Statements"2016
- Author(s)
  Mukai, Ichiro
- Journal Title
  
  Proceedings of Asian-Pacific Conference on International Accounting Issues
  
  Volume: 2016 Pages: 1-14
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 「IFRSの任意適用と財務諸表の比較可能性～会計制度比較アプローチ～」2016
- Author(s)
  向　伊知郎
- Journal Title
  
  『経営学研究』（愛知学院大学）
  
  Volume: 25 Pages: 79-96
- Data Source
  KAKENHI-PROJECT-16K04015
[Journal Article] 連結財務諸表における負債と資本の区分2015
- Author(s)
  向伊知郎
- Journal Title
  
  産業経理
  
  Volume: 第75巻第2号 Pages: 33-42
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 財務会計における資本と利益2015
- Author(s)
  向伊知郎
- Journal Title
  
  會計
  
  Volume: 第187巻第1号 Pages: 1-15
- NAID
  40020311457
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] IFRS採用企業の事例分析2015
- Author(s)
  向伊知郎
- Journal Title
  
  新版　経営分析事典
  
  Volume: 第5章第Ⅳ節 Pages: 158-164
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] IFRSに基づいた財務情報の企業価値評価2014
- Author(s)
  向伊知郎
- Journal Title
  
  商学研究（愛知学院大学）
  
  Volume: 第54巻第2・3号合併号 Pages: 85-108
- NAID
  120006976610
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] "The Relation Between Earnings Quality and Capital Cost: Toward Convergence of JAPAN GAAP with the IFRSs"2013
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Kazuhiro Manabe
- Journal Title
  
  Proceedings in the 25th Asian-Pacific Conference on International Accounting Issues
  
  Volume: Conference USB
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「IASBの妥協とホリスティック観」2013
- Author(s)
  向伊知郎
- Journal Title
  
  『企業会計』
  
  Volume: 第65巻第8号 Pages: 4-5
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] “Earnings Quality and Value Relevance in the Convergence of Japan GAAP with the IFRSs,”2013
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Tomohiro Noguchi
- Journal Title
  
  Proceedings in the Conference of National Business and Economics Society
  
  Volume: Conference USB
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「国際財務報告基準(IFRS)設定の基礎的特徴」2013
- Author(s)
  向伊知郎
- Journal Title
  
  『経営管理研究所紀要』（愛知学院大学）
  
  Volume: 第20号 Pages: 177-187
- NAID
  40019954813
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「アベノミクスとIFRS」2013
- Author(s)
  向伊知郎
- Journal Title
  
  『企業会計』
  
  Volume: 第65巻第7号 Pages: 4-5
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 「IFRSsの適用による財務諸表分析の課題」2013
- Author(s)
  向伊知郎
- Journal Title
  
  『経営分析研究年報』
  
  Volume: 第29号 Pages: 12-20
- NAID
  110009597571
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-24243053
[Journal Article] 連結財務情報の利益の質と価値関連性2012
- Author(s)
  向伊知郎
- Journal Title
  
  経済科学(名古屋大学)
  
  Volume: 第59巻第4号 Pages: 37-53
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 連結財務情報の利益の質と価値関連性2012
- Author(s)
  向伊知郎
- Journal Title
  
  経済科学
  
  Volume: 第59巻第4号 Pages: 37-53
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] EU諸国会計基準のIFRSsへの収斂と利益の質2011
- Author(s)
  向伊知郎
- Journal Title
  
  経営管理研究所紀要(愛知学院大学)
  
  Volume: 第18号 Pages: 81-96
- NAID
  120006977270
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 「報告実体」、「支配概念」、「カナダ」2011
- Author(s)
  向伊知郎
- Journal Title
  
  国際会計の概念フレームワーク(国際会計研究学会研究グループ中間報告書)
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 会計基準の国際的収斂と資本コスト2011
- Author(s)
  向伊知郎
- Journal Title
  
  経営学研究
  
  Volume: 第20巻第2号 Pages: 1-13
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 日本の会計基準のIFRSsへの収斂と利益の質2011
- Author(s)
  向伊知郎
- Journal Title
  
  経営管理研究所紀要(愛知学院大学)
  
  Volume: 第18号 Pages: 67-79
- NAID
  40019165396
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] EU諸国会計基準のIFRSsへの収斂と利益の質2011
- Author(s)
  向伊知郎
- Journal Title
  
  経営管理研究所紀要
  
  Volume: 第18号 Pages: 81-96
- NAID
  120006977270
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 報告実体、支配概念、カナダ2011
- Author(s)
  向伊知郎
- Journal Title
  
  国際会計の概念フレームワーク
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 日本の会計基準のIFRSsへの収斂と利益の質2011
- Author(s)
  向伊知郎
- Journal Title
  
  経営管理研究所紀要
  
  Volume: 第18号 Pages: 67-79
- NAID
  40019165396
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 会計基準の国際的収斂と資本コスト2011
- Author(s)
  向伊知郎
- Journal Title
  
  経営学研究(愛知学院大学)
  
  Volume: 第20巻第2号 Pages: 1-13
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 利益の質と資本コストの変化2011
- Author(s)
  向伊知郎
- Journal Title
  
  経営学研究
  
  Volume: 第21巻第1号 Pages: 15-34
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 利益の質と資本コストの変化2011
- Author(s)
  向伊知郎
- Journal Title
  
  経営学研究(愛知学院大学)
  
  Volume: 第21巻第1号 Pages: 15-34
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] International Convergence of Japanese Accounting Standards and Accounting Quality2010
- Author(s)
  向伊知郎
- Journal Title
  
  Proceedings in the 22nd Asian-Pacific Conference on International Accounting Issues
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 日本会計准則国際趨同与会計信息質量2010
- Author(s)
  向伊知郎
- Journal Title
  
  Proceedings中国会〓学会2010年年会
  
  Volume: 会計准則与国際趨同 Pages: 50-62
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] International Convergence of Japanese Accounting Standards and Accounting Quality2010
- Author(s)
  Mukai, Ichiro
- Journal Title
  
  Proceedings in the 22nd Asian-Pacific Conference on International Accounting Issues
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 日本会計准則国際趨同与計信息質量2010
- Author(s)
  向伊知郎, 林慶雲, 西海学, 真鍋和弘
- Journal Title
  
  Proceedings中国会学会2010年年会
  
  Pages: 50-62
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 日本の会計基準の国際化と会計情報の質2009
- Author(s)
  向伊知郎
- Journal Title
  
  経営管理研究所紀要
  
  Volume: 第16号 Pages: 53-68
- NAID
  110007575291
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 日本の会計基準の国際化と会計情報の質2009
- Author(s)
  向伊知郎
- Journal Title
  
  経営管理研究所紀要第16号
  
  Pages: 53-68
- NAID
  110007575291
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 国際財務報告基準(IFRS)第3号「企業結合」会計基準の特徴と課題2009
- Author(s)
  向伊知郎
- Journal Title
  
  国際会計研究学会年報
  
  Pages: 121-130
- NAID
  110007148898
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 原則主義による国際会計基準の設定と課題2009
- Author(s)
  向伊知郎
- Journal Title
  
  経営学研究(愛知学院大学) 第18巻第1号
  
  Pages: 1-10
- NAID
  40017103541
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 国際財務報告基準(IFRS)第3号「企業結合」会計基準の特徴と課題2009
- Author(s)
  向伊知郎
- Journal Title
  
  国際会計研究学会年報 2008年度版
  
  Pages: 121-130
- NAID
  110007148898
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] 原則主義による国際会計基準の設定と課題2009
- Author(s)
  向伊知郎
- Journal Title
  
  経営学研究(愛知学院大学)
  
  Volume: 第18巻第1号 Pages: 1-10
- NAID
  40017103541
- Data Source
  KAKENHI-PROJECT-21530484
[Journal Article] International Convergence of Accounting Standards for Business Combinations in Canada2004
- Author(s)
  Mukai Ichiro
- Journal Title
  
  The Management Review of Aichi Gakuin University Vol.14 No.2
  
  Pages: 123-138
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] 会計基準の国際的統一に向けたカナダの対応と諸問題2004
- Author(s)
  向伊知郎
- Journal Title
  
  経営管理研究所紀要(愛知学院大学) 第11号
  
  Pages: 47-58
- NAID
  110004670681
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] Expansion of the Consolidation Policy and Variable Interest Entity2004
- Author(s)
  Mukai Ichiro
- Journal Title
  
  JICPA Journal Vol.16 No.8
  
  Pages: 44-49
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] 連結範囲の拡大と変動持分事業体2004
- Author(s)
  向伊知郎
- Journal Title
  
  JICPAジャーナル第16巻第8号
  
  Pages: 44-49
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] カナダにおける企業結合会計基準の国際的統一に向けての対応と課題2004
- Author(s)
  向伊知郎
- Journal Title
  
  経営学研究(愛知学院大学) 第14巻第2号
  
  Pages: 123-138
- NAID
  40006601948
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] International Convergence of Accounting Standards in Canada2004
- Author(s)
  Mukai Ichiro
- Journal Title
  
  Bulletin of Management Research Institute No.11
  
  Pages: 47-58
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] Accounting Classification and the International Convergence2003
- Author(s)
  向伊知郎
- Journal Title
  
  経営学研究(愛知学院大学) 第13巻第1号
  
  Pages: 167-180
- NAID
  40007141001
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] EUにおけるIFRS全面適用に向けての動向と課題2003
- Author(s)
  向伊知郎
- Journal Title
  
  会計第164巻第3号
  
  Pages: 77-90
- NAID
  40006075334
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] Accounting Classification and the International Convergence2003
- Author(s)
  Mukai Ichiro
- Journal Title
  
  The Journal of Japanese Association for International Accounting Studies
  
  Pages: 167-180
- NAID
  40007141001
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] Inflation Accounting in Mexico2003
- Author(s)
  Mukai Ichiro
- Journal Title
  
  Bulletin of Management Research Institute No.10
  
  Pages: 49-62
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] メキシコにおけるインフレーション会計とその評価2003
- Author(s)
  向伊知郎
- Journal Title
  
  経営管理研究所紀要(愛知学院大学) 第10号
  
  Pages: 49-62
- NAID
  40006083615
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] ヨーロッパ連合(EU)における会計基準統一に向けての基盤整備2003
- Author(s)
  向伊知郎
- Journal Title
  
  経営学研究(愛知学院大学) 第12巻第4号
  
  Pages: 27-49
- NAID
  40005908312
- Data Source
  KAKENHI-PROJECT-14402022
[Journal Article] Towards Greater Convergence of Accounting Standards in the EU2003
- Author(s)
  Mukai Ichiro
- Journal Title
  
  Accounting Vol.164 No.3
  
  Pages: 77-90
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-14402022
[Presentation] 統一論題「非財務情報の開示と企業価値」（座長解題）2020
- Author(s)
  向　伊知郎
- Organizer
  日本経済会計学会第37回年次大会
- Data Source
  KAKENHI-PROJECT-19K02001
[Presentation] Measurement of National Character for International Comparative Accounting Studies2019
- Author(s)
  Mukai, Ichiro
- Organizer
  2nd Global Conference on Multidiciplinary Academic Research
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02001
[Presentation] Differences in Internal Rate of Return of Firms Applying International Financial Reporting2019
- Author(s)
  Mukai, Ichiro
- Organizer
  International Conference on Advances in Business and Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-19K02001
[Presentation] "Cross-Country Study on the Effects of National Character on Earnings Quality"2019
- Author(s)
  Mukai, Ichiro
- Organizer
  2019 International Conference on Accounting, Auditing and Finance
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04015
[Presentation] Accounting for Goodwill and the Value Relevance of Financial Information2018
- Author(s)
  Mukai Ichiro
- Organizer
  19th Annual Meeting of National Business and Economic Society
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04015
[Presentation] 統一論題「IFRSをめぐる最近の動向と課題」（座長）2017
- Author(s)
  向　伊知郎
- Organizer
  国際会計研究学会第8回西日本部会
- Data Source
  KAKENHI-PROJECT-16K04015
[Presentation] The IFRS Application and Comparability of Financial Statements2016
- Author(s)
  Mukai, Ichiro
- Organizer
  28th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  The Ritz Carlton Kapalua, Maui, Hawaii, USA
- Year and Date
  2016-11-06
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04015
[Presentation] Does IFRS Application Improve Information Comparability?2016
- Author(s)
  Mukai, Ichiro
- Organizer
  100th American Accounting Association Annual Meeting
- Place of Presentation
  Hilton Midtown, New York, USA
- Year and Date
  2016-08-07
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04015
[Presentation] IASB Conceptual Framework and Business Evaluation Model2014
- Author(s)
  Ichiro Mukai
- Organizer
  Proceedings of 11th International Accounting Conference of the Accounting Academicians Research
- Place of Presentation
  Turkey
- Year and Date
  2014-11-02
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 概念フレームワークと企業価値評価2014
- Author(s)
  向伊知郎
- Organizer
  日本経営分析学会第31回年次大会
- Place of Presentation
  流通科学大学（兵庫県）
- Year and Date
  2014-05-18
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] The Economic Consequences of the Convergence toward International Financial Reporting Standards in Japan2012
- Author(s)
  Mukai, Ichiro
- Organizer
  National Business and Economics Society
- Place of Presentation
  Maui, Hawaii, US
- Year and Date
  2012-03-09
- Data Source
  KAKENHI-PROJECT-21530484
[Presentation] 国際会計の概念フレームワーク2011
- Author(s)
  向伊知郎, 他
- Organizer
  国際会計研究学会第28回大会
- Place of Presentation
  東京理科大学
- Year and Date
  2011-09-09
- Data Source
  KAKENHI-PROJECT-21530484
[Presentation] 経営分析研究の国際化～会計基準の国際的収斂が会計情報の質に及ぼす影響分析～2010
- Author(s)
  向伊知郎
- Organizer
  日本経営分析学会第27回年次大会
- Place of Presentation
  関西学院大学
- Year and Date
  2010-07-03
- Data Source
  KAKENHI-PROJECT-21530484
[Presentation] International Convergence of Japanese Accounting Standards and Accounting Quality2010
- Author(s)
  Mukai, Ichiro
- Organizer
  The 22^<nd> Asian Pacific Conference on International Accounting Issues
- Place of Presentation
  Gold Coast, Australia
- Year and Date
  2010-11-08
- Data Source
  KAKENHI-PROJECT-21530484
[Presentation] International Convergence of Japanese Accounting Standards and Accounting Quality2010
- Author(s)
  Mukai, Ichiro
- Organizer
  The 22^<nd> Asian Pacific Conference on International Accounting Issues
- Place of Presentation
  Bond University, Gold Coast, Australia
- Year and Date
  2010-11-08
- Data Source
  KAKENHI-PROJECT-21530484
[Presentation] 日本会計准則国際趨同与計信息質量2010
- Author(s)
  向伊知郎
- Organizer
  中国会計学会2010年年会
- Place of Presentation
  青島海洋大学
- Year and Date
  2010-06-28
- Data Source
  KAKENHI-PROJECT-21530484
[Presentation] 日本会計准則国際趨同与会計信息質量2010
- Author(s)
  向伊知郎
- Organizer
  中国会計学会2010年年会
- Place of Presentation
  青島海洋大学
- Year and Date
  2010-06-28
- Data Source
  KAKENHI-PROJECT-21530484
[Presentation] 統一論題「経営分析研究の国際化～会計基準の国際的収斂が会計情報の質に及ぼす影響分析～」2010
- Author(s)
  向伊知郎
- Organizer
  日本経営分析学会第27回年次大会
- Place of Presentation
  関西学院大学
- Year and Date
  2010-07-03
- Data Source
  KAKENHI-PROJECT-21530484
[Presentation] “Earnings Quality and Value Relevance in the Convergence of Japan GAAP with the IFRSs,”
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Tomohiro Noguchi
- Organizer
  Conference of National Business and Economics Society
- Place of Presentation
  Muna Lani Bay Hotel, Hawaii USA
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 「IFRSの採用と財務分析指標の変化」
- Author(s)
  向伊知郎
- Organizer
  日本経営分析学会第30回年次大会
- Place of Presentation
  立教大学
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 「国際会計の概念フレームワーク」国際会計研究学会研究グループ最終報告
- Author(s)
  佐藤倫正（代表）、小西範幸、齊野純子、田代樹彦、角ヶ谷典幸、向伊知郎、村田英治、中山重穂
- Organizer
  国際会計研究学会第29回研究大会
- Place of Presentation
  近畿大学
- Data Source
  KAKENHI-PROJECT-24243053
[Presentation] 2. "The Relation Between Earnings Quality and Capital Cost: Toward Convergence of JAPAN GAAP with the IFRSs"
- Author(s)
  Ichiro Mukai, Satol Nishiumi, Kazuhiro Manabe
- Organizer
  25th Asian Pacific Conference on International Accounting Issues
- Place of Presentation
  Grand Hyatt Bali, Bali, Indonesia
- Data Source
  KAKENHI-PROJECT-24243053

1. KIMURA Toshio (80310580)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
2. TAKEDA Yasuhiro (10064817)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
3. MATSUDA Osamu (90291872)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. TASHIRO Tatsuhiko (90268061)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
5. SATOH MICHIMASA (60114948)

# of Collaborated Projects: 1 results

# of Collaborated Products: 7 results
6. MURATA Eiji (90210038)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
7. KONISHI Noriyuki (80205434)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
8. TSUNOGAYA Noriyuki (80267921)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
9. SAINO Junko (60311510)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
10. NAKANO Takayuki (70287952)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. NAKAYAMA Shigeho (80331635)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
12. NISHIUMI Satoru (30387401)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
13. HIRAGA Masataka (00329070)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. ASANO Takashi (30329833)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. NISHIDATE Tsukasa (50460639)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
16. MANABE Kazuhiro (40509915)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
17. ISHII Yasuhiko (70305176)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
18. TEON Kwon (70121358)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. IIJIMA Yasumichi (90244813)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. 林慶雲 (50242805)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. 井戸一元 (30193535)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. KATO Masahiro (20233819)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. 荒鹿善之 (60300183)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. 遠藤秀紀 (40319398)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

MUKAI Ichiro 向 伊知郎

向 伊知郎 ムカイ イチロウ

Research Projects

Research Products

Co-Researchers

International Comparative Study on the Effects of Applying IFRS - Considering National Character -Principal Investigator

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International comparative study on the influence of national character and firm's characteristics on IFRS accounting informationPrincipal Investigator

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Review Section

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International Comparative Study for Information Usefulness of IFRS Application FirmsPrincipal Investigator

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General Research on the Conceptual Framework of International Accounting

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Evaluation of the Consolidated Accounting Standards Relating to Theory and PracticePrincipal Investigator

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Future Prospective for the International Convergence of Accounting Standards in the East Asian, European, Oceanic, and North American countriesPrincipal Investigator

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Information Users' Needs and Financial Reporting in the EU

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[Book] 『ベーシック国際会計』（第2版）2019

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[Book] ズバッ！とわかる会計学2014

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[Book] 『国際会計の概念フレームワーク』2012

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[Book] 連結財務諸表の比較可能性〜会計基準の国際的統一に向けて〜2003

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[Book] Comparative Study of Consolidated Financial Statements2003

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[Journal Article] 「のれんの資産性～当初認識に焦点を当てて～」2021

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[Journal Article] 「のれんの償却は必要か？～減損のみアプローチの正当性～」2021

MUKAI Ichiro 向伊知郎

向伊知郎ムカイイチロウ