NISHITANI Jumpei 西谷順平

Researcher Number	40363717
Other IDs
Affiliation (Current)	2026: 立命館大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2026: 立命館大学, 経営学部, 教授 2015 – 2024: 立命館大学, 経営学部, 教授 2009 – 2014: Ritsumeikan University, 経営学部, 准教授
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 分析的会計研究 / 保守主義 / 契約理論 / 財務会計 / ラチェット効果 / キャリア・コンサーン / 情報システム / 会計基礎概念 / 会計的保守主義 / 条件付保守主義 … More / モラル・ハザード / 債務契約 / アクルーアルの反転 / 多期間モデル / アナリティカル / 会計保守主義 / 会計情報システム / モデル研究 Less

Research Projects
(5 results)
Research Products
(39 results)

戦略的情報開示による暗黙のインセンティブのコントロールPrincipal Investigator
- Principal Investigator
  
  西谷順平
- Project Period (FY)
  2026 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Ritsumeikan University
A Model Analysis of Conservatism and Career Concerns: On the Relationship between Labor Practices and Corporate AccountingPrincipal Investigator
- Principal Investigator
  
  NISHITANI Jumpei
- Project Period (FY)
  2018 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Ritsumeikan University
Analysis of Conditional and Unconditional ConservatismPrincipal Investigator
- Principal Investigator
  
  NISHITANI Jumpei
- Project Period (FY)
  2014 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan University
The Model Analysis of the relationship between conservatism and the debt ratio, the growth opportunityPrincipal Investigator
- Principal Investigator
  
  NISHITANI Jumpei
- Project Period (FY)
  2011 – 2012
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan University
Model Analysis and Empirical Research on ConservatismPrincipal Investigator
- Principal Investigator
  
  NISHITANI Jumpei
- Project Period (FY)
  2009 – 2010
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Ritsumeikan University

All 2025 2024 2022 2021 2019 2018 2016 2015 2014 2013 2010 2009 Other

All Journal Article Presentation Book

[Book] 新版　財務会計の理論と実証2022
- Author(s)
  ウィリアム・Ｒ・スコット、パトリシア・Ｃ・オブライエン、太田康広、椎葉淳、西谷順平
- Total Pages
  632
- Publisher
  中央経済社
- ISBN
  4502427616
- Data Source
  KAKENHI-PROJECT-18K01951
[Book] 保守主義のジレンマ　ー会計基礎概念の内部化2016
- Author(s)
  西谷順平
- Total Pages
  211
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-26380629
[Book] 会計的保守主義の研究2015
- Author(s)
  西谷順平
- Total Pages
  200
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-26380629
[Book] 分析的会計研究(太田康広編著)(第3章保守主義のタイプと破産制約の効果)2010
- Author(s)
  西谷順平
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-21730387
[Journal Article] 会計における2つの公正価値ー受動的公正価値と能動的公正価値2019
- Author(s)
  西谷順平
- Journal Title
  
  企業会計
  
  Volume: 71 Pages: 4-5
- Data Source
  KAKENHI-PROJECT-18K01951
[Journal Article] 産業革命と会計―仮想通貨と未来の会計2019
- Author(s)
  西谷順平
- Journal Title
  
  企業会計
  
  Volume: 71 Pages: 4-5
- Data Source
  KAKENHI-PROJECT-18K01951
[Journal Article] キャリア・コンサーンと報酬契約 : Gibbons and Murphy（1992）の解題2018
- Author(s)
  西谷順平
- Journal Title
  
  立命館経営学
  
  Volume: 57 Pages: 1-21
- Open Access
- Data Source
  KAKENHI-PROJECT-18K01951
[Journal Article] 保守主義のパラドックスとジレンマ2015
- Author(s)
  西谷順平
- Journal Title
  
  企業会計
  
  Volume: 67 Pages: 42-44
- Data Source
  KAKENHI-PROJECT-26380629
[Journal Article] Accrual Reversal Effect and Conservatism2014
- Author(s)
  Jumpei Nishitani
- Journal Title
  
  Ritsumeikan Business Journal
  
  Volume: Vol.8 Pages: 19-38
- NAID
  40020015671
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730452
[Journal Article] Accrual Reversal Effect and Conservatism2014
- Author(s)
  J. Nishitani
- Journal Title
  
  立命館ビジネスジャーナル
  
  Volume: 巻:8 Pages: 19-38
- NAID
  40020015671
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730452
[Journal Article] On the Conditions of Conservatism Under Book-Tax Conformity2013
- Author(s)
  J. Nishitani
- Journal Title
  
  社会システム研究
  
  Volume: 号:27 Pages: 1-21
- NAID
  110009691616
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730452
[Journal Article] On the Conditions of Conservatism Under Book-Tax Conformity2013
- Author(s)
  Jumpei Nishitani
- Journal Title
  
  社会研究システム
  
  Volume: 27号 Pages: 1-21
- NAID
  110009691616
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23730452
[Journal Article] 保守主義の歴史と現代的課題2013
- Author(s)
  西谷順平
- Journal Title
  
  企業会計
  
  Volume: 巻:65、号:9 Pages: 113-117
- Data Source
  KAKENHI-PROJECT-23730452
[Journal Article] Type I and Type II errors of Conservatism2010
- Author(s)
  西谷順平
- Journal Title
  
  Proceedings of 2010 Canadian Academic Accounting Association Annual Conference.
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730387
[Journal Article] Types of Conservatism and Management Control2010
- Author(s)
  西谷順平
- Journal Title
  
  Proceedings of 2010 American Accounting Association Annual Conference.
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730387
[Journal Article] Conservatism under Taxation2010
- Author(s)
  西谷順平
- Journal Title
  
  Proceedings of 22nd Asia Pacific Conference on International Accounting Issues.
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730387
[Journal Article] Types of Conservatism and Management Control2009
- Author(s)
  Jumpei Nishitani
- Journal Title
  
  Proceedings of 21st Asia Pacific Conference on International Accounting Issues
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730387
[Journal Article] Types of Conservatism and Management Control2009
- Author(s)
  西谷順平
- Journal Title
  
  Proceedings of 21st Asia Pacific Conference on International Accounting Issues.
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730387
[Presentation] Manager’s Dilemma between Career Concerns and the Ratchet Effect2025
- Author(s)
  Jumpei NISHITANI and Yasuhiro MAZDA
- Organizer
  European Accounting Association
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01951
[Presentation] The Effects on Managerial Incentives by Revision of Reservation Utility2024
- Author(s)
  Jumpei NISHITANI and Yasuhiro MAZDA
- Organizer
  33rd Asia-Pacific Conference on International Accounting Issues
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01951
[Presentation] キャリア・コンサーンについて2021
- Author(s)
  西谷順平
- Organizer
  日本経済会計学会（AEAJ）第38回年次大会　統一論題
- Invited
- Data Source
  KAKENHI-PROJECT-18K01951
[Presentation] Accrual Reversal Effect and Conservatism2014
- Author(s)
  Jumpei Nishitani
- Organizer
  European Accounting Association, Annual Conference 2014
- Place of Presentation
  Talin, Estonia
- Year and Date
  2014-05-22
- Data Source
  KAKENHI-PROJECT-26380629
[Presentation] Conservatism under Book-Tax Conformity2013
- Author(s)
  J. Nishitani
- Organizer
  European Accounting Association
- Place of Presentation
  パリ(フランス) (査読:有)
- Year and Date
  2013-05-06
- Data Source
  KAKENHI-PROJECT-23730452
[Presentation] Accrual Reversal Effect and Conservatism2013
- Author(s)
  J. Nishitani
- Organizer
  Asia-Pacific Conference on International Accounting Issues
- Place of Presentation
  バリ(インドネシア) (査読:有)
- Year and Date
  2013-11-11
- Data Source
  KAKENHI-PROJECT-23730452
[Presentation] Accrual Reversal Effect and Conditional Conservatism2013
- Author(s)
  J. Nishitani
- Organizer
  Canadian Academic Accounting Association
- Place of Presentation
  モントリオール(カナダ) (査読:有)
- Year and Date
  2013-05-31
- Data Source
  KAKENHI-PROJECT-23730452
[Presentation] Types of Conservatism and Management Control2010
- Author(s)
  西谷順平
- Organizer
  アメリカ会計学会
- Place of Presentation
  サンフランシスコ(フルペーパー論文)
- Year and Date
  2010-08-02
- Data Source
  KAKENHI-PROJECT-21730387
[Presentation] Types of Conservatism and Management Control2010
- Author(s)
  西谷順平
- Organizer
  American Accounting Association
- Place of Presentation
  San Francisco
- Year and Date
  2010-08-02
- Data Source
  KAKENHI-PROJECT-21730387
[Presentation] Conservatism under Taxation2010
- Author(s)
  西谷順平
- Organizer
  アジア太平洋国際会計学会
- Place of Presentation
  ゴールドコースト(フルペーパー論文)
- Year and Date
  2010-11-09
- Data Source
  KAKENHI-PROJECT-21730387
[Presentation] Conservatism and Taxation2010
- Author(s)
  西谷順平
- Organizer
  Asian Pacific Conference on International Accounting Issues
- Place of Presentation
  Gold Coast
- Year and Date
  2010-11-09
- Data Source
  KAKENHI-PROJECT-21730387
[Presentation] Type I error and Type II errors of Conservatism2010
- Author(s)
  西谷順平
- Organizer
  Canadian Academic Accounting Association
- Place of Presentation
  Vancouver
- Year and Date
  2010-05-29
- Data Source
  KAKENHI-PROJECT-21730387
[Presentation] Type I error and Type II errors of Conservatism2010
- Author(s)
  西谷順平
- Organizer
  カナダ会計学会
- Place of Presentation
  バンクーバー(フルペーパー論文)
- Year and Date
  2010-05-29
- Data Source
  KAKENHI-PROJECT-21730387
[Presentation] Types of Conservatism and Management Control2009
- Author(s)
  西谷順平
- Organizer
  アジア太平洋国際会計学会
- Place of Presentation
  ラスベガス(フルペーパー論文)
- Year and Date
  2009-11-24
- Data Source
  KAKENHI-PROJECT-21730387
[Presentation] Types of Conservatism and Management Control2009
- Author(s)
  Jumpei Nishitani
- Organizer
  Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Las Vegas, USA
- Year and Date
  2009-11-24
- Data Source
  KAKENHI-PROJECT-21730387
[Presentation] Conservatism under Book-Tax Conformity
- Author(s)
  Jumpei Nishitani
- Organizer
  European Accounting Association
- Place of Presentation
  Paris, France
- Data Source
  KAKENHI-PROJECT-23730452
[Presentation] Conservatism Under Book-Tax Conformity
- Author(s)
  Jumpei Nishitani
- Organizer
  2013 European Accounting Association Annual Congress
- Place of Presentation
  Paris, France
- Data Source
  KAKENHI-PROJECT-23730452
[Presentation] Accrual Reversal Effect and Conditional Conservatism
- Author(s)
  Jumpei Nishitani
- Organizer
  2013 American Accounting Association Annual Meeting
- Place of Presentation
  Anaheim, U.S.A.
- Data Source
  KAKENHI-PROJECT-23730452
[Presentation] Accrual Reversal Effect and Conditional Conservatism
- Author(s)
  Jumpei Nishitani
- Organizer
  2013 Canadian Academic Accounting Association Annual Cnference
- Place of Presentation
  Montreal, Canada
- Data Source
  KAKENHI-PROJECT-23730452
[Presentation] Accrual Reversal Effect and Conservatism
- Author(s)
  Jumpei Nishitani
- Organizer
  Asia-Pacific Conference on International Accounting Issues
- Place of Presentation
  Bali, Indonesia
- Data Source
  KAKENHI-PROJECT-23730452
[Presentation] Accrual Reversal Effect and Condtional Conservatism
- Author(s)
  Jumpei Nishitani
- Organizer
  Canadian Academic Accounting Association
- Place of Presentation
  Montreal, Canada
- Data Source
  KAKENHI-PROJECT-23730452

NISHITANI Jumpei 西谷 順平

Research Projects

Research Products

戦略的情報開示による暗黙のインセンティブのコントロールPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A Model Analysis of Conservatism and Career Concerns: On the Relationship between Labor Practices and Corporate AccountingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Analysis of Conditional and Unconditional ConservatismPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The Model Analysis of the relationship between conservatism and the debt ratio, the growth opportunityPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Model Analysis and Empirical Research on ConservatismPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 新版 財務会計の理論と実証2022

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Book] 保守主義のジレンマ ー会計基礎概念の内部化2016

Author(s)

Total Pages

Publisher

Data Source

[Book] 会計的保守主義の研究2015

Author(s)

Total Pages

Publisher

Data Source

[Book] 分析的会計研究(太田康広編著)(第3章保守主義のタイプと破産制約の効果)2010

Author(s)

Publisher

Data Source

[Journal Article] 会計における2つの公正価値ー受動的公正価値と能動的公正価値2019

Author(s)

Journal Title

Data Source

[Journal Article] 産業革命と会計―仮想通貨と未来の会計2019

Author(s)

Journal Title

Data Source

[Journal Article] キャリア・コンサーンと報酬契約 : Gibbons and Murphy（1992）の解題2018

Author(s)

Journal Title

Data Source

[Journal Article] 保守主義のパラドックスとジレンマ2015

Author(s)

Journal Title

Data Source

[Journal Article] Accrual Reversal Effect and Conservatism2014

Author(s)

Journal Title

NAID

Data Source

[Journal Article] Accrual Reversal Effect and Conservatism2014

Author(s)

Journal Title

NAID

Data Source

[Journal Article] On the Conditions of Conservatism Under Book-Tax Conformity2013

NISHITANI Jumpei 西谷順平

[Book] 新版　財務会計の理論と実証2022

[Book] 保守主義のジレンマ　ー会計基礎概念の内部化2016