KOTANI Toru 小谷融

… Alternative Names

KOTANI Tohru 小谷融

Less

Researcher Number	50300364
Other IDs
External Links
Affiliation (based on the past Project Information) *help	2004 – 2008: 大阪経済大学, 経営情報学部, 教授 2006: 大阪経済大学, 経営清報学部, 教授 2001: Osaka University of Economics, Information Management, Professor, 経営情報学部, 教授 1999 – 2000: 関西国際大学, 経営学部, 教授
Review Section/Research Field	Except Principal Investigator Accounting / 経済政策(含経済事情) / Accounting
Keywords	Except Principal Investigator Disclosure / ディスクロージャー / XBRL / Business reporting / Financial reporting / Electronic disclosure system / EDINET / EDGAR / ビジネスレポーティング / 財務報告 … More / 電子開示システム / 楽観的予想 / 経営者予想 / Quarterly earnings announcement / Information usefulness / Expectation management / Litigation cost / Optimistic forecast / Management forecast / 業績予想情報管理 / 四半期情報開示制度 / 情報有用性 / 業績予想管理 / 訴訟リスク(Litigation Cost) / Internet reporting / E-Tax / IT auditing / 財務報告インスタンス / インターネット開示 / 電子申告 / IT監査 / Accounting for Income Taxes / Positive Study / Environment Accounting / Economics of Information / Economics of Contract / Financial Big Bang / Reform of Accounting System / 環境情報開示 / エイジェンシ-・コスト / ディスクロ-ジャ- / 年金問題 / 金融負債 / 経営者報酬制度 / 税効果会計 / 実証研究 / 環境会計 / 情報の経済学 / 契約の経済学 / 金融ビッグバン / 会計制度改革 / Internet / Databasse disclosure / 継続監査 / インターネット / データベース開示 / 株式保有構造 / 市場の反応 / 楽観的 / 企業業績 Less

An empirical study of managerial earnings forecast and it's market reaction
- Principal Investigator
  
  KATO Kazuo
- Project Period (FY)
  2007 – 2008
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Osaka University of Economics
Integrated Study on Accounting Disclosure in Network Society
- Principal Investigator
  
  KAWASAKI Teruyuki
- Project Period (FY)
  2004 – 2006
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Konan University
Empirical examination of disclosure environment in Japan - quarterly earnings announcements and management forecasts -
- Principal Investigator
  
  KATO Kazuo
- Project Period (FY)
  2004 – 2005
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Osaka University of Economics
A Study on Electronic Disclosure
- Principal Investigator
  
  KAWASAKI Teruyuki
- Project Period (FY)
  1999 – 2001
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Konan University
Economics of Accounting as Institutional System-The Relations Between Japanese Financial Big Bang and the Accounting Disclosure-.
- Principal Investigator
  
  SUDA Kazuyuki
- Project Period (FY)
  1999 – 2000
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  経済政策(含経済事情)
- Research Institution
  Kansai University

All 2007 2006 2005

All Journal Article Book

[Book] 金融商品取引法におけるディスクロージャー制度2007
- Author(s)
  小谷融
- Total Pages
  725
- Publisher
  税務研究会出版局
- Data Source
  KAKENHI-PROJECT-19530421
[Book] 証券取引法に基づく企業内容等の開示制度2005
- Author(s)
  小谷融
- Total Pages
  234
- Publisher
  株式会社税務経理協会
- Data Source
  KAKENHI-PROJECT-16530310
[Journal Article] 投資サービス法における開示規制のあり方について2006
- Author(s)
  小谷融
- Journal Title
  
  経営財務 No.2756
  
  Pages: 38-44
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530310
[Journal Article] Expectation Management through Management Forecast --- A Life of Tail Asymmetry under Consecutive Adjustment ---2005
- Author(s)
  Kazuo Kato, Toru Kotani, Michio Kunimura
- Journal Title
  
  Osaka University of Economics Working Paper Series No.2005-1
  
  Pages: 1-29
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-16530310
[Journal Article] ディスクロージャーに係る証券取引法、関係政・府令等の完全解説(2)2005
- Author(s)
  小谷融
- Journal Title
  
  経営財務 No.2711
  
  Pages: 22-26
- Data Source
  KAKENHI-PROJECT-16530310
[Journal Article] Expectation Management through Management Forecast---A Life of Tail Asymmetry under Consecutive Adjustment---2005
- Author(s)
  Kazuo Kato, Toru Kotani, Michio Kunimura
- Journal Title
  
  Osaka University of Economics Working Paper Series No.2005-1
  
  Pages: 29-29
- Data Source
  KAKENHI-PROJECT-16530310
[Journal Article] ディスクロージャーに係る証券取引法、関係政・府令等の完全解説2005
- Author(s)
  小谷融
- Journal Title
  
  経営財務 No.2710〜2721
  
  Pages: 41-41
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530310
[Journal Article] ディスクロージャーに係る証券取引法、関係政・府令等の完全解説(3)2005
- Author(s)
  小谷融
- Journal Title
  
  経営財務 No.2715
  
  Pages: 28-30
- Data Source
  KAKENHI-PROJECT-16530310
[Journal Article] ディスクロージャーに係る証券取引法、関係政・府令等の完全解説(1)2005
- Author(s)
  小谷融
- Journal Title
  
  経営財務 No.2710
  
  Pages: 14-19
- Data Source
  KAKENHI-PROJECT-16530310
[Journal Article] ディスクロージャーに係る証券取引法,関係政・府令等の完全解説(1)2005
- Author(s)
  小谷融
- Journal Title
  
  経営財務 2710号
  
  Pages: 14-19
- Data Source
  KAKENHI-PROJECT-16330091
[Journal Article] Expectation Management through Management Forecast --- A Life of Tail Asymmetry under Consecutive Adjustment ---2005
- Author(s)
  Kazuo Kato, Toru Kotani, Michio Kunimura
- Journal Title
  
  Osaka University of Economics Working Paper Series NO.2005-01
  
  Pages: 29-29
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530310

1. KATO Kazuo (90319567)

# of Collaborated Projects: 2 results

# of Collaborated Products: 3 results
2. KAWASAKI Teruyuki (10122227)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
3. UKITA Izumi (70203502)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
4. IKEDA Koji (80202886)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. URASAKI Naohiro (60203600)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. HATO Kenichi (30228499)

# of Collaborated Projects: 1 results

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

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. TAKESHITA Kousi (40188173)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. SHIBA Kenji (40154231)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. MATSUO Nobumasa (90067661)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
11. OKAMURA Masahito (80347608)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. HORIE Masayuki (70173630)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. SAKAGAMI Manabu (50264792)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

KOTANI Toru 小谷 融

KOTANI Tohru 小谷 融

Research Projects

Research Products

Co-Researchers

An empirical study of managerial earnings forecast and it's market reaction

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Integrated Study on Accounting Disclosure in Network Society

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Empirical examination of disclosure environment in Japan - quarterly earnings announcements and management forecasts -

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Study on Electronic Disclosure

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Economics of Accounting as Institutional System-The Relations Between Japanese Financial Big Bang and the Accounting Disclosure-.

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 金融商品取引法におけるディスクロージャー制度2007

Author(s)

Total Pages

Publisher

Data Source

[Book] 証券取引法に基づく企業内容等の開示制度2005

Author(s)

Total Pages

Publisher

Data Source

[Journal Article] 投資サービス法における開示規制のあり方について2006

Author(s)

Journal Title

Description

Data Source

[Journal Article] Expectation Management through Management Forecast --- A Life of Tail Asymmetry under Consecutive Adjustment ---2005

Author(s)

Journal Title

Description

Data Source

[Journal Article] ディスクロージャーに係る証券取引法、関係政・府令等の完全解説(2)2005

Author(s)

Journal Title

Data Source

[Journal Article] Expectation Management through Management Forecast---A Life of Tail Asymmetry under Consecutive Adjustment---2005

Author(s)

Journal Title

Data Source

[Journal Article] ディスクロージャーに係る証券取引法、関係政・府令等の完全解説2005

Author(s)

Journal Title

Description

Data Source

[Journal Article] ディスクロージャーに係る証券取引法、関係政・府令等の完全解説(3)2005

Author(s)

Journal Title

Data Source

[Journal Article] ディスクロージャーに係る証券取引法、関係政・府令等の完全解説(1)2005

Author(s)

Journal Title

Data Source

[Journal Article] ディスクロージャーに係る証券取引法,関係政・府令等の完全解説(1)2005

Author(s)

Journal Title

Data Source

KOTANI Toru 小谷融

KOTANI Tohru 小谷融