Ohashi Yoshitaka 大橋良生

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OHASHI Yoshitaka 大橋良生

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Researcher Number	50442017
Other IDs
Affiliation (Current)	2025: 滋賀大学, 経済学系, 教授
Affiliation (based on the past Project Information) *help	2025: 滋賀大学, 経済学系, 教授 2023: 滋賀大学, 経済学系, 教授 2016 – 2022: 会津大学短期大学部, 産業情報学科, 准教授 2015: 会津大学短期大学部, その他部局等, 准教授 2012 – 2014: 会津大学短期大学部, その他部局等, 講師
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Basic Section 07100:Accounting-related
Keywords	Principal Investigator 保守主義 / 財務会計 / 企業特性 / 企業戦略 / 株式所有構造 / コーポレート・ガバナンス / 資本コスト / 会計上の保守主義 / 負債コスト / 債務契約 / 無条件保守主義 / 条件付保守主義 … More Except Principal Investigator … More 会計上の保守主義 / 不正会計 / 利益マネジメント / コーポレート・ガバナンス Less

コーポレート・ガバナンスの変革が会計に及ぼす影響に関する研究
- Principal Investigator
  
  木村史彦
- Project Period (FY)
  2025 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku University
A Study on the relationship between Corporate Strategy and characteristics and Accounting ConservatismPrincipal Investigator
- Principal Investigator
  
  Ohashi Yoshitaka
- Project Period (FY)
  2019 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Shiga University
  The University of Aizu Junior College Division
Empirical Study on the influences of Corporate governance and Ownership Structure on Accounting ConservatismPrincipal Investigator
- Principal Investigator
  
  Ohashi Yoshitaka
- Project Period (FY)
  2015 – 2018
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  The University of Aizu Junior College Division
A Theoretical and Empirical Study on Motivation and Economic Effect of Accounting ConservatismPrincipal Investigator
- Principal Investigator
  
  OHASHI Yoshitaka
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  The University of Aizu Junior College Division

All 2024 2022 2021 2019 2018 2017 2016 2015 2014 2013 Other

All Journal Article Presentation Book

[Book] 会計・監査研究の展開2021
- Author(s)
  高田敏文編著(大橋良生分担執筆)
- Total Pages
  230
- Publisher
  同文舘出版（株）
- ISBN
  9784495210205
- Data Source
  KAKENHI-PROJECT-19K02034
[Journal Article] 内部統制問題企業における損失認識の適時性2024
- Author(s)
  大橋良生
- Journal Title
  
  会津大学短期大学部研究紀要
  
  Volume: 81 Issue: 81 Pages: 1-20
- DOI
  10.20645/0002000037
- URL
  https://jc.u-aizu.repo.nii.ac.jp/records/2000037
- Year and Date
  2024-03-25
- Language
  Japanese
- Open Access
- Data Source
  KAKENHI-PROJECT-19K02034
[Journal Article] Timely Loss Recognition of Financially Distressed Firms2022
- Author(s)
  大橋良生
- Journal Title
  
  会津大学短期大学部研究紀要
  
  Volume: 79 Issue: 79 Pages: 147-164
- DOI
  10.20645/00001344
- URL
  https://jc.u-aizu.repo.nii.ac.jp/records/1357
- Year and Date
  2022-03-25
- Language
  Japanese
- Open Access
- Data Source
  KAKENHI-PROJECT-19K02034
[Journal Article] Timely Loss Recognition of Unlisted Firms2021
- Author(s)
  大橋良生
- Journal Title
  
  会津大学短期大学部研究紀要
  
  Volume: (78) Issue: 78 Pages: 57-72
- DOI
  10.20645/00001331
- NAID
  120006999394
- URL
  https://jc.u-aizu.repo.nii.ac.jp/records/1339
- Year and Date
  2021-03-25
- Language
  Japanese
- Open Access
- Data Source
  KAKENHI-PROJECT-19K02034
[Journal Article] 支配株主と損失認識の適時性2019
- Author(s)
  大橋良生
- Journal Title
  
  青森公立大学論纂
  
  Volume: 4 Pages: 53-65
- NAID
  40021906584
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-15K17177
[Journal Article] 企業統治形態と損失認識の適時性－指名委員会等設置会社に関する分析－2018
- Author(s)
  大橋良生
- Journal Title
  
  青森公立大学論纂
  
  Volume: 3(2) Pages: 3-16
- NAID
  120006461407
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-15K17177
[Journal Article] 会社機関の特徴と会計上の保守主義2017
- Author(s)
  大橋良生
- Journal Title
  
  青森公立大学論纂
  
  Volume: 3(1) Pages: 3-16
- NAID
  120006358275
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-15K17177
[Journal Article] 株式所有構造と会計上の保守主義との関連性：既存研究のレビュー2017
- Author(s)
  大橋良生
- Journal Title
  
  青森公立大学論纂
  
  Volume: 2(2) Pages: 67-74
- NAID
  120006247669
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15K17177
[Journal Article] コーポレート・ガバナンスと会計上の保守主義との関連性：既存研究のレビュー2016
- Author(s)
  大橋良生
- Journal Title
  
  青森公立大学論纂
  
  Volume: 2(1) Pages: 19-25
- NAID
  120005854690
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-15K17177
[Journal Article] 条件付会計保守主義と借入金契約2015
- Author(s)
  大橋良生
- Journal Title
  
  青森公立大学経営経済学研究
  
  Volume: 20 Pages: 3-15
- NAID
  120005602246
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-24730408
[Journal Article] 会計上の保守主義と社債契約2015
- Author(s)
  大橋良生
- Journal Title
  
  商学討究
  
  Volume: 66
- NAID
  120005626051
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-24730408
[Presentation] 財務困窮状態と損失認識の適時性との関連性に関する研究2022
- Author(s)
  大橋良生
- Organizer
  日本会計研究学会第100回東北部会
- Data Source
  KAKENHI-PROJECT-19K02034
[Presentation] 内部統制の問題と損失認識の適時性との関連性（旧題：企業の特性と損失認識の適時性との関係(仮)）2021
- Author(s)
  大橋良生
- Organizer
  会計研究の最新動向に係るワークショップ（立教大学経済研究所・オンライン）
- Data Source
  KAKENHI-PROJECT-19K02034
[Presentation] 株式上場と損失認識の適時性との関連性に関する研究2019
- Author(s)
  大橋良生
- Organizer
  日本会計研究学会第97回東北部会
- Data Source
  KAKENHI-PROJECT-19K02034
[Presentation] 株主構成が損失認識の適時性に与える影響に関する研究2018
- Author(s)
  大橋良生
- Organizer
  日本会計研究学会第94回東北部会
- Data Source
  KAKENHI-PROJECT-15K17177
[Presentation] 取締役会の特徴と保守的な会計報告2017
- Author(s)
  大橋良生
- Organizer
  日本会計研究学会第92回東北部会
- Data Source
  KAKENHI-PROJECT-15K17177
[Presentation] The Effect of Accounting Conservatism on Debt Cost2014
- Author(s)
  Yoshitaka OHASHI
- Organizer
  2014 International Conference on Accounting and Information Technology and 2014 Asian Conference on Accounting and Society & Spring School
- Place of Presentation
  National Chung Cheng University
- Data Source
  KAKENHI-PROJECT-24730408
[Presentation] Accounting Conservatism and Debt Contracting2014
- Author(s)
  Yoshitaka OHASHI
- Organizer
  International Roundtable Meeting and Conference on Accounting Policy
- Place of Presentation
  Ernst & Young ShinNihon LLC, Tokyo
- Year and Date
  2014-08-02
- Data Source
  KAKENHI-PROJECT-24730408
[Presentation] 会計保守主義と負債契約との関係性2014
- Author(s)
  大橋良生
- Organizer
  日本会計研究学会第86回東北部会
- Place of Presentation
  八戸ポータルミュージアム
- Year and Date
  2014-07-12
- Data Source
  KAKENHI-PROJECT-24730408
[Presentation] 会計保守主義と債務契約2014
- Author(s)
  大橋良生
- Organizer
  兼松セミナー（TJAR Workshop共催）
- Place of Presentation
  神戸大学経済経営研究所
- Year and Date
  2014-06-28
- Data Source
  KAKENHI-PROJECT-24730408
[Presentation] The Effect of Accounting Conservatism on Debt Cost2013
- Author(s)
  Yoshitaka OHASHI
- Organizer
  5th East Asian Internatinal Symposium on Accounting & Spring School
- Place of Presentation
  Sungkyunkwan University
- Data Source
  KAKENHI-PROJECT-24730408
[Presentation] Accounting Conservatism and Corporate Bond Issue: Evidence from Japan
- Author(s)
  Yoshitaka OHASHI
- Organizer
  26th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Regent, Taipei
- Year and Date
  2014-10-26 – 2014-10-28
- Data Source
  KAKENHI-PROJECT-24730408
[Presentation] 会計保守主義と社債契約
- Author(s)
  大橋良生
- Organizer
  東北大学会計大学院会計研究会
- Place of Presentation
  東北大学
- Data Source
  KAKENHI-PROJECT-24730408

1. 木村史彦 (10329691)

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2. 藤田健人 (10995236)

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3. 岩崎拓也 (30611363)

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4. 中村亮介 (40549713)

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5. 古賀裕也 (40780383)

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6. 尾関規正 (60846038)

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7. 榎本正博 (70313921)

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8. 太田裕貴 (70779834)

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9. 田澤宗裕 (80411487)

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10. 稲村由美 (80583757)

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Ohashi Yoshitaka 大橋 良生

OHASHI Yoshitaka 大橋 良生

Research Projects

Research Products

Co-Researchers

コーポレート・ガバナンスの変革が会計に及ぼす影響に関する研究

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A Study on the relationship between Corporate Strategy and characteristics and Accounting ConservatismPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Empirical Study on the influences of Corporate governance and Ownership Structure on Accounting ConservatismPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Theoretical and Empirical Study on Motivation and Economic Effect of Accounting ConservatismPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 会計・監査研究の展開2021

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[Journal Article] 内部統制問題企業における損失認識の適時性2024

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[Journal Article] Timely Loss Recognition of Financially Distressed Firms2022

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URL

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[Journal Article] Timely Loss Recognition of Unlisted Firms2021

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[Journal Article] 支配株主と損失認識の適時性2019

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[Journal Article] 企業統治形態と損失認識の適時性－指名委員会等設置会社に関する分析－2018

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[Journal Article] 会社機関の特徴と会計上の保守主義2017

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[Journal Article] 株式所有構造と会計上の保守主義との関連性：既存研究のレビュー2017

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Ohashi Yoshitaka 大橋良生

OHASHI Yoshitaka 大橋良生