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KANG JUHYUNG  姜 周亨

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姜 周亨  カン チュヒョン

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Researcher Number 50814191
Other IDs
Affiliation (Current) 2026: 大阪経済大学, 経営学部, 講師
Affiliation (based on the past Project Information) *help 2023 – 2024: 名古屋大学, 経済学研究科, 講師
2022: 名古屋大学, 経済学研究科, 助教
Review Section/Research Field
Principal Investigator
Basic Section 07100:Accounting-related
Keywords
Principal Investigator
確定決算主義 / 実効税率 / 企業価値 / 国際統合化 / 法人実効税率 / 法人税制改革 / 会計基準間の比較分析 / 総額研究開発費 / 増加研究開発費 / 租税特別措置法 / GMM分析 / 研究開発行動 / 研究開発税額控除制度
  • Research Projects

    (1 results)
  • Research Products

    (3 results)
  •  The Effects of the Integration of Financial Reporting Standards on Firm's Values of Japanese CompaniesPrincipal Investigator

    • Principal Investigator
      姜 周亨
    • Project Period (FY)
      2022 – 2026
    • Research Category
      Grant-in-Aid for Early-Career Scientists
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Nagoya University

All 2024

All Journal Article Presentation

  • [Journal Article] Impact of Tax Credit Reforms on R&D Investments: A GMM Analysis of Japanese Firms2024

    • Author(s)
      Juhyung Kang
    • Journal Title

      Proceedings of the 21st Asian Academic Accounting Association Annual Conference 2024

      Volume: 1 Pages: 1-18

    • Peer Reviewed / Open Access / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K13509
  • [Presentation] The Impact of R&D Tax Credit Revisions on Corporate R&D Investments in Japan: Insights from the Act on Special Measures Concerning Taxation2024

    • Author(s)
      姜 周亨
    • Organizer
      日本会計研究学会
    • Data Source
      KAKENHI-PROJECT-22K13509
  • [Presentation] Impact of Tax Credit Reforms on R&D Investment: A GMM Analysis of Japanese Firms2024

    • Author(s)
      Juhyung Kang
    • Organizer
      Asian Academic Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K13509

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