NAKAMURA Miho 中村美保

… Alternative Names

MIHO Nakamura 中村美保

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Researcher Number	60381026
Other IDs
External Links
Affiliation (Current)	2022: 大分大学, 経済学部, 准教授
Affiliation (based on the past Project Information) *help	2010 – 2021: 大分大学, 経済学部, 准教授 2007 – 2008: Oita University, 経済学部, 准教授 2006: 大分大学, 経済学部, 助教授
Review Section/Research Field	Principal Investigator Accounting Except Principal Investigator Accounting
Keywords	Principal Investigator 業績報告 / 包括利益 / ディスクロージャー / 財務会計 / 開示 / 実質的会計政策 / 経営者 / 裁量 / 透明性 / 会計情報 … More / 利益制御 / 会計情報の質 / 純利益 / 企業内部情報 / 資金調達行動 / 財務安全性 / 財務健全性 / 国際比較 / マネジメント・アプローチ / 表示 / 管理会計 / 国際共同研究 / 国際学術誌への投稿 / 国際学会 / IFRS / Voluntary Adoption / Reporting Incentive / Benefit and Cost / Contagion Effect / Network Effect / Mimetic Isomorphism / ワーキングペーパー作成 / 国際ジャーナル投稿 / 大規模サンプル検証 / IFRS任意適用企業 / 会計選択の動機 / 国際学会発表 / データ更新 / 検証モデルの検討 / ドラフト作成 / 会計基準選択 / 任意適用 / 影響 / ステークホルダー … More Except Principal Investigator グローバル企業 / 財務報告 / IFRSの適用 / エフェクト / コスト・ベネフィット / フィールド調査 / 国際財務報告基準 / エフェクト分析 / 移行期コスト / フィールドワーク / インタヴュー調査 / アンケート調査 Less

会計基準選択のモチベーションと会計情報の質との関係にみるグローバル基準設定の研究Principal Investigator
- Principal Investigator
  
  中村美保
- Project Period (FY)
  2017 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Oita University
The Effects, Costs and Benefits Studies on Global Accounting Standards: A Cross-national Research
- Principal Investigator
  
  Ozu Chikako
- Project Period (FY)
  2013 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kyushu University
International analysis on corporate internal information disclosure in financial performance reportingPrincipal Investigator
- Principal Investigator
  
  NAKAMURA Miho
- Project Period (FY)
  2010 – 2013
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Oita University
the transparency of disclosure and information quality in financial performance reporting projectPrincipal Investigator
- Principal Investigator
  
  MIHO Nakamura
- Project Period (FY)
  2006 – 2007
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Oita University

All 2019 2017 2016 2015 2014 2013 2012 2010 2008 2007 2006 Other

All Journal Article Presentation Book

[Book] 「その他包括利益項目と債権者保護に関する実証分析」『企業会計研究のダイナミズム』編著,第4章2012
- Author(s)
  中村美保
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-22730357
[Journal Article] Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits2017
- Author(s)
  Chikako Ozu, Miho Nakamura, Kyoko Nagata and S.J. Gray
- Journal Title
  
  Australian Accounting Review
  
  Volume: なし
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-25301036
[Journal Article] IFRS概念フレームワーク討議資料における当期損益の質的要件とOCI項目の認識範囲に関する考察2014
- Author(s)
  中村美保
- Journal Title
  
  産業経理
  
  Volume: 74巻第１号
- NAID
  40020095298
- Data Source
  KAKENHI-PROJECT-22730357
[Journal Article] 包括利益情報と企業の資金調達行動2013
- Author(s)
  中村美保
- Journal Title
  
  会計
  
  Volume: 183巻2号
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22730357
[Journal Article] 業績報告プロジェクトの変遷とマネジメント・アプローチへの転換2010
- Author(s)
  中村美保
- Journal Title
  
  會計
  
  Volume: 177巻3号 Pages: 357-369
- NAID
  40016972402
- Data Source
  KAKENHI-PROJECT-22730357
[Journal Article] マネジメント・アプローチの適用をめぐる利害関係者の反応2010
- Author(s)
  中村美保
- Journal Title
  
  産業經理
  
  Volume: 70巻1号 Pages: 100-110
- NAID
  40017117606
- Data Source
  KAKENHI-PROJECT-22730357
[Journal Article] 包括利益と経営者の裁量2008
- Author(s)
  中村美保
- Journal Title
  
  雑誌会計 174
  
  Pages: 75-87
- NAID
  40016098476
- Data Source
  KAKENHI-PROJECT-18730297
[Journal Article] 包括利益と経営者の裁量2008
- Author(s)
  中村美保
- Journal Title
  
  会計 174巻第1号
  
  Pages: 75-87
- NAID
  40016098476
- Data Source
  KAKENHI-PROJECT-18730297
[Journal Article] 業績概念とリサイクルの選択2006
- Author(s)
  中村美保
- Journal Title
  
  天分大学経済論集 58・3
  
  Pages: 23-46
- NAID
  120001698306
- Data Source
  KAKENHI-PROJECT-18730297
[Journal Article] 業績概念とリサイクルの選択2006
- Author(s)
  中村美保
- Journal Title
  
  大分大学経済論集第58巻3号
  
  Pages: 23-46
- NAID
  120001698306
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18730297
[Journal Article] 包括利益情報と企業の資金調達行動-債権者保護の観点からの検討-
- Author(s)
  中村美保
- Journal Title
  
  会計
  
  Volume: 183号第2巻 Pages: 215-228
- NAID
  40019553071
- Data Source
  KAKENHI-PROJECT-22730357
[Presentation] Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms2019
- Author(s)
  Francisca Pardo, Miho Nakamura
- Organizer
  the 8th EIASM Workshop on Accounting and Regulation, Siena, Italy, June 2019
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04058
[Presentation] Voluntary adoption of IFRS: What motivates Japanese firms to voluntarily adopt IFRS?2019
- Author(s)
  Miho Nakaura, Kyoko Nagata
- Organizer
  Workshop@University of Valencia
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04058
[Presentation] Voluntary Adoption of IFRS: What Motivates Japanese Firms to Voluntarily Adopt IFRS?2019
- Author(s)
  Miho Nakamura, Kyoko Nagata, Ozu Chikako
- Organizer
  the 8th EIASM Workshop on Accounting and Regulation, Siena, Italy, June 2019
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04058
[Presentation] “Financial Statements Preparers’ Perceived Costs and Benefits of IFRS: What factors determine preparers’ attitude towards IFRS?2017
- Author(s)
  Miho Nakamura, Kyoko Nagata
- Organizer
  40th European Accounting Association, University of Valencia
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04058
[Presentation] “Preparers’ perceived costs and benefits of IFRS: What factors determine preparers’ attitude towards IFRS?2016
- Author(s)
  Miho Nakamura, Kyoko Nagata, and Chikako Ozu
- Organizer
  7th International Workshop on Accounting and Regulation
- Place of Presentation
  Siena, Italy
- Year and Date
  2016-07-07
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-25301036
[Presentation] Preparers' perceived costs and benefits of IFRS: What factors determine preparers' attitude towards IFRS?2015
- Author(s)
  MIho Nakamura, Kyoko Nagata and Chikako Ozu
- Organizer
  16th Annual Conference of Asian
- Place of Presentation
  Bandung, Indonesia
- Year and Date
  2015-11-16
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-25301036
[Presentation] Linkage between Information on Comprehensive Income and firm's financial Behaviour2013
- Author(s)
  Miho Nakamura
- Organizer
  Asian Academic Accounting Association (AAAA)
- Place of Presentation
  Park Royal Hotel (Malaysia)
- Data Source
  KAKENHI-PROJECT-22730357
[Presentation] その他包括利益項目の性質と有用性2013
- Author(s)
  中村美保
- Organizer
  日本会計研究学会
- Place of Presentation
  一橋大学
- Data Source
  KAKENHI-PROJECT-22730357
[Presentation]2013
- Author(s)
  Miho Nakamura
- Organizer
  Asian Academic Accounting Association
- Place of Presentation
  Malaysia
- Data Source
  KAKENHI-PROJECT-22730357
[Presentation] その他包括利益項目の性質と有用性-その他包括利益をめぐる企業行動と債権者視点からの検討-2012
- Author(s)
  中村美保
- Organizer
  日本会計研究学会全国大会
- Place of Presentation
  東京
- Data Source
  KAKENHI-PROJECT-22730357
[Presentation] 包括利益と経営者の裁量2007
- Author(s)
  中村美保
- Organizer
  日本会計研究学会第66回大会
- Place of Presentation
  松山大学
- Year and Date
  2007-09-02
- Data Source
  KAKENHI-PROJECT-18730297
[Presentation] 包括利益と経営者の裁量2007
- Author(s)
  中村美保
- Organizer
  日本会計研究学会
- Place of Presentation
  松山大学
- Data Source
  KAKENHI-PROJECT-18730297
[Presentation] IFRSの導入効果、移行期コスト、ベネフィット
- Author(s)
  小津稚加子、中村美保
- Organizer
  サマーセミナーin九州
- Place of Presentation
  九州大学
- Data Source
  KAKENHI-PROJECT-25301036

1. Ozu Chikako (30214167)

# of Collaborated Projects: 1 results

# of Collaborated Products: 4 results
2. 永田京子 (10345366)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
3. 仲尾次洋子 (20320533)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. 山田康裕 (20335160)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. 岡田裕正 (40201983)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 渡邉雅雄 (60406361)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. 潮崎智美 (70336072)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 辻川尚起 (50346631)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. GRAY Sidney J.

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
10. RAM Ronita

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

NAKAMURA Miho 中村 美保

MIHO Nakamura 中村 美保

Research Projects

Research Products

Co-Researchers

会計基準選択のモチベーションと会計情報の質との関係にみるグローバル基準設定の研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The Effects, Costs and Benefits Studies on Global Accounting Standards: A Cross-national Research

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

International analysis on corporate internal information disclosure in financial performance reportingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

the transparency of disclosure and information quality in financial performance reporting projectPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 「その他包括利益項目と債権者保護に関する実証分析」『企業会計研究のダイナミズム』編著,第4章2012

Author(s)

Publisher

Data Source

[Journal Article] Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits2017

Author(s)

Journal Title

Data Source

[Journal Article] IFRS概念フレームワーク討議資料における当期損益の質的要件とOCI項目の認識範囲に関する考察2014

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 包括利益情報と企業の資金調達行動2013

Author(s)

Journal Title

Data Source

[Journal Article] 業績報告プロジェクトの変遷とマネジメント・アプローチへの転換2010

Author(s)

Journal Title

NAID

Data Source

[Journal Article] マネジメント・アプローチの適用をめぐる利害関係者の反応2010

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 包括利益と経営者の裁量2008

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 包括利益と経営者の裁量2008

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 業績概念とリサイクルの選択2006

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 業績概念とリサイクルの選択2006

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 包括利益情報と企業の資金調達行動-債権者保護の観点からの検討-

Author(s)

Journal Title

NAID

NAKAMURA Miho 中村美保

MIHO Nakamura 中村美保