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SAWAI KOKI  澤井 康毅

… Alternative Names

Sawai Koki  澤井 康毅

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Researcher Number 60784379
Other IDs
  • ORCIDhttps://orcid.org/0000-0002-3234-5842
Affiliation (Current) 2026: 埼玉大学, 人文社会科学研究科, 准教授
Affiliation (based on the past Project Information) *help 2025: 埼玉大学, 人文社会科学研究科, 准教授
2021 – 2023: 埼玉大学, 人文社会科学研究科, 准教授
2020: 埼玉大学, 人文社会科学研究科, 講師
Review Section/Research Field
Principal Investigator
Basic Section 07100:Accounting-related
Keywords
Principal Investigator
利益調整 / 資産評価 / 絶対的優先原則 / 利害調整 / 再建型倒産手続 / のれん / 時価 / 会社更生法 / 剥奪価値 / 最有効使用 … More / 低価法 / 実験 / 減損 / 公正価値 / 83条時価 / 財産評定 / 企業結合会計 Less
  • Research Projects

    (2 results)
  • Research Products

    (6 results)
  •  再建型倒産手続における利害調整の実態と将来業績の関係性Principal Investigator

    • Principal Investigator
      澤井 康毅
    • Project Period (FY)
      2025 – 2027
    • Research Category
      Grant-in-Aid for Early-Career Scientists
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Saitama University
  •  A Study on the Validity of Asset Valuation for Corporate Reorganization Act from Accounting ViewpointPrincipal Investigator

    • Principal Investigator
      Sawai Koki
    • Project Period (FY)
      2020 – 2023
    • Research Category
      Grant-in-Aid for Early-Career Scientists
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Saitama University

All 2024 2023 2022 2021

All Journal Article Presentation

  • [Journal Article] 固定資産の減損と評価目的2024

    • Author(s)
      澤井康毅
    • Journal Title

      會計

      Volume: 205(4) Pages: 43-54

    • Data Source
      KAKENHI-PROJECT-20K13637
  • [Journal Article] 事業再生における公正価値評価と経済的帰結2023

    • Author(s)
      澤井康毅
    • Journal Title

      會計

      Volume: 203(7)予定

    • Data Source
      KAKENHI-PROJECT-20K13637
  • [Journal Article] Unintended consequences of fair value’s market-based definition2023

    • Author(s)
      Koki Sawai, Satoshi Taguchi
    • Journal Title

      ITEC Working Paper

      Volume: 23(1) Pages: 1-73

    • Open Access
    • Data Source
      KAKENHI-PROJECT-20K13637
  • [Journal Article] 財産評定における棚卸資産の「時価」~低価法、パーチェス法の評価手法を踏まえた解釈~2022

    • Author(s)
      澤井康毅
    • Journal Title

      會計

      Volume: 201(5) Pages: 55-68

    • Data Source
      KAKENHI-PROJECT-20K13637
  • [Journal Article] 企業結合に係る資産評価手法の論理~会社更生法第83条時価を用いた考察~2021

    • Author(s)
      澤井康毅
    • Journal Title

      會計

      Volume: 199(5) Pages: 84-97

    • Data Source
      KAKENHI-PROJECT-20K13637
  • [Presentation] 公正価値の定義がもたらす意図せざる帰結2023

    • Author(s)
      澤井康毅, 田口聡志
    • Organizer
      第3回『企業会計』カンファレンス
    • Data Source
      KAKENHI-PROJECT-20K13637

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