KUNIMURA MICHIO 國村道雄

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KUNIMURA Michio 國村道雄

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Researcher Number	70089952
External Links
Affiliation (Current)	2023: 名古屋市立大学, 大学院経済学研究科, 名誉教授
Affiliation (based on the past Project Information) *help	2005 – 2010: 名城大学, 経営学部, 教授 2007: Nagoya City University, Dep. of Economics, Professor 2002: 名古屋市立大学, 大学院・経済学研究科, 教授 1995 – 2001: 名古屋市立大学, 経済学部, 教授
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator 社会システム工学
Keywords	Principal Investigator 発生項目 / ディスクロージャー / 利益管理 / 利益操作 / 報告利益管理 / 株式市場 / Disclosure / 裁量的発生項目 / キャッシュフロー / CFO … More / 利益管理・操作 / 株式評価 / 発生主義 / リスク / キャッシュ・フロー / 棚卸資産の実体的活動 / 異常値 / 会計的操作と実体的操作 / 自動車産業 / トヨタ生産システム / 内部統制 / 利益平準化 / 会計利益 / 経営者予想利益 / 利益分布 / 銀行決算 / 時価評価 / 株価 / 銀行株価 / 時価情報 / 有価証券の含み益 / banks'annual report / disclosure / fair value / earnings manipulation / earnings management / accruals / stock price / stock market / 阪神大震災 / ディスフロージャー / 適時開示 / イベント・スタディ / 伝染効果 / 株価分析 / 被害情報 / 適時性 / Kobe Earthquake / Filing System / Event Study / Contagion Effect / ディスクロージヤー / 税効果会計 / 連結決算 / 会計ビッグバン / 損失回避 / 小さな利益 / 会計基準の国際的共通化 / 株価関連性(企業価値関連性) / 退職給付会計 / 有価証券の時価評価 / 減損会計 / Tax Effect Accounting / Consolidated statements / Accounting Big Bang / Avoiding Small Losses / Earnings management / Accruals / Small Profit … More Except Principal Investigator 非正規分布 / ファット・テイル / バリュー・アット・リスク / 信用リスク / ハイパーボリック・サイン変換 / オプション評価 / ファインマン・カックの公式 / 構造モデル / サミュエルソンのモデル / マグレブの交換オブション / 市場リスク / 流動性リスク / 金融リスク管理 / 信用リスクの計測 / 倒産 / 格付 / 企業評価 / リスク管理 / 倒産予測 / Non-Normal Distribution / Fat-Tail Distribution / Value at Risk / Credit Risk / Hyperbolic Sine Transform / Option Valuation / Feymnan-Kac Theorem / Structual Credit Model / Samuelson Model / Margrabe Exchange Option Less

AN EMPIRICAL STUDY OF EARNINGS MANAGEMENT UNDER THE INTERNAL CONTROL RULE IN JAPANPrincipal Investigator
- Principal Investigator
  
  KUNIMURA Michio
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Meijo University
Why such a low level of value relevance is existing in Japan capital market after the accounting Big Bang of 2000?Principal Investigator
- Principal Investigator
  
  KUNIMURA Michio
- Project Period (FY)
  2005 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Meijo University
裁量的発生項目推定のための時系列特性モデルの構築Principal Investigator
- Principal Investigator
  
  國村道雄
- Project Period (FY)
  2000 – 2002
- Research Category
  
  Grant-in-Aid for Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Nagoya City University
RESEARCHES ON NEW MEASUREMENT METHODS FOR MARKET RISK, CREDIT RISK AND LIQUIDITY RISK IN FINANCIAL MARKETS.
- Principal Investigator
  
  TAKAHASHI Masafumi
- Project Period (FY)
  1998 – 2000
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  社会システム工学
- Research Institution
  University of Tsukuba
The Filing System and the Stock Price Change in the Kobe EarthquakePrincipal Investigator
- Principal Investigator
  
  KUNIMURA Michio
- Project Period (FY)
  1997 – 1999
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  NAGOYA CITY UNIVERSITY
Fair Value Disclosure ; Evidence from Investment Securities and the Market Valuation of Japanese BanksPrincipal Investigator
- Principal Investigator
  
  KUNIMURA Michio
- Project Period (FY)
  1995 – 1996
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nagoya City University

All 2011 2010 2009 2008 2007 2006 2005

All Journal Article Presentation Book

[Book] in “M & A for value creation in Japan,"(“Income smoothing and the just-in-time system in the Japanese automobile industry,")(edited by Y.Kurokawa)2010
- Author(s)
  Kunimura, M.
- Publisher
  World Scientific(Chapter 4)
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] ケーススタディ:トヨタと会計品質2011
- Author(s)
  國村道雄
- Journal Title
  
  名城大学総合研究所紀要第16号
- NAID
  40020145927
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] ケーススタディ:トヨタと会計品質2011
- Author(s)
  國村道雄
- Journal Title
  
  名城大学総合研究所紀要
  
  Volume: 第16号(未確定)
- NAID
  40020145927
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] わが国自動車産業の報告利益管理2011
- Author(s)
  國村道雄、久保暢
- Journal Title
  
  名城論叢第12巻第2号
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] 内部統制ルールとTPS2009
- Author(s)
  國村道雄(河田信編著)
- Journal Title
  
  トヨタ原点回帰の管理会計(中央経済社第7章所収)
  
  Pages: 177-203
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] Managements forecasts in Japan : An empirical study of forecasts that are effectively mandated2009
- Author(s)
  Kato, K., D.Skinner, M.Kunimura
- Journal Title
  
  The Accounting Review refereed Vol.84, No.5
  
  Pages: 1575-1606
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] Management Forecasts in Japan : An Empirical Study of Forecasts that Are Effectively Mandated2009
- Author(s)
  Kazuo Kato, DJ Skinner, Michio, Kunimura
- Journal Title
  
  The Accounting Review 第84巻5号
  
  Pages: 1575-1606
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] 連結決算における利益分布の歪み-会計ビッグバンにおける報告利益管理の増大-2008
- Author(s)
  吉田靖, 國村道雄
- Journal Title
  
  名城大学総合研究所研究年報第7号
  
  Pages: 127-135
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] 連結決算における利益分布の歪み2008
- Author(s)
  吉田靖・國村道雄
- Journal Title
  
  名城大学総合研究所総合学術研究論文集 7
  
  Pages: 125-133
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] 連結決算における利益分布の歪み-会計ビッグバンによる報告利益管理の増大2008
- Author(s)
  吉田靖、國村道雄
- Journal Title
  
  名城大学総合学術研究論文集 No.7
  
  Pages: 127-135
- NAID
  40016818854
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] わが国自動車産業における利益平準化 : 在庫回転期間とジャスト・イン・タイム2008
- Author(s)
  國村道雄
- Journal Title
  
  産業経理第66巻3号
  
  Pages: 38-54
- NAID
  40016317480
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] 自動車産業における利益平準化行動の検証2008
- Author(s)
  國村道雄、久保暢
- Journal Title
  
  名城大学総合研究所総合学術研究論文集 7
  
  Pages: 1-9
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] 連結決算における利益分布の歪み2008
- Author(s)
  吉田靖・國村道雄
- Journal Title
  
  名城大学総合研究所紀要 13(編集中)
- Description
  「研究成果報告書概要(和文)」より
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] 投下資本コストとリードタイム削減効果2008
- Author(s)
  國村道雄
- Journal Title
  
  企業会計第60巻9号
  
  Pages: 45-52
- Data Source
  KAKENHI-PROJECT-20330096
[Journal Article] What makes Comsolidated Earnings kinky after the Big Bang?2008
- Author(s)
  Yasushi Yosida, Michio Kunimura
- Journal Title
  
  Journal of General Research Institute of Meijo University 13(in process)
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] 会計ビッグバン期における利益情報の変容と株価関連性2007
- Author(s)
  田澤宗裕・山形武裕・國村道雄
- Journal Title
  
  会計 172-1
  
  Pages: 83-98
- NAID
  40015513472
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] 新しい会計基準の導入で利益は株価関連性を失ったのか2007
- Author(s)
  伊藤秀俊・田澤宗裕・山形武裕・國村道雄
- Journal Title
  
  名城大学総合研究所紀要 12
  
  Pages: 123-125
- NAID
  40016817294
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] Value relevance under the changing characteristics of earnings information in Japan capital market after the accounting Big Bang of 2000.2007
- Author(s)
  Munehiro Tazawa, Takehiro Yamagata, Michio Kunimura
- Journal Title
  
  Kaikei 172-1
  
  Pages: 83-98
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] 会計ビッグバン期における利益情報の変容と株価関連性2007
- Author(s)
  田澤宗裕・山形武裕・國村道雄
- Journal Title
  
  会計 172-1
  
  Pages: 83-98
- NAID
  40015513472
- Description
  「研究成果報告書概要(和文)」より
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] Value relevance of earnings information in Japan capital market under the accounting Big Bang2007
- Author(s)
  Hidetoshi Ito, Motohiro Tazawa, Takehiro Yamagata, Michio Kunimura
- Journal Title
  
  Journal of General Research Institute of Meijo University 12
  
  Pages: 123-125
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] 繰延税金資産の回収可能性判断と報告利益平準化行動2005
- Author(s)
  田澤宗裕, 山形武裕, 國村道雄
- Journal Title
  
  会計 Vol.168 No.4
  
  Pages: 81-94
- NAID
  40006913960
- Data Source
  KAKENHI-PROJECT-17530349
[Journal Article] 連結情報と単体情報の株価関連性におけるモデル説明力の比較2005
- Author(s)
  山形武裕, 三澤哲也, 國村道雄
- Journal Title
  
  現代ディスクロージャー研究 No.6
  
  Pages: 3-13
- NAID
  40006898917
- Data Source
  KAKENHI-PROJECT-17530349
[Presentation] トヨタと会計品質2010
- Author(s)
  國村道雄
- Organizer
  MPM研究所公開シンポジウム「キャピタルマーケットとトヨタ生産方式」
- Place of Presentation
  名城サテライト(JR名古屋駅前)
- Year and Date
  2010-06-05
- Data Source
  KAKENHI-PROJECT-20330096
[Presentation] Revision of Management Forecasts and Earnings Management in the Japanese Automobile Industry2009
- Author(s)
  Michio, Kunimura
- Organizer
  10^<th> annual conference of Asian Academic Accounting Association
- Place of Presentation
  Istanbul Turkey Kadir Has University
- Year and Date
  2009-11-17
- Data Source
  KAKENHI-PROJECT-20330096
[Presentation] Revisions of management forecasts and earnings management under the Toyota production system in the Japanese automobile industry2009
- Author(s)
  Kunimura M., M.Kubo
- Organizer
  Asian Academic Accounting Association, Annual Conference
- Place of Presentation
  Kadir Has University, Turkey
- Year and Date
  2009-11-17
- Data Source
  KAKENHI-PROJECT-20330096
[Presentation] トヨタグループの在庫政策と報告利益管理2008
- Author(s)
  國村道雄
- Organizer
  第119回日本会計研究学会中部部会
- Place of Presentation
  名城大学名古屋駅前サテライト(MSAT)
- Year and Date
  2008-12-06
- Data Source
  KAKENHI-PROJECT-20330096
[Presentation] 会計ビッグバン期における利益情報の変容と株価関連性2006
- Author(s)
  田澤宗裕・山形武裕・國村道雄
- Organizer
  日本会計研究学会
- Place of Presentation
  東京,専修大学
- Year and Date
  2006-09-08
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17530349
[Presentation] Value relevance under the changing characteristics of earnings information in Japan capital market after the accounting Big Bang of 2000.2006
- Author(s)
  Munehiro Tazawa, Takehiro Yamagata, Michio Kunimura
- Organizer
  Annual Conference of Japan Accounting Association
- Year and Date
  2006-09-08
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17530349

1. YOSHIDA Yashusi (10383192)

# of Collaborated Projects: 2 results

# of Collaborated Products: 2 results
2. TAZAWA Motohiro (80411487)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
3. YAMAGATA Takehiro (80448464)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
4. TASIRO Tatuhiko (90268061)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. KAWADA Makoto (00319310)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
6. NAKANE Tosiharu (30086425)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. TAKAHASHI Masafumi (90282326)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. KONNO Hiroshi (10015969)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
9. NAGAHARA Yuichi (90298042)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
10. MISAWA Tetsuya (10190620)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
11. 奥村雅史 (30247241)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. 米沢康博 (40175005)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. OHMAKI Kazuo

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. 刈屋武昭

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

KUNIMURA MICHIO 國村 道雄

KUNIMURA Michio 國村 道雄

Research Projects

Research Products

Co-Researchers

AN EMPIRICAL STUDY OF EARNINGS MANAGEMENT UNDER THE INTERNAL CONTROL RULE IN JAPANPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Why such a low level of value relevance is existing in Japan capital market after the accounting Big Bang of 2000?Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

裁量的発生項目推定のための時系列特性モデルの構築Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

RESEARCHES ON NEW MEASUREMENT METHODS FOR MARKET RISK, CREDIT RISK AND LIQUIDITY RISK IN FINANCIAL MARKETS.

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The Filing System and the Stock Price Change in the Kobe EarthquakePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Fair Value Disclosure ; Evidence from Investment Securities and the Market Valuation of Japanese BanksPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] in “M & A for value creation in Japan,"(“Income smoothing and the just-in-time system in the Japanese automobile industry,")(edited by Y.Kurokawa)2010

Author(s)

Publisher

Data Source

[Journal Article] ケーススタディ:トヨタと会計品質2011

Author(s)

Journal Title

NAID

Data Source

[Journal Article] ケーススタディ:トヨタと会計品質2011

Author(s)

Journal Title

NAID

Data Source

[Journal Article] わが国自動車産業の報告利益管理2011

Author(s)

Journal Title

Data Source

[Journal Article] 内部統制ルールとTPS2009

Author(s)

Journal Title

Data Source

[Journal Article] Managements forecasts in Japan : An empirical study of forecasts that are effectively mandated2009

Author(s)

Journal Title

Data Source

[Journal Article] Management Forecasts in Japan : An Empirical Study of Forecasts that Are Effectively Mandated2009

Author(s)

Journal Title

Data Source

[Journal Article] 連結決算における利益分布の歪み-会計ビッグバンにおける報告利益管理の増大-2008

Author(s)

Journal Title

Data Source

[Journal Article] 連結決算における利益分布の歪み2008

Author(s)

Journal Title

Data Source

[Journal Article] 連結決算における利益分布の歪み-会計ビッグバンによる報告利益管理の増大2008

KUNIMURA MICHIO 國村道雄

KUNIMURA Michio 國村道雄