YAMASHITA Hiroki 山下裕企

… Alternative Names

山下裕企ヤマシタヒロキ

Less

Researcher Number	70256684
Other IDs
External Links
Affiliation (Current)	2025: 青山学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2018 – 2023: 青山学院大学, 経営学部, 教授 2013 – 2016: 青山学院大学, 経営学部, 教授 2010 – 2012: Aichi University, 経営学部, 教授 2008 – 2009: Aichi University, 経営学部, 准教授 2007: Tokyo University of Science, School of Management, Associate Professor 2006: 東京理科大学, 経営学部, 助教授 1995: 東京理科大学, 経営学部, 講師
Review Section/Research Field	Principal Investigator Accounting / Accounting Except Principal Investigator Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator BTD / 課税所得 / 税負担削減行動 / Taxable Income / Book Income / 会計利益 / total BTD / 残余BTD / カレント実効税率 / tax aggressiveness … More / 税負担削減行動(tax aggressiveness) / 課税所得の情報内容 / 会計利益と課税所得の差異 / 情報内容 / 利益調整行動 / 会計利益と課税所得の差異(BTD) / 実効税率 / 申告所得公示制度 / タックスマネジメント / 租税 / 多国籍企業 … More Except Principal Investigator 税金 / 配当 / タックス・プランニング / 設備投資 / 利益処分 / 所得税 / 留保金課税 / コーポレートガバナンス / 会計実証研究 / 未上場企業 / 法人税 / 現金保有 / 内部留保 / 利益調整 / ガバナンス / 株式パフォーマンス / 税負担削減行動 / 企業価値 / 会計学 Less

A Study of the Effect of Accumulated Earnings Tax on Cash Holdings and Retained Earnings of Unlisted Companies
- Principal Investigator
  
  Naoyuki Kaneda
- Project Period (FY)
  2018 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Gakushuin University
Tax Avoidance and Firm Value in Japan
- Principal Investigator
  
  Akinori Goto
- Project Period (FY)
  2013 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Osaka Gakuin Junior College
  Osaka Gakuin University
A Study on Tax Avoidance MeasuresPrincipal Investigator
- Principal Investigator
  
  YAMASHITA HIROKI
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Aoyama Gakuin University
  Aichi University
Abolition of Taxable Income Announcement System and Its EffectsPrincipal Investigator
- Principal Investigator
  
  YAMASHITA Hiroki
- Project Period (FY)
  2008 – 2011
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Aichi University
Are Book-Tax Differences Useful in Indicating the Persistence of Earnings, Accrualsand Cash Flows in Japan?Principal Investigator
- Principal Investigator
  
  YAMASHITA Hiroki
- Project Period (FY)
  2006 – 2007
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Tokyo University of Science
多国籍企業における租税と経営計画との関連に関する実態調査Principal Investigator
- Principal Investigator
  
  山下裕企
- Project Period (FY)
  1995
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Tokyo University of Science

All 2023 2021 2016 2015 2013 2011 2010 2009 2008 2007 2006

All Journal Article Presentation

[Journal Article] 日本企業のBTDとその決定要因－連単比較を中心として－2015
- Author(s)
  山下裕企
- Journal Title
  
  青山経営論集
  
  Volume: 第50巻第1号
- NAID
  40020574905
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24530585
[Journal Article] 長期カレント実効税率の連単比較2013
- Author(s)
  奥田真也・山下裕企
- Journal Title
  
  大阪学院大学流通・経営学論集
  
  Volume: 第38巻第2号 Pages: 25-39
- NAID
  40019665531
- Data Source
  KAKENHI-PROJECT-24530585
[Journal Article] 申告所得公示制度の廃止が企業の税負担削減行動に及ぼす影響2011
- Author(s)
  山下裕企、大沼宏、鈴木健嗣
- Journal Title
  
  会計
  
  Volume: 第180巻第1号 Pages: 101-114
- NAID
  40018847269
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] Corporate Tax Avoidance and Public Disclosure of Taxable Income2011
- Author(s)
  Hiroki Yamashita, Hiroshi Onuma, and Katsushi Suzuki
- Journal Title
  
  Proceedings of International Academy of Business and Economics-2011
  
  Pages: 10-23
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] Corporate Tax Avoidance and Public Disclosure of Taxable Income2011
- Author(s)
  Hiroki Yamashita, Hiroshi Onuma, Katsushi Suzuki
- Journal Title
  
  Proceedings of International Academy of Business and Economics-2011
  
  Pages: 10-23
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 日本における長期カレント実効税率の実態と規定要因2011
- Author(s)
  奥田真也、山下裕企
- Journal Title
  
  産業経理
  
  Volume: 第71巻1号 Pages: 45-54
- NAID
  40018836299
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness2010
- Author(s)
  Hiroki Yamashita, Hiroshi Onuma, Katsushi Suzuki,
- Journal Title
  
  Proceedings of 22^<nd> Asian-Pacific Conference on International Accounting Issues
  
  Pages: 1-16
- NAID
  40018847269
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 税負担削減行動の指標に関する一考察2010
- Author(s)
  山下裕企
- Journal Title
  
  経営総合科学第94号
  
  Pages: 9-30
- NAID
  40017348595
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 会計利益と課税所得の情報内容の変化2010
- Author(s)
  大沼宏、鈴木健嗣、山下裕企
- Journal Title
  
  管理会計学第18巻第1号
  
  Pages: 19-31
- NAID
  110007629532
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness2010
- Author(s)
  Hiroki Yamashita(山下裕企)
- Journal Title
  
  Proceedings of 22^<nd> Asian-Pacific Conference on International Accounting Issues
- NAID
  40018847269
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 税負担削減行動の指標に関する一考察2010
- Author(s)
  山下裕企
- Journal Title
  
  経営総合科学
  
  Volume: 第94号 Pages: 9-30
- NAID
  40017348595
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness2010
- Author(s)
  Hiroki Yamashita, Hiroshi Onuma, and Katsushi Suzuki
- Journal Title
  
  Proceedings of 22^<nd> Asian-Pacific Conference on International Accounting Issues
  
  Pages: 1-16
- NAID
  40018847269
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 日本における株式持合が税負担削減行動に与える影響2009
- Author(s)
  山下裕企
- Journal Title
  
  神戸大学経営学研究科 Discussion paper 2009-40
  
  Pages: 1-20
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 日本における株式持合が税負担削減行動に与える影響2009
- Author(s)
  山下裕企、音川和久
- Journal Title
  
  神戸大学経営学研究科ディスカッションペーパー
  
  Volume: 2009-40 Pages: 1-20
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 会計利益と課税所得の情報内容の変化2009
- Author(s)
  大沼宏、鈴木健嗣、山下裕企
- Journal Title
  
  管理会計学
  
  Volume: 第18巻第1号 Pages: 19-31
- NAID
  110007629532
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 利益持続性の検証における推定課税所得の有効性2009
- Author(s)
  平井裕久、後藤晃範、山下裕企
- Journal Title
  
  愛知経営論集第159号
  
  Pages: 27-44
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 利益持続性の検証における推定課税所得の有効性2009
- Author(s)
  平井裕久、後藤晃範、山下裕企
- Journal Title
  
  愛知経営論集
  
  Volume: 第159号 Pages: 27-44
- Data Source
  KAKENHI-PROJECT-20530423
[Journal Article] 日本におけるBTD情報に関する一考察2007
- Author(s)
  山下裕企, 後藤晃範, 平井裕久
- Journal Title
  
  NUCD Journal of Economics and Information Science(名古屋商科大学総合経営・経営情報論集) 51・2
  
  Pages: 185-196
- NAID
  110006243639
- Data Source
  KAKENHI-PROJECT-18530357
[Journal Article] 会計利益と課税所得の差異が有する情報と利益の持続性2007
- Author(s)
  山下裕企
- Journal Title
  
  日本経営工学会論文誌 158・3
  
  Pages: 200-207
- NAID
  110007521724
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18530357
[Journal Article] Are Book-Tax Differences Useful in Indicating the Persistence of Earnings, Accruals, and Cash Flows in Japan2007
- Author(s)
  Hiroki, Yamashita
- Journal Title
  
  Journal of Japan Industrial Management Association Vol. 58, No. 3
  
  Pages: 200-207
- NAID
  110007521724
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-18530357
[Journal Article] 会計利益と課税所得の差異が有する情報と利益の持続性2007
- Author(s)
  山下裕企
- Journal Title
  
  日本経営工学会論文誌 58・3
  
  Pages: 200-207
- NAID
  110007521724
- Description
  「研究成果報告書概要(和文)」より
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-18530357
[Journal Article] 利益等の持続性低下の指標としてのBook-Tax Differences 〜総差異の分析を中心として〜2006
- Author(s)
  平井裕久, 山下裕企, 後藤晃範
- Journal Title
  
  日本経営工学会平成18年度春季大会予稿集
  
  Pages: 22-23
- Data Source
  KAKENHI-PROJECT-18530357
[Journal Article] 会計利益と課税所得の差異(BTD)の傾向と決定要因 : 3種のBTDの比較2006
- Author(s)
  奥田真也, 山下裕企, 米谷健司
- Journal Title
  
  第2回税に関する論文入選論文集
  
  Pages: 32-74
- NAID
  40015604722
- Data Source
  KAKENHI-PROJECT-18530357
[Presentation] Firms change their retained earnings in response to the change in tax law: Evidence from Japanese large data sets2023
- Author(s)
  Naoyuki Kaneda and Hiroki Yamashita
- Organizer
  Tenth International Conference of the Journal of International Accounting Research (JIAR).
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01919
[Presentation] FIRMS CHANGE THEIR RETAINED EARNINGS IN RESPONSE TO THE CHANGE IN TAX LAW: EVIDENCE FROM JAPANESE LARGE DATA SETS2021
- Author(s)
  Naoyuki Kaneda, Hiroki Yamashita
- Organizer
  Asia-Pacific Management Accounting Association Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-18K01919
[Presentation] 税負担削減行動と利益の価値関連性について2016
- Author(s)
  後藤晃範、山下裕企、平井裕久
- Organizer
  日本経営工学会
- Place of Presentation
  早稲田大学
- Year and Date
  2016-05-29
- Data Source
  KAKENHI-PROJECT-25380628
[Presentation] Corporate Tax Avoidance and Public Disclosure of Taxable Income2011
- Author(s)
  Hiroki Yamashita, Hiroshi Onuma, and Katsushi Suzuki
- Organizer
  International Academy of Business and Economics-2011
- Place of Presentation
  Las Vegas, USA
- Year and Date
  2011-10-17
- Data Source
  KAKENHI-PROJECT-20530423
[Presentation] 申告所得公示制度の廃止が企業の税負担削減行動に及ぼす影響2010
- Author(s)
  山下裕企、大沼宏、鈴木健嗣
- Organizer
  日本会計研究学会
- Place of Presentation
  東洋大学
- Year and Date
  2010-09-09
- Data Source
  KAKENHI-PROJECT-20530423
[Presentation] The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness2010
- Author(s)
  Hiroki Yamashita, Hiroshi Onuma, and Katsushi Suzuki
- Organizer
  22^<nd> Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Gold Coast, Australia
- Year and Date
  2010-11-09
- Data Source
  KAKENHI-PROJECT-20530423
[Presentation] 申告所得公示制度の廃止が企業の税負担削減行動に及ぼす影響2010
- Author(s)
  山下裕企
- Organizer
  日本会計研究学会第69回大会
- Place of Presentation
  東洋大学(東京都)
- Year and Date
  2010-09-09
- Data Source
  KAKENHI-PROJECT-20530423
[Presentation] 税制が経営者行動にもたらす影響2008
- Author(s)
  山下裕企
- Organizer
  平成20年度第2回日本経営会計研究所研究会
- Place of Presentation
  横浜国立大学
- Year and Date
  2008-11-01
- Data Source
  KAKENHI-PROJECT-20530423
[Presentation] 税制が経営者行動にもたらす影響2008
- Author(s)
  山下裕企
- Organizer
  日本経営会計研究所研究会
- Place of Presentation
  横浜国立大学
- Year and Date
  2008-11-01
- Data Source
  KAKENHI-PROJECT-20530423

1. GOTO Akinori (70331684)

# of Collaborated Projects: 3 results

# of Collaborated Products: 5 results
2. HIRAI Hirohisai (40399019)

# of Collaborated Projects: 3 results

# of Collaborated Products: 5 results
3. ONUMA Hiroshi (00292079)

# of Collaborated Projects: 1 results

# of Collaborated Products: 10 results
4. SUZUKI Katsushi (00408692)

# of Collaborated Projects: 1 results

# of Collaborated Products: 10 results
5. Naoyuki Kaneda (80344860)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results

YAMASHITA Hiroki 山下 裕企

山下 裕企 ヤマシタ ヒロキ

Research Projects

Research Products

Co-Researchers

A Study of the Effect of Accumulated Earnings Tax on Cash Holdings and Retained Earnings of Unlisted Companies

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Tax Avoidance and Firm Value in Japan

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Study on Tax Avoidance MeasuresPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Abolition of Taxable Income Announcement System and Its EffectsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Are Book-Tax Differences Useful in Indicating the Persistence of Earnings, Accrualsand Cash Flows in Japan?Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

多国籍企業における租税と経営計画との関連に関する実態調査Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] 日本企業のBTDとその決定要因－連単比較を中心として－2015

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 長期カレント実効税率の連単比較2013

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 申告所得公示制度の廃止が企業の税負担削減行動に及ぼす影響2011

Author(s)

Journal Title

NAID

Data Source

[Journal Article] Corporate Tax Avoidance and Public Disclosure of Taxable Income2011

Author(s)

Journal Title

Data Source

[Journal Article] Corporate Tax Avoidance and Public Disclosure of Taxable Income2011

Author(s)

Journal Title

Data Source

[Journal Article] 日本における長期カレント実効税率の実態と規定要因2011

Author(s)

Journal Title

NAID

Data Source

[Journal Article] The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness2010

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 税負担削減行動の指標に関する一考察2010

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 会計利益と課税所得の情報内容の変化2010

YAMASHITA Hiroki 山下裕企

山下裕企ヤマシタヒロキ