ASAMI(KATSUO) YUKO 浅見裕子

… Alternative Names

ASAMI Yuko 浅見裕子

勝尾裕子

KATSUO Yuuko 勝尾裕子

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Researcher Number	70327310
Affiliation (Current)	2025: 名古屋大学, 経済学研究科, 教授
Affiliation (based on the past Project Information) *help	2008 – 2024: 学習院大学, 経済学部, 教授
Review Section/Research Field	Principal Investigator Accounting / Medium-sized Section 7:Economics, business administration, and related fields / Basic Section 07100:Accounting-related / Global Studies Except Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 概念フレームワーク / 利益概念 / 自己創設のれん / のれん / 利益測定 / IASB概念フレームワーク / 共起ネットワーク分析 / テキストマイニング / 内的整合性 / IFRS … More / 資産評価 / 多国籍企業 / 国際会計 / 無形資産評価 / 会計基準 / 特許権 / 無形資産 / 国際特許 / 財務報告制度 / 意思決定有用性 / ウィンドフォール / 会計発生高 / 判例 / 利益の質 / 利益の有用性 / のれん会計 / 利益測定モデル / 基礎概念 / 財務会計 … More Except Principal Investigator 証券市場環境の国際比較 / 認知バイアス（刷り込み） / 会計観の形成過程 / 証券市場関係者の認知 / 買い入れのれん / フィールド・リサーチ / 理論と実証の融合 / 市場関係者の認知 / 償却と非償却 / のれんの会計処理 / コンティンジェンシー理論 / 会計インフラ / 国際会計基準 / 研究方法論 / 会計インフラストラクチャ / 共進化 / 比較会計 / 国際会計 / 監査制度の国際標準化 / 証券取引所 / 会計専門職の労働者化 / 会計専門職の組織文化 / 監査法人の経営 / 新規上場の公開価格 / 利益情報の質 / 資本市場の質 / IPO市場の価格形成 / 経営者の業績予測 / 新興市場の開示情報 / 利益の質 / 地方公共団体の会計 / 資本市場の効率性 / 会計社会 / 機関投資家 / 地方公共団体の財務報告 / 監査法人の組織文化 / 新興企業の資本市場 / 企業評価モデル / 会計情報の質 / 効率的資本市場 Less

IFRSの内的な整合性・首尾一貫性に係る分析Principal Investigator
- Principal Investigator
  
  浅見裕子
- Project Period (FY)
  2024 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Gakushuin University
テキストマイニングによるIASB概念フレームワークの本質的特徴の析出Principal Investigator
- Principal Investigator
  
  浅見裕子
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Challenging Research (Exploratory)
- Review Section
  
  Medium-sized Section 7:Economics, business administration, and related fields
- Research Institution
  Gakushuin University
Theoretical and empirical research on how accounting views on purchased goodwill are formulated for related parties
- Principal Investigator
  
  米山正樹
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  The University of Tokyo
Comparative Study of Financial Reporting Standards Based on Empirical Study of International PatentsPrincipal Investigator
- Principal Investigator
  
  ASAMI Yuko
- Project Period (FY)
  2016 – 2023
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Global Studies
- Research Institution
  Gakushuin University
Investigating the causal relationship between accounting system and its infrastructure on the premise of the international convergence of accounting standards
- Principal Investigator
  
  TOKUGA Yoshihiro
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Kyoto University
Accounting income analysis using income measurement modelPrincipal Investigator
- Principal Investigator
  
  Katsuo Yuko
- Project Period (FY)
  2012 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Gakushuin University
Analysis of Relevance of Earnings and Earnings QualityPrincipal Investigator
- Principal Investigator
  
  KATSUO Yuko
- Project Period (FY)
  2009 – 2011
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Gakushuin University
Change of Accounting Society and Market Logic
- Principal Investigator
  
  KUROKAWA Yukiharu
- Project Period (FY)
  2006 – 2008
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Keio University

[Book] 投資のリスクからの解放 : 純利益の特性を記述する概念の役割と限界2023
- Author(s)
  米山正樹、秋葉賢一、浅見裕子
- Total Pages
  500
- Publisher
  中央経済社
- ISBN
  9784502473814
- Data Source
  KAKENHI-PROJECT-23K22167
[Book] 投資のリスクからの解放ー純利益の特性を記述する概念の役割と限界ー2023
- Author(s)
  米山正樹;秋葉賢一;浅見裕子
- Total Pages
  525
- Publisher
  中央経済社
- ISBN
  9784502473814
- Data Source
  KAKENHI-PROJECT-16KT0092
[Book] 会計利益の基礎概念2021
- Author(s)
  浅見(勝尾)裕子
- Total Pages
  301
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-16KT0092
[Book] 辻山栄子編著『財務会計の理論と制度』2018
- Author(s)
  勝尾裕子
- Total Pages
  389
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-16KT0092
[Book] 『別冊企業会計』，2013
- Author(s)
  勝尾裕子（編著者：伊藤邦雄）
- Total Pages
  150
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-24530571
[Journal Article] 企業結合によるのれんの会計処理－実証分析及び調査票調査－2022
- Author(s)
  浅見裕子, 徳賀芳弘, 宮宇地俊岳, 山下知晃, 米山正樹
- Journal Title
  
  学習院大学経済経営研究所ディスカッションペーパー
  
  Volume: 22 Pages: 1-112
- Open Access
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] IASB概念フレームワークと基本財務諸表プロジェクトにおける利益概念2022
- Author(s)
  浅見裕子
- Journal Title
  
  會計
  
  Volume: 201 Pages: 1-11
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] 会計教育に関する質問票調査－のれんの会計処理との関係性を中心として－2022
- Author(s)
  宮宇地俊岳, 徳賀芳弘, 米山正樹, 浅見裕子, 山下知晃
- Journal Title
  
  京都大学大学院経済学研究科ディスカッションペーパーシリーズ
  
  Volume: J-22-001 Pages: 1-125
- Open Access
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] Kaldorによる事前と事後の所得概念2021
- Author(s)
  浅見裕子
- Journal Title
  
  学習院大学経済論集
  
  Volume: 58 Pages: 81-98
- NAID
  120007144747
- Open Access
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] のれんの会計処理に関する調査とその分析－作成者・利用者・監査人の回答の特徴と比較－2021
- Author(s)
  徳賀芳弘;宮宇地俊岳;山下知晃;米山正樹;浅見裕子
- Journal Title
  
  京都大学大学院経済学研究科ディスカッションペーパー
  
  Volume: J-21-002 Pages: 1-62
- Open Access
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] のれんの会計処理に係る包括的考察－日本会計研究学会スタディ・グループ中間報告－2021
- Author(s)
  浅見裕子;宮宇地俊岳;山下知晃;米山正樹
- Journal Title
  
  学習院大学経済経営研究所ディスカッションペーパー
  
  Volume: 1 Pages: 1-59
- Open Access
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] のれんの会計処理に関するインタビュー　―質問票調査の回答結果に係る背景の探求―2021
- Author(s)
  米山正樹、徳賀芳弘、浅見(勝尾)裕子
- Journal Title
  
  学習院大学経済経営研究所ディスカッションペーパー
  
  Volume: 20-1 Pages: 1-35
- Open Access
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] 経済的所得と包括利益の近似性2020
- Author(s)
  勝尾裕子
- Journal Title
  
  学習院大学経済論集
  
  Volume: 57 Pages: 73-92
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] フランスにおけるのれんの会計処理－聞き取り調査をふまえて－2020
- Author(s)
  米山正樹、勝尾裕子、徳賀芳弘
- Journal Title
  
  京都大学経済学研究科ワーキングペーパー
  
  Volume: J-19-003 Pages: 1-32
- Open Access
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] pure economic incomeの概念とウィンドフォール2020
- Author(s)
  勝尾裕子
- Journal Title
  
  産業経理
  
  Volume: 80 Pages: 130-143
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] 財務報告の概念フレームワークにおける利益概念2019
- Author(s)
  勝尾裕子
- Journal Title
  
  東京大学経済学研究科学位申請論文
  
  Volume: ー Pages: 1-232
- Open Access
- Data Source
  KAKENHI-PROJECT-16KT0092
[Journal Article] ‘Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus,’2018
- Author(s)
  Carien van Mourik and Yuko Katsuo Asami
- Journal Title
  
  Accounting in Europe
  
  Volume: 15 Issue: 2 Pages: 167-192
- DOI
  10.1080/17449480.2018.1448936
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092, KAKENHI-PROJECT-17H02581
[Journal Article] Goodwill accounting standards in the United Kingdom, the United States, France, and Japan2018
- Author(s)
  GARCIA Clemence、Katsuo Yuko、van Mourik Carien
- Journal Title
  
  Accounting History
  
  Volume: 1 Issue: 3 Pages: 1-25
- DOI
  10.1177/1032373217748672
- Peer Reviewed / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092, KAKENHI-PROJECT-17K13827, KAKENHI-PROJECT-17H02581
[Journal Article] 測定の不確実性と目的適合性―IASB概念フレームワークにおける質的特性2016
- Author(s)
  勝尾裕子
- Journal Title
  
  産業経理
  
  Volume: 75 Pages: 71-80
- NAID
  40020729770
- Data Source
  KAKENHI-PROJECT-26285100
[Journal Article] 「測定の不確実性と目的適合性－IASB概念フレームワークにおける質的特性」2016
- Author(s)
  勝尾裕子
- Journal Title
  
  『産業経理』
  
  Volume: 75 Pages: 71-80
- NAID
  40020729770
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24530571
[Journal Article] ‘Environmental Costs, Social Responsibility and Corporate Financial Performance - A Closer Examination of Japanese Companies,’ with Bea Chiang and Al Pelhem, American Journal of Business Research,2015
- Author(s)
  Bea Ciang, Yuko Katsuo and Al. Pelham
- Journal Title
  
  American Journal of Business Research
  
  Volume: 8 Pages: 39-52
- Peer Reviewed / Acknowledgement Compliant / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24530571
[Journal Article] 「IASB概念フレームワークにおける利益概念」2015
- Author(s)
  勝尾裕子
- Journal Title
  
  『企業会計』
  
  Volume: 67 Pages: 51-60
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24530571
[Journal Article] The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts2015
- Author(s)
  Carien van Mourik and Yuko Katsuo
- Journal Title
  
  Accounting Horizons
  
  Volume: 29 Issue: 1 Pages: 199-216
- DOI
  10.2308/acch-50902
- Peer Reviewed / Acknowledgement Compliant / Open Access
- Data Source
  KAKENHI-PROJECT-24530571
[Journal Article] IASB概念フレームワークにおける利益概念2015
- Author(s)
  勝尾裕子
- Journal Title
  
  企業会計
  
  Volume: 67 Pages: 51-60
- Data Source
  KAKENHI-PROJECT-26285100
[Journal Article] Environmental Costs, Social Responsibility and Corporate Financial Performance: A Closer Examination of Japanese Companies2015
- Author(s)
  Yuko Katsuo, Bea Chiang, Al Pelhem
- Journal Title
  
  American Journal of Business Research
  
  Volume: 8 Pages: 39-52
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-26285100
[Journal Article] The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts2015
- Author(s)
  Yuko Katsuo
- Journal Title
  
  Accounting Horizons
  
  Volume: Vol.29, No.1 Pages: 199-216
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-26285100
[Journal Article] Performance Measurement and Income Concepts in the ASBJ and IASB Conceptual Frameworks2012
- Author(s)
  勝尾裕子、Catarina Maaike van Mourik
- Journal Title
  
  GEM (Gakushuin University), Discussion Paper
  
  Volume: 11-1 Pages: 1-33
- Data Source
  KAKENHI-PROJECT-21730377
[Journal Article] Should Internally Generated Goodwill Not Be Recognized?2011
- Author(s)
  勝尾裕子
- Journal Title
  
  Discussion Paper
  
  Volume: 第11-1巻 Pages: 1-33
- Data Source
  KAKENHI-PROJECT-21730377
[Journal Article] Should Internally Generated Goodwill Not Be Recognized?2011
- Author(s)
  勝尾裕子
- Journal Title
  
  GEM (Gakushuin University), Discussion Paper
  
  Volume: 10-2 Pages: 1-29
- Data Source
  KAKENHI-PROJECT-21730377
[Journal Article] Subjective Goodwill as a Determinant of Earnings Quality2010
- Author(s)
  勝尾裕子
- Journal Title
  
  International Review of Business Research Papers
  
  Volume: Vol.6 Pages: 220-231
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21730377
[Journal Article] 原価配分の必然性と自己創設のれん2009
- Author(s)
  勝尾裕子
- Journal Title
  
  會計
  
  Volume: 第175巻 Pages: 83-97
- NAID
  40016545231
- Data Source
  KAKENHI-PROJECT-21730377
[Journal Article] 原価配分の必然性と自己創設のれん2009
- Author(s)
  勝尾裕子
- Journal Title
  
  會計 175巻
  
  Pages: 83-97
- NAID
  40016545231
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] Windfalls and Subjective Goodwill in Income Concepts in the Context of Decision-Usefulness2023
- Author(s)
  Carien van Mourik;Yuko Asami
- Organizer
  European Accounting Association. 45th Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22167
[Presentation] Analysis of Questionnaire Survey on Accounting for Goodwill : Focusing on the relationship between accounting education in Universities and the accounting treatment of goodwill2023
- Author(s)
  宮宇地俊岳徳賀芳弘米山正樹浅見裕子山下知晃
- Organizer
  CARF会計ワークショップ(Research Workshop on Accounting for Goodwill)
- Data Source
  KAKENHI-PROJECT-23K22167
[Presentation] Windfalls and Subjective Goodwill in Income Concepts in the Context of Decision-Usefulness2023
- Author(s)
  Carien van Mourik;Yuko Asami
- Organizer
  the 9th Workshop on Accounting and Regulation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22167
[Presentation] Windfalls and Subjective Goodwill in Income Concepts in the Context of Decision-Usefulness2023
- Author(s)
  Yuko Asami, Carien van Mourik
- Organizer
  European Accounting Association. 45th Annual Congress
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Windfalls and subjective goodwill in accrual accounting income concepts under uncertainty with imperfect and incomplete markets2023
- Author(s)
  Yuko Asami；Carien van Mourik
- Organizer
  the 18th Workshop on European Financial Reporting
- Data Source
  KAKENHI-PROJECT-23K17557
[Presentation] のれんの会計処理に関する質問票調査の分析2023
- Author(s)
  宮宇地俊岳;徳賀芳弘;米山正樹;浅見裕子;山下知晃
- Organizer
  CARF, Research Workshop on Accounting for Goodwill
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Windfalls and subjective goodwill in accrual accounting income concepts under uncertainty with imperfect and incomplete markets2023
- Author(s)
  Yuko Asami, Carien van Mourik
- Organizer
  the 18th Workshop on European Financial Reporting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Windfalls and Subjective Goodwill in Income Concepts in the Context of Decision-Usefulness2023
- Author(s)
  Yuko Asami, Carien van Mourik
- Organizer
  the 9th Workshop on Accounting and Regulation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Windfalls and subjective goodwill in accrual accounting income concepts under uncertainty with imperfect and incomplete markets2023
- Author(s)
  Carien van Mourik;Yuko Asami
- Organizer
  the 18th Workshop on European Financial Reporting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K22167
[Presentation] Windfalls and Subjective Goodwill in Income Concepts in the Context of Decision-Usefulness2023
- Author(s)
  Yuko Asami；Carien van Mourik
- Organizer
  European Accounting Association. 45th Annual Congress
- Data Source
  KAKENHI-PROJECT-23K17557
[Presentation] 会計基準と基礎概念をめぐる揺らぎ2022
- Author(s)
  浅見裕子
- Organizer
  日本会計研究学会第69回関東部会統一論題（座長）
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] のれんの会計処理に係る包括的検討－日本会計研究学会スタディ・グループ最終報告－2022
- Author(s)
  浅見裕子, 徳賀芳弘, 宮宇地俊岳, 山下知晃, 米山正樹
- Organizer
  日本会計研究学会全国大会
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] 「投資のリスクからの解放」概念の研究2022
- Author(s)
  秋葉賢一, 浅見裕子, 米山正樹
- Organizer
  Tokyo Accounting Workshop
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] のれんの会計処理に係る包括的検討－日本会計研究学会スタディ・グループ中間報告－2021
- Author(s)
  浅見裕子、宮宇地俊岳、山下知晃、米山正樹
- Organizer
  日本会計研究学会全国大会
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] 「のれんの償却・非償却に係る理論的検討」2020
- Author(s)
  勝尾裕子
- Organizer
  京都大学会計研究セミナー
- Invited
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] 投資のリスクからの解放概念の再検討2020
- Author(s)
  勝尾裕子
- Organizer
  京都大学会計研究セミナー
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] のれんの会計処理に係るインタビュー報告2020
- Author(s)
  勝尾裕子
- Organizer
  京都大学会計研究セミナー
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] ‘Uncertainty, Market Conditions and the Recognition of Subjective Goodwill and Windfall,’2019
- Author(s)
  Yuko Katsuo and Carien van Mourik
- Organizer
  The 8th Workshop on Accounting Regulation
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] 「財務報告の概念フレームワークにおける利益概念」2019
- Author(s)
  勝尾裕子
- Organizer
  東京大学経済学研究科公開論文発表会
- Invited
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] ‘Uncertainty, Market Conditions and the Recognition of Subjective Goodwill and Windfall,’2019
- Author(s)
  Yuko Katsuo and Carien van Mourik
- Organizer
  Financial Accounting Seminar at Open University Business School
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] ‘Market Conditions and the Recognition of Subjective Goodwill and Windfalls in Realised Profit or Loss and Realisable Profit,’2018
- Author(s)
  Carien van Mourik and Yuko Katsuo
- Organizer
  The 14th Workshop on European Financial Reporting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] ‘Conceptual Bases for Distinguishing between Profit or Loss and Other Comprehensive Income,’2018
- Author(s)
  Carien van Mourik and Yuko Katsuo
- Organizer
  The British Accounting and Finance Association 2018 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] ‘Market Conditions and the Recognition of Subjective Goodwill and Windfalls in Realised Profit or Loss and Realisable Profit,’2018
- Author(s)
  Carien van Mourik and Yuko Katsuo
- Organizer
  European Accounting Association, 41st Annual Meeting 2018
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] ‘Conceptual Bases for Distinguishing between Profit or Loss and Other Comprehensive Income,’2017
- Author(s)
  Carien van Mourik and Yuko Katsuo
- Organizer
  The British Accounting and Finance Association 2017 Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] ‘Goodwill Accounting Standards in the USA, the UK, France and Japan,’2017
- Author(s)
  Clemence Garcia, Yuko Katsuo and Carien van Mourik,
- Organizer
  The 29th Annual Meeting of the Society for the Advancement of Socio-Economics
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] ‘Conceptual Bases for Distinguishing between Profit or Loss and Other Comprehensive Income,’2017
- Author(s)
  Carien van Mourik and Yuko Katsuo
- Organizer
  The 13th Workshop on European Financial Reporting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] ‘Profit or loss in the IASB Conceptual Framework’2017
- Author(s)
  Carien van Mourik and Yuko Katsuo
- Organizer
  2017 IASB Research Forum
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Recognition and Measurement of Profit or Loss in the 2015 Iasb Conceptual Framework Exposure Draft2016
- Author(s)
  Yuko Katsuo
- Organizer
  The 28th Annual Meeting conference of the Society for the Advancement of Socio-Economics
- Place of Presentation
  カリフォルニア州バークレー（米国）
- Year and Date
  2016-06-25
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] Profit or Loss in the 2015 IASB Conceptual Framework2016
- Author(s)
  Carien van Mourik and Yuko Katsuo
- Organizer
  American Accounting Association
- Place of Presentation
  New York, USA
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16KT0092
[Presentation] Profit or Loss in the 2015 IASB Conceptual Framework2016
- Author(s)
  Yuko Katsuo
- Organizer
  アメリカ会計学会年次大会
- Place of Presentation
  ニューヨーク（米国）
- Year and Date
  2016-08-08
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] ‘Consistency between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015
- Author(s)
  Yuko Katsuo
- Organizer
  American Accounting Association, 2015 Annual Meeting
- Place of Presentation
  Chicago, USA
- Year and Date
  2015-08-10
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] Consistency Between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income2015
- Author(s)
  Yuko Katsuo
- Organizer
  The 38th European Accounting Association (EAA) Annual Congress
- Place of Presentation
  グラスゴー, UK
- Year and Date
  2015-04-30
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] ‘The Concept of Net income and Comprehensive Income - Consistency between Windfall and Subjective Goodwill,’2015
- Author(s)
  Yuko Katsuo
- Organizer
  The 11th Workshop on European Financial Reporting
- Place of Presentation
  ESSEC, Paris, France
- Year and Date
  2015-09-04
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] ‘Consistency between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015
- Author(s)
  Yuko Katsuo
- Organizer
  The British Accounting and Finance Association 2015 Annual Meeting
- Place of Presentation
  Manchester, U.K.
- Year and Date
  2015-03-24
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] The Concept of Net income and Comprehensive Income - Consistency between Windfall and Subjective Goodwill2015
- Author(s)
  Yuko Katsuo
- Organizer
  The 11th Workshop on European Financial Reporting
- Place of Presentation
  パリ，フランス
- Year and Date
  2015-09-04
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] ’Consistency Between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015
- Author(s)
  Yuko Katsuo
- Organizer
  The 38th European Accounting Association Annual Congress
- Place of Presentation
  Glasgow, UK
- Year and Date
  2015-04-30
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] Consistency Between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income2015
- Author(s)
  Yuko Katsuo
- Organizer
  The American Accounting Association (AAA) Annual Meeting and Conference
- Place of Presentation
  シカゴ、USA
- Year and Date
  2015-08-10
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] ‘Consistency between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015
- Author(s)
  Yuko Katsuo
- Organizer
  European Accounting Association, 38th Annual Meeting 2015
- Place of Presentation
  Glasgow, U.K.
- Year and Date
  2015-04-30
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] ’Consistency Between the Recognition of Windfall, Subjective Goodwill, and the Concept of Income,’2015
- Author(s)
  Yuko Katsuo
- Organizer
  American Accounting Association Annual Meeting
- Place of Presentation
  Chicago, USA
- Year and Date
  2015-08-10
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] 「自己創設のれんの認識とウィンドフォール」2014
- Author(s)
  勝尾裕子
- Organizer
  日本会計研究学会全国大会
- Place of Presentation
  横浜国立大学、日本
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] Environmental Costs, Social Responsibility and Corporate Financial Performance - A Closer Examination of Japanese Environmental Accounting2014
- Author(s)
  Bea, C., Katsuo, Y., Pelham, A.
- Organizer
  American Institute of Higher Education, 2014 Conference
- Place of Presentation
  Arlington, USA.
- Year and Date
  2014-11-01
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] 自己創設のれんの認識とウィンドフォール2014
- Author(s)
  勝尾裕子
- Organizer
  日本会計研究学会全国大会
- Place of Presentation
  横浜国立大学、日本
- Year and Date
  2014-09-05
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] ‘Environmental Costs, Social Responsibility and Corporate Financial Performance –A Closer Examination of Japanese Environmental Accounting’2014
- Author(s)
  Yuko Katsuo
- Organizer
  American Accounting Association, 2014 Mid-Atlantic Region Meeting
- Place of Presentation
  King of Prussia, Pennsylvania, USA
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] 「自己創設のれんの認識とウィンドフォール」2014
- Author(s)
  勝尾裕子
- Organizer
  日本会計研究学会全国大会
- Place of Presentation
  横浜国立大学
- Year and Date
  2014-09-05
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] Environmental Costs, Social Responsibility and Corporate Financial Performance- A Closer Examination of Japanese Environmental Accounting Environmental Costs, Social Responsibility and Corporate Financial Performance2014
- Author(s)
  Bea, C., Katsuo, Y., Pelham, A.
- Organizer
  American Accounting Association,2014 Annual Meeting
- Place of Presentation
  Atlanta, USA.
- Year and Date
  2014-08-06
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts2013
- Author(s)
  Yuko Katsuo
- Organizer
  The 9th Workshop on European Financial Reporting
- Place of Presentation
  Valencia, Spain
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] performance measurement and income concepts in the IASB and ASBJ conceptual frameworks2012
- Author(s)
  勝尾裕子
- Organizer
  日本会計研究学会
- Place of Presentation
  一橋大学、日本
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] performance measurement and income concepts in the IASB and ASBJ conceptual frameworks2012
- Author(s)
  勝尾裕子
- Organizer
  American Accounting Association Annual Meeting
- Place of Presentation
  Washington, DC, USA
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] performance measurement and income concepts in the IASB and ASBJ conceptual frameworks2012
- Author(s)
  勝尾裕子
- Organizer
  the 35th European Accounting Association Annual Congress
- Place of Presentation
  Ljubljana, Slovenia
- Data Source
  KAKENHI-PROJECT-24530571
[Presentation] Inconsistency Between the Recent Accounting Standards and the Traditional Consensus on Accounting for the Internally Generated Goodwill2011
- Author(s)
  勝尾裕子
- Organizer
  The 7^<th> EIASM Interdisciplinary Workshop on Intangibles, Intellectual Capital & Extra-Financial Information
- Place of Presentation
  Warsaw, Poland
- Year and Date
  2011-09-29
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] Inconsistency Between the Recent Accounting Standards and the Traditional Consensus on Accounting for the Internally Generated Goodwill2011
- Author(s)
  勝尾裕子
- Organizer
  International Conference on 'Accounting Renaissance. Lessons from the Crisis and Looking into the Future. Learning from Histories and Institutions'
- Place of Presentation
  Venice, Italy
- Year and Date
  2011-11-04
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] History of Goodwill Recognition and Current Accounting Standards2011
- Author(s)
  勝尾裕子
- Organizer
  The 9^<th> Annual International Conference on History
- Place of Presentation
  Athens, Greece
- Year and Date
  2011-08-04
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] Inconsistency Between the Recent Accounting Standards and the Traditional Consensus on Accounting for the Internally Generated Goodwill2011
- Author(s)
  勝尾裕子
- Organizer
  International Conference on 'Accounting Renaissance-Lessons from the Crisis and Looking into the Future. Learning from Histories and Institutions
- Place of Presentation
  Venice, Italy
- Year and Date
  2011-11-04
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] History of Goodwill Recognition and Current Accounting Standards2011
- Author(s)
  勝尾裕子
- Organizer
  The 9th Annual International Conference on History
- Place of Presentation
  Athens, Greece
- Year and Date
  2011-08-04
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] Inconsistency Between the Recent Accounting Standards and the Traditional Consensus on Accounting for the Internally Generated Goodwill2011
- Author(s)
  勝尾裕子
- Organizer
  The 7th EIASM Interdisciplinary Workshop on Intangibles, Intellectual Capital & Extra-Financial Information
- Place of Presentation
  Warsaw, Poland
- Year and Date
  2011-09-29
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] Subjective Goodwill as a Determinant of Earnings Quality2010
- Author(s)
  勝尾裕子
- Organizer
  Annual London Business Research Conference
- Place of Presentation
  Imperial College, University of London
- Year and Date
  2010-07-13
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] Should Internally Generated Goodwill Not Be Recognized?2010
- Author(s)
  勝尾裕子
- Organizer
  SEC/CCRG Financial Reporting Conference
- Place of Presentation
  Irvine, CA, USA
- Year and Date
  2010-09-23
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] Earnings Quality, Accruals and Subjective Goodwill Accounting2009
- Author(s)
  勝尾裕子
- Organizer
  The 32nd Annual Congress of the European Accounting Association
- Place of Presentation
  Tampere, Finland
- Year and Date
  2009-05-14
- Data Source
  KAKENHI-PROJECT-21730377
[Presentation] Eamings Quality, Accruals and Subjective Goodwill Accounting2009
- Author(s)
  勝尾裕子
- Organizer
  The 32nd Annual Congress of the European Accounting Association
- Place of Presentation
  Tampere Hall (Finland)
- Year and Date
  2009-05-14
- Data Source
  KAKENHI-PROJECT-21730377

1. OOTSUKA Shigeo (20213770)

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2. USUI Akira (90193870)

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3. TAGAYA Mitsuru (90406819)

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4. NAKAJYOU Yuusuke (40244503)

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5. NAGAMI Takashi (60275774)

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6. OOYANAGI Kouji (30365845)

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7. TOKUGA Yoshihiro (70163970)

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8. MIYAUCHI Toshitake (90609158)

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9. 米山正樹 (00276049)

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10. KUROKAWA Yukiharu (10129421)

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11. ASANO Takashi (30329833)

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12. SHUTO Akinobu (60349181)

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13. OH Iku (40411061)

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14. SHIOSAKI Tomomi (70336072)

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15. SANADA Masatsugu (90636911)

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16. 和田哲夫 (10327314)

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17. GARCIA Clemence (60440179)

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23. 吉野真治 (70890961)

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24. 鈴木雅康 (70962083)

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25. 山下知晃 (50754553)

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26. 金鉉玉 (40547270)

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27. CHOI Jong-Seo

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28. LIN Chan-Jane

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29. ALBU Nadia

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30. CLEMENCE Garcia

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ASAMI(KATSUO) YUKO 浅見 裕子

ASAMI Yuko 浅見 裕子

勝尾裕子

KATSUO Yuuko 勝尾 裕子

Research Projects

Research Products

Co-Researchers

IFRSの内的な整合性・首尾一貫性に係る分析Principal Investigator

Principal Investigator

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Review Section

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テキストマイニングによるIASB概念フレームワークの本質的特徴の析出Principal Investigator

Principal Investigator

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Review Section

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Theoretical and empirical research on how accounting views on purchased goodwill are formulated for related parties

Principal Investigator

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Review Section

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Comparative Study of Financial Reporting Standards Based on Empirical Study of International PatentsPrincipal Investigator

Principal Investigator

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Investigating the causal relationship between accounting system and its infrastructure on the premise of the international convergence of accounting standards

Principal Investigator

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Accounting income analysis using income measurement modelPrincipal Investigator

Principal Investigator

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Analysis of Relevance of Earnings and Earnings QualityPrincipal Investigator

Principal Investigator

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Change of Accounting Society and Market Logic

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[Book] 投資のリスクからの解放 : 純利益の特性を記述する概念の役割と限界2023

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[Book] 投資のリスクからの解放ー純利益の特性を記述する概念の役割と限界ー2023

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[Book] 会計利益の基礎概念2021

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[Book] 辻山栄子編著『財務会計の理論と制度』2018

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[Book] 『別冊企業会計』，2013

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ASAMI(KATSUO) YUKO 浅見裕子

ASAMI Yuko 浅見裕子

KATSUO Yuuko 勝尾裕子

[Journal Article] のれんの会計処理に関するインタビュー　―質問票調査の回答結果に係る背景の探求―2021