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NOGUCHI AKIHIRO  野口 晃弘

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Noguchi Akihiro  野口 晃弘

NOGUCHI Akihiro  野口 晃弘

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Researcher Number 90208314
Other IDs
External Links
Affiliation (Current) 2025: 南山大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help 2023 – 2024: 南山大学, 経営学部, 教授
2017 – 2022: 名古屋大学, 経済学研究科, 教授
2012: 名古屋大学, 経済学研究科(研究院), 教授
2010 – 2012: 名古屋大学, 経済学研究科, 教授
2007: Nagoya University, GRADUATE SCHOOL OF ECONOMICS, PROFESSOR … More
2006: 名古屋大学, 大学院経済学研究科, 教授
2004 – 2005: Nagoya University, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授
2000 – 2003: 名古屋大学, 経済学研究科, 助教授
1999: 名古屋大学, 経済学部, 助教授 Less
Review Section/Research Field
Principal Investigator
Accounting / Basic Section 07100:Accounting-related / Accounting
Except Principal Investigator
Accounting
Keywords
Principal Investigator
ストック・オプション / 資本会計 / ブロックチェーン / 支配概念 / 分散型自律組織 / 会計学 / ガバナンス・トークン / エクイティ・トークン / トークン / ガバナンス … More / 自己発行 / ガバナンストークン / 分散型台帳技術 / 電子記録移転権利 / 自己割当トークン / 財務会計 / 制度会計 / 無償発行 / 国際制度比較研究 / 歴史研究 / 株式報酬 / 分割払込 / INTERNATIONAL STANDARDS / ACCOUNTING STANDARDS / ASIA / DEFINITION OF EQUITY / STOCK OPTIONS / 国際基準 / 企業会計基準 / アジア / 所有者概念 / BSOPM / Executive Compensations / Corporate Auditors / Stock Options / Stock Subscription Rights / オプション評価モデル / 役員報酬 / 監査役 / 新株予約権 / ACCOUNTING STANDARD / JAPAN / ABNORMAL RETURN / CAPITAL MARKET / STOCK OPTION / 会計基準 / 日本 / 異常収益率 / 資本市場 / 所有者持分会計 / 所有者持分 / 持分時価変動明細表 / 二元的認識 … More
Except Principal Investigator
distrust audit / distrust accounting / quality of audit / quality of profit / unfair audit / unfair accounting / faithful representation / reliability / 資金観 / 資産負債観 / 収益費用観 / 表現の忠実性 / 会計観 / 財務情報 / 監査不信 / 会計不信 / 監査の質 / 利益の質 / 監査不正 / 会計不正 / 忠実な表現 / 信頼性 Less
  • Research Projects

    (8 results)
  • Research Products

    (38 results)
  • Co-Researchers

    (5 People)
  •  分散型自律組織がもたらす資本会計上の課題に関する研究Principal Investigator

    • Principal Investigator
      野口 晃弘
    • Project Period (FY)
      2024 – 2026
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Nanzan University
  •  Accounting for ICO tokens.Principal Investigator

    • Principal Investigator
      NOGUCHI Akihiro
    • Project Period (FY)
      2020 – 2023
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Nanzan University
      Nagoya University
  •  Equity recognition in the age of internationalization and information technologyPrincipal Investigator

    • Principal Investigator
      Noguchi Akihiro
    • Project Period (FY)
      2017 – 2019
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Nagoya University
  •  Research of the accounting theory for shareholders' equity reflecting the change in the presentation of financial statements.Principal Investigator

    • Principal Investigator
      NOGUCHI Akihiro
    • Project Period (FY)
      2010 – 2012
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Nagoya University
  •  Study on Assurance of the Reliability of Financial Information

    • Principal Investigator
      TOMOSUGI Yoshimasa
    • Project Period (FY)
      2005 – 2007
    • Research Category
      Grant-in-Aid for Scientific Research (A)
    • Research Field
      Accounting
    • Research Institution
      Nagoya University
  •  RESEARCH ONACCOU TING STANDARD FOR STOCK OPTIONSPrincipal Investigator

    • Principal Investigator
      NOGUCHI Akihiro
    • Project Period (FY)
      2005 – 2007
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Nagoya University
  •  Cost for Granting Stock Options in JapanPrincipal Investigator

    • Principal Investigator
      NOGUCHI Akihiro
    • Project Period (FY)
      2003 – 2004
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Nagoya University
  •  Capital Market Evaluation of the Stock Option Plans in JapanPrincipal Investigator

    • Principal Investigator
      NOGUCHI Akihiro
    • Project Period (FY)
      1999 – 2002
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      NAGOYA UNIVERSITY

All 2024 2023 2022 2021 2020 2019 2018 2017 2013 2012 2011 2010 2008 2007 2006

All Journal Article Presentation

  • [Journal Article] Issues in Financial Accounting and Accounting Standards2023

    • Author(s)
      野口晃弘
    • Journal Title

      経済科学

      Volume: 70 Issue: 3 Pages: 5-9

    • DOI

      10.18999/ecos.70.3.5

    • ISSN
      0022-9725
    • URL

      https://nagoya.repo.nii.ac.jp/records/2005324

    • Language
      Japanese
    • Data Source
      KAKENHI-PROJECT-20K02007
  • [Journal Article] 自己割当トークンの会計問題2023

    • Author(s)
      野口晃弘
    • Journal Title

      會計

      Volume: 204 Pages: 537-549

    • Data Source
      KAKENHI-PROJECT-20K02007
  • [Journal Article] Accounting Research in the Era of Digital Transformation2022

    • Author(s)
      野口晃弘
    • Journal Title

      経済科学

      Volume: 69 Issue: 4 Pages: 65-73

    • DOI

      10.18999/ecos.69.4.65

    • ISSN
      0022-9725
    • URL

      https://nagoya.repo.nii.ac.jp/records/2002284

    • Language
      Japanese
    • Open Access
    • Data Source
      KAKENHI-PROJECT-20K02007
  • [Journal Article] トークンの本質と会計上の課題2022

    • Author(s)
      野口晃弘
    • Journal Title

      會計

      Volume: 202(3) Pages: 231-243

    • Data Source
      KAKENHI-PROJECT-20K02007
  • [Journal Article] トークンによる資金調達の会計問題2020

    • Author(s)
      野口晃弘
    • Journal Title

      會計

      Volume: 198(4) Pages: 327-339

    • NAID

      40022353263

    • Data Source
      KAKENHI-PROJECT-20K02007
  • [Journal Article] 転換社債に関する米国会計基準案2019

    • Author(s)
      野口晃弘
    • Journal Title

      會計

      Volume: 196(6) Pages: 557-568

    • NAID

      40022072200

    • Data Source
      KAKENHI-PROJECT-17K04049
  • [Journal Article] 新株予約権の会計と持分時価変動情報の開示2013

    • Author(s)
      野口晃弘
    • Journal Title

      現代ディスクロージャー研究

      Volume: 13号 再校中

    • Data Source
      KAKENHI-PROJECT-22530477
  • [Journal Article] ACCOUNTIN G STANDARD ON STOCK OPTIONS IN JAPAN2008

    • Author(s)
      NOGUCHI, AXIHIRO
    • Journal Title

      ACCOUNTING & AUDITING JOURNAL 20(2)

      Pages: 48-54

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Journal Article] ストック・オプション会計基準の課題2008

    • Author(s)
      野口 晃弘
    • Journal Title

      会計・監査ジャーナル 20(2)

      Pages: 48-54

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Journal Article] 会社計算規則における利益の資本組入禁止規定の検討2007

    • Author(s)
      野口 晃弘
    • Journal Title

      産業経理 67(3)

      Pages: 63-69

    • NAID

      40015697107

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Journal Article] PROHIBITION OF CAPITALIZATION OF EARNINGS BY THE COMPANY ACCOUNTIN GREGULATIONS2007

    • Author(s)
      NOGUCHI, AHIHIRO
    • Journal Title

      SANGYOKEIRI 67(3)

      Pages: 63-69

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Journal Article] 財務情報の信頼性と会計参与の役割2006

    • Author(s)
      野口 晃弘
    • Journal Title

      経済科学 53・4

      Pages: 41-46

    • NAID

      120001014654

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17203031
  • [Journal Article] 財務情報の信頼性と会計参与の役割2006

    • Author(s)
      野口晃弘
    • Journal Title

      経済科学 53・4

      Pages: 41-46

    • NAID

      120001014654

    • Data Source
      KAKENHI-PROJECT-17203031
  • [Journal Article] Reliability of Financial Information and the Role of KAIKEISANYO(Accounting Officer)2006

    • Author(s)
      NOGUCHI, Akihiro
    • Journal Title

      The Economic Science Vol.53, No.4

      Pages: 41-46

    • NAID

      120001014654

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17203031
  • [Presentation] Accounting for ICO tokens.2024

    • Author(s)
      NOGUCHI, Akihiro
    • Organizer
      International Conference on Business, Economics, & Information Technology (ICBEIT 2024 NAHA)
    • Data Source
      KAKENHI-PROJECT-20K02007
  • [Presentation] 記念講演「資本会計における新たな課題」2023

    • Author(s)
      野口晃弘
    • Organizer
      日本会計研究学会第150回中部部会(記念部会)
    • Invited
    • Data Source
      KAKENHI-PROJECT-20K02007
  • [Presentation] DX時代の会計学2021

    • Author(s)
      野口晃弘
    • Organizer
      第 146 回 日本会計研究学会中部部会
    • Data Source
      KAKENHI-PROJECT-20K02007
  • [Presentation] ACCOUNTING FOR PARTLY PAID-IN CAPITAL STOCK IN JAPAN IN THE 19TH CENTURY2020

    • Author(s)
      Akihiro Noguchi
    • Organizer
      ICBEIT2020 Sydney (Zoom format by University of Guam)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K04049
  • [Presentation] HOW SHOULD ETHICAL FINANCE BE REPORTED?2019

    • Author(s)
      Mustafa Mohd Hanefah, Akihiro Noguchi
    • Organizer
      8th International Islamic Economic System Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K04049
  • [Presentation] ブロックチェーンと会計2018

    • Author(s)
      野口晃弘
    • Organizer
      日本会計研究学会中部部会
    • Data Source
      KAKENHI-PROJECT-17K04049
  • [Presentation] 資本会計における認識基準2017

    • Author(s)
      野口晃弘
    • Organizer
      現代資本会計研究会
    • Data Source
      KAKENHI-PROJECT-17K04049
  • [Presentation] Analysis on Dual Concepts of Capital: From Dual Measurements to Dual Recognitions2013

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      International Conference on Business, Economics and Information Technology
    • Place of Presentation
      Cairns, Australia
    • Year and Date
      2013-03-19
    • Data Source
      KAKENHI-PROJECT-22530477
  • [Presentation] ACCOUNTING FOR EQUITY AND THE STATEMENT OF CAPITALIZATION AT FAIR VALUE2012

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      International Conference on Buseness, Economics and Information Technology
    • Place of Presentation
      New World Saigon Hotel, HoChi Minh City, Vietnam
    • Year and Date
      2012-03-19
    • Data Source
      KAKENHI-PROJECT-22530477
  • [Presentation] Accounting for Equity and the Statement of Capitalization at Fair Value2012

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      International Conference on Business, Economics and Information Technology
    • Place of Presentation
      Ho Chi Minh City, Vietnam
    • Year and Date
      2012-03-19
    • Data Source
      KAKENHI-PROJECT-22530477
  • [Presentation] Accounting for Equity and the statement of capitalization at Fair Value2011

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      International Conference Issues of economic development and accounting in Asia
    • Place of Presentation
      Foreign Trade University, Hanoi, Vietnam
    • Year and Date
      2011-11-28
    • Data Source
      KAKENHI-PROJECT-22530477
  • [Presentation] ACCOUNTING FOR EQUITY AND THE STATEMENT OF CAPITALIZATION AT FAIR VALUE2011

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      International Conference "Issues of economic development and accounting in Asia"
    • Place of Presentation
      Foreign Trade University, Hanoi, Vietnam
    • Year and Date
      2011-11-28
    • Data Source
      KAKENHI-PROJECT-22530477
  • [Presentation] 持分時価変動明細表の意味2010

    • Author(s)
      野口晃弘
    • Organizer
      現代資本会計研究会・大分会計研究会
    • Place of Presentation
      大分市コンパルホール 大分大学椛田研究室主催
    • Year and Date
      2010-12-23
    • Data Source
      KAKENHI-PROJECT-22530477
  • [Presentation] 持分時価変動明細表の意味2010

    • Author(s)
      野口晃弘
    • Organizer
      現代資本会計研究会大分会計研究会(大分大学椛田研究室主催)
    • Place of Presentation
      大分市コンパルホール
    • Year and Date
      2010-12-23
    • Data Source
      KAKENHI-PROJECT-22530477
  • [Presentation] New Corporation Law and Accounting in Japan2007

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      Panel Session presentation at the 8th Asian Academic Accounting Association Annual Conference
    • Place of Presentation
      Universitas Gadjah Mada, Indonesia
    • Year and Date
      2007-08-20
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Presentation] Accounting and Taxation for Employee Stock Options in Japan & Malaysia2007

    • Author(s)
      Akihiro Noguchi, Katsuyuki Yamashita, Mustafa M Hanefah
    • Organizer
      19th Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Kuala Lumpur, Malaysia
    • Year and Date
      2007-11-13
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Presentation] NEW CORPORATION LAW AND ACCOUNTING IN JAPAN2007

    • Author(s)
      NOGUCHI, AKIHIRO
    • Organizer
      PANEL SESSION PRESENTATION AT THE 8TH ASIAN ACADEMIC ACCOUNTING ASSOCIATION ANNUAL CONFERENCE
    • Place of Presentation
      UNIVERSITAS GADJAH MADA, INDONESIA
    • Year and Date
      2007-08-20
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Presentation] MUSTAFAHANEFAH, ACCOUNTING AND TAXATION FOR EMPLOYEE STOCK OPTIONS IN JAPAN & MALAYSIA2007

    • Author(s)
      AKIHIRO, NOGUCHI, KATSUYUHI, YAMASHITA
    • Organizer
      19TH ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES
    • Place of Presentation
      KUALA LUMPUR, MALAYSIA
    • Year and Date
      2007-11-13
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Presentation] CORPORATION LAW AND ACCOUNTING FOR SHAREHOLDERS' EQUITY IN JAPAN2006

    • Author(s)
      NOGUCHI, AKIMBO
    • Organizer
      THE 10TH WORLD CONGRESS OF ACCOUNTING EDUCATORS
    • Place of Presentation
      ISTANBUL, TURKEY
    • Year and Date
      2006-11-09
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Presentation] CORPORATION LAW AND ACCOUNTING FOR SHAREHOLDERS' EQUITY IN JAPAN2006

    • Author(s)
      NOGUCHI, AKIMBO
    • Organizer
      7TH ANNUAL CONFERENCE OF THE ASIAN ACADEMIC ACCOUNTING ASSOCIATION
    • Place of Presentation
      SYDNEY, AUSTRALIA
    • Year and Date
      2006-09-19
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Presentation] CORPORATION LAW AND SHAREHOLDERS EQUITY2006

    • Author(s)
      NOGUCHI, AKHDRO
    • Organizer
      GUAM INTERNATIONAL ACCOUNTING FORUM 2006
    • Place of Presentation
      GUAM
    • Year and Date
      2006-06-23
    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Presentation] Corporation Law and Shareholders' Equity2006

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      Guam International Accounting Forum 2006
    • Place of Presentation
      University of Guam
    • Year and Date
      2006-06-23
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Presentation] Corporation Law and Accounting for Shareholders' Equity in Japan2006

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      7th Annual Conference of the Asian Academic Accounting Association
    • Place of Presentation
      Sydney, Australia
    • Year and Date
      2006-09-19
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • [Presentation] Corporation Law and Accounting For Shareholders' Equity in Japan2006

    • Author(s)
      Noguchi, Akihiro
    • Organizer
      The 10th World Congress of Accounting Educators
    • Place of Presentation
      Istanbul, Turkey
    • Year and Date
      2006-11-09
    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530336
  • 1.  TOMOSUGI Yoshimasa (60085074)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 2.  SATO Michimasa (60114948)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 3.  KIMURA Shougo (10225039)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 4.  TANAKA Hiroshi (10064875)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 5.  TOKUGA Yoshihiro (70163970)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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