Kometani Kenji 米谷健司

… Alternative Names

Researcher Number	90432731
Other IDs
External Links
Affiliation (Current)	2021: 立教大学, 経済学部, 准教授
Affiliation (based on the past Project Information) *help	2019 – 2020: 立教大学, 経済学部, 准教授 2016 – 2018: 東北大学, 経済学研究科, 准教授 2015: 東北大学, 大学院経済学研究科, 准教授 2011 – 2015: 東北大学, 経済学研究科(研究院), 准教授 2012: 東北大学, 大学院・経済学研究科, 准教授 … More
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 会計学 / 税効果会計 / 税務会計 / 財務会計 / 会計利益 / 課税所得 / BTD / 税金 / 会計利益と課税所得の差額 / 会計利益と課税所得の一致性 … More Except Principal Investigator 非財務情報 / コーポレート・ガバナンス / 自発的開示 / リスク情報 / 統合報告 / ディスクロージャー / コーポレートガバナンス / 企業価値創造 / IR / 業績予想 / 有事価値関連性 / 自発的ディスクロージャー / 非財務指標 / 無形資産 / 研究開発 / 組織資本 / CSR / 財務・非財務情報 / 金融規制 / システム設計 / 国際財務報告基準 / グローバル投資 / コスト効率性 / 新興国投資 / 価値協創ガイダンス / ＩＲ / 伊藤レポート2.0 / 対話・エンゲージメント / 一体開示 / 企業価値 / 定性情報 / 適時情報 / 将来情報 / 会計理論 / 会計制度 / パラダイム転換 / 中小企業会計 / 経済社会のダイナミズム / 国際会計基準 / 会計学 / 会計基準 / 会計制度の二分化 / ESG Less

An analysis on footnotes of accounting for income taxesPrincipal Investigator
- Principal Investigator
  
  米谷健司
- Project Period (FY)
  2019 – 2021
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Rikkyo University
非財務情報の重要性分析と企業評価
- Principal Investigator
  
  伊藤邦雄
- Project Period (FY)
  2018 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Hitotsubashi University
A study on determinants of corporate tax avoidancePrincipal Investigator
- Principal Investigator
  
  Kometani Kenji
- Project Period (FY)
  2016 – 2018
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Tohoku University
Redesigning corporate disclosure system in Japan
- Principal Investigator
  
  Ito Kunio
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
Research for Dynamism in Economic Society and Paradigm Shift of Accouting Systems
- Principal Investigator
  
  KAWASAKI Teruyuki
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Konan University
The influence of book-tax conformity on earnings quality: an international comparisonPrincipal Investigator
- Principal Investigator
  
  Kometani Kenji
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Tohoku University
A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure
- Principal Investigator
  
  YOSANO TADANORI
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Kobe University
The empirical study on the value relevance of tax information in Japanese stock marketPrincipal Investigator
- Principal Investigator
  
  KOMETANI Kenji
- Project Period (FY)
  2011 – 2012
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Tohoku University
The influence of the tax management of financial reportingPrincipal Investigator
- Principal Investigator
  
  KOMETANI Kenji
- Project Period (FY)
  2009 – 2010
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Tohoku University
  Yamaguchi University
Empirical Research of Voluntary Disclosures
- Principal Investigator
  
  ITO Kunio
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Hitotsubashi University
会計利益と課税所得の差額に関する実証的・実態的研究Principal Investigator
- Principal Investigator
  
  米谷健司
- Project Period (FY)
  2006 – 2007
- Research Category
  
  Grant-in-Aid for Young Scientists (Start-up)
- Research Field
  
  Accounting
- Research Institution
  Yamaguchi University

All 2018 2017 2015 2014 2012 2011 2010 2007

All Journal Article Presentation Book

[Book] 企業会計研究のダイナミズム2012
- Author(s)
  米谷健司
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-23730426
[Journal Article] 株価及び株式リターンと税金費用の関係2018
- Author(s)
  米谷健司
- Journal Title
  
  産業経理
  
  Volume: 第77巻第4号 Pages: 62-73
- NAID
  40021467227
- Data Source
  KAKENHI-PROJECT-16K03976
[Journal Article] 税負担削減行動と実効税率2017
- Author(s)
  米谷健司
- Journal Title
  
  會計
  
  Volume: 第192巻第1号 Pages: 68-80
- NAID
  40021228978
- Data Source
  KAKENHI-PROJECT-16K03976
[Journal Article] 実効税率の変化と利益の持続性及び株式リターンの関係2011
- Author(s)
  米谷健司
- Journal Title
  
  産業経理
  
  Volume: 70 Pages: 95-108
- NAID
  40018698176
- Data Source
  KAKENHI-PROJECT-21730371
[Journal Article] 実効税率の変化と利益の持続性及び株式リターンの関係2010
- Author(s)
  米谷健司
- Journal Title
  
  産業経理
  
  Volume: 70巻 Pages: 124-139
- NAID
  40018698176
- Data Source
  KAKENHI-PROJECT-21730371
[Journal Article] 税額控除が研究開発投資に与える影響2010
- Author(s)
  米谷健司・松浦良行
- Journal Title
  
  會計
  
  Volume: 178巻 Pages: 124-139
- NAID
  40017278492
- Data Source
  KAKENHI-PROJECT-21730371
[Journal Article] 研究開発税制と資本コスト2007
- Author(s)
  米谷健司
- Journal Title
  
  産業経理第67巻第3号
  
  Pages: 112-124
- NAID
  40015697112
- Data Source
  KAKENHI-PROJECT-18830045
[Presentation] 企業会計制度設に関する総合的研究（最終報告）2018
- Author(s)
  齋藤真哉, 生島和樹, 上野雄史, 太田康広, 大雄智, 大塚成男, 兼田克幸, 木村晃久, 倉田幸路, 米谷健司, 佐藤信彦, 真田正次, 篠田朝也, 鈴木一水, 鈴木智大, 田村威文, 野口晃弘, 古田美保, 弥永真生, 山田康裕, 李えん
- Organizer
  日本会計研究学会
- Data Source
  KAKENHI-PROJECT-16K03976
[Presentation] 企業会計制度設計に関する総合研究（中間報告）2017
- Author(s)
  米谷健司
- Organizer
  日本会計研究学会第76回全国大会
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] 特別委員会（最終報告）経済社会のダイナミズムと会計制度のパラダイム転換に関する総合研究2015
- Author(s)
  河﨑照行, 上野隆也, 梅原秀継, 浦崎直浩, 太田康広, 大塚成男, 小津稚加子, 加賀谷哲之, 倉田幸路, 米谷健司, 齊野純子, 坂上学, 佐藤信彦, 菅原智, 角ヶ谷典幸, 円谷昭一, 中條祐介, 林隆敏, 平賀正剛, 町田祥弘
- Organizer
  日本会計研究学会第74回全国大会
- Place of Presentation
  神戸大学（兵庫県神戸市）
- Year and Date
  2015-09-06
- Data Source
  KAKENHI-PROJECT-25380589
[Presentation] 経済社会のダイナミズムと会計制度のパラダイム転換に関する総合研究2015
- Author(s)
  河崎照行・平賀正剛・大塚成男・佐藤信彦・小津稚加子・中條祐介・梅原秀継・菅原智・坂上学・町田祥弘・林隆敏・齊野純子・太田康広・角ヶ谷典幸・加賀谷哲之・倉田幸路・円谷昭一・米谷健司
- Organizer
  日本会計研究学会第74回全国大会
- Place of Presentation
  神戸大学（兵庫県・神戸市）
- Year and Date
  2015-09-06
- Data Source
  KAKENHI-PROJECT-15H03404
[Presentation] Deferred Tax Assets and Future Stock Returns2014
- Author(s)
  米谷健司
- Organizer
  2014 Asia Conference on Accounting and Society & Spring School
- Place of Presentation
  National Chung Cheng University in Taiwan
- Year and Date
  2014-02-21
- Data Source
  KAKENHI-PROJECT-23243060
[Presentation] 会計利益と課税所得の差額の情報内容2012
- Author(s)
  米谷健司
- Organizer
  日本会計研究学会
- Place of Presentation
  一橋大学
- Year and Date
  2012-08-31
- Data Source
  KAKENHI-PROJECT-23730426
[Presentation] The R&D tax credits and firms'valuation2007
- Author(s)
  Kenji Kometani
- Organizer
  The 4th International Conference on Innovation & Management(ICIM)
- Place of Presentation
  ANA Hotel Ube, Ube City, Yamaguchi, Japan
- Year and Date
  2007-12-05
- Data Source
  KAKENHI-PROJECT-18830045
[Presentation] Did the Japanese 2003 Tax Reform Act of R&D Tax credit affect firm's value?-The case of Japanese Pharmaceutical firms2007
- Author(s)
  Kenji Kometani
- Organizer
  19th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Shangri-La Hotel, Kuala Lumpur, Malaysia
- Year and Date
  2007-11-12
- Data Source
  KAKENHI-PROJECT-18830045

1. KAGAYA Tetsuyuki (80323913)

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2. NAKAJO Yusuke (40244503)

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# of Collaborated Products: 1 results
3. TSUMURAYA Shouichi (90432054)

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4. ITO Kunio (60134889)

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5. NAKANO Makoto (00275017)

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6. NOMA Mikiharu (80347286)

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7. YAZAWA Kenichi (70406817)

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13. TAKEGUCHI Keisuke (80386333)

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14. KAWASHIMA Kenji (80406652)

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32. KONDOH Shiomi (90712224)

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33. KAWASAKI Teruyuki (10122227)

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38. 大塚成男 (20213770)

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39. 佐藤信彦 (20225981)

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50. UENO Takaya

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51. SAINO Junko

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52. TSUNOGAYA Noriyuki

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Kometani Kenji 米谷 健司

KOMETANI Kenji 米谷 健司

米谷 健司 コメタニ ケンジ

Research Projects

Research Products

Co-Researchers

An analysis on footnotes of accounting for income taxesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

非財務情報の重要性分析と企業評価

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A study on determinants of corporate tax avoidancePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Redesigning corporate disclosure system in Japan

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Research for Dynamism in Economic Society and Paradigm Shift of Accouting Systems

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The influence of book-tax conformity on earnings quality: an international comparisonPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Comprehensive Research on the Design of Optimum Disclosure System against the Background of the Global Risk Exposure

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The empirical study on the value relevance of tax information in Japanese stock marketPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The influence of the tax management of financial reportingPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Empirical Research of Voluntary Disclosures

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

会計利益と課税所得の差額に関する実証的・実態的研究Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 企業会計研究のダイナミズム2012

Author(s)

Publisher

Data Source

[Journal Article] 株価及び株式リターンと税金費用の関係2018

Author(s)

Journal Title

NAID

Kometani Kenji 米谷健司

KOMETANI Kenji 米谷健司

米谷健司コメタニケンジ