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Kometani Kenji  米谷 健司

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KOMETANI Kenji  米谷 健司

米谷 健司  コメタニ ケンジ

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Researcher Number 90432731
Other IDs
External Links
Affiliation (Current) 2022: 立教大学, 経済学部, 准教授
Affiliation (based on the past Project Information) *help 2019 – 2021: 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
2010: 東北大学, 大学院・経済学研究科, 准教授
2009: Yamaguchi University, 経済学部, 准教授
2006 – 2007: 山口大学, 経済学部, 講師 Less
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 / 利益の質 / 税負担削減行動 / 実効税率 / タックス・プランニング … 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
  • Research Projects

    (11 results)
  • Research Products

    (16 results)
  • Co-Researchers

    (52 People)
  •  An analysis on footnotes of accounting for income taxesPrincipal Investigator

    • Principal Investigator
      米谷 健司
    • Project Period (FY)
      2019 – 2022
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Rikkyo University
  •  The importance of non-financial information in the Japanese markets

    • Principal Investigator
      ITO Kunio
    • 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 2021 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] 「第4章 税負担削減行動」『日本会計研究学会2018-2020年度特別委員会(鈴木一水委員長) 税制が企業会計その他の企業行動に及ぼす影響に関する研究(最終報告書)』2021

    • Author(s)
      米谷健司・大沼宏・阪智香
    • Organizer
      日本会計研究学会
    • Data Source
      KAKENHI-PROJECT-19K01980
  • [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
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    # of Collaborated Products: 1 results
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    # of Collaborated Projects: 4 results
    # of Collaborated Products: 1 results
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    # of Collaborated Projects: 4 results
    # of Collaborated Products: 1 results
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    # of Collaborated Projects: 3 results
    # of Collaborated Products: 0 results
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    # of Collaborated Projects: 3 results
    # of Collaborated Products: 0 results
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    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
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    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
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    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
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    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
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    # of Collaborated Projects: 1 results
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    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
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    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
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    # of Collaborated Projects: 1 results
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    # of Collaborated Projects: 1 results
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    # of Collaborated Projects: 1 results
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    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
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    # of Collaborated Projects: 1 results
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    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
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