Miyauchi Toshitake 宮宇地俊岳

… Alternative Names

MIYAUCHI Toshitake 宮宇地俊岳

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Researcher Number	90609158
Affiliation (Current)	2025: 追手門学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help	2022 – 2024: 追手門学院大学, 経営学部, 教授 2020 – 2023: 追手門学院大学, 経営学部, 准教授 2014 – 2017: 追手門学院大学, 経営学部, 准教授 2012 – 2013: 追手門学院大学, 経営学部, 講師
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 減損 / のれん / 買収対価 / 対価の過払い / イベント・スタディ / 適時性 / 減損認識 / のれんの期待外減損 / のれん減損予知モデル / 保守主義 … More / 減損損失 / データ・ベース / コーポレート・ガバナンス / 利益マネジメント / 経営者保身 / 買収防衛策 … 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 / 割引現在価値信頼性 / 資産負債アプローチ / 目的適合性 / 検証可能性 / 割引現在価値 / 市場価値 / IFRS / 会計史 / 会計観 / 財務会計 / ＩＦＲＳ / 信頼性 / 複式簿記 / 有用性 / 公正価値 Less

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
企業買収におけるoverpaymentとのれんの実証分析Principal Investigator
- Principal Investigator
  
  宮宇地俊岳
- Project Period (FY)
  2020 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Otemon Gakuin University
Conservatism and Impairment of GoodwillPrincipal Investigator
- Principal Investigator
  
  MIYAUCHI Toshitake
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Otemon Gakuin 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
An Empirical Research on Adoption of Anti-Takeover Provisions and Earnings Management.Principal Investigator
- Principal Investigator
  
  MIYAUCHI Toshitake
- Project Period (FY)
  2012 – 2014
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Otemon Gakuin University
Fair Value Accounting in Historical Perspective
- Principal Investigator
  
  WATANABE Izumi
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Osaka University of Economics

All 2023 2022 2021 2020 2018 2017 2016 2015 2014 2013 2012 Other

All Journal Article Presentation Book

[Book] Fair Value Accounting in Historical Perspective2014
- Author(s)
  Izumi Watanabe(ed.) ・Toshifumi Matsumoto・Noriaki Miyatake・Toshitake Miyauchi・Norio Takasu・Takeshi Sugita・Shigeto Sasaki・Kei Okajima・Takemi Ono
- Total Pages
  270
- Publisher
  Moriyama Shoten
- Data Source
  KAKENHI-PROJECT-23330151
[Book] Fair Value Accounting in Historical Perspective2014
- Author(s)
  渡辺泉編著（Chapter6、Chapter11）、松本敏史（Chapter1）、宮武記章（Chapter2）、宮宇地俊岳（Chapter3）、高須教夫（Chapter4）、杉田武志（Chapter5）、佐々木重人（Chapter7）、岡嶋慶（Chapter8）、小野武美（Chapter10）
- Total Pages
  270
- Publisher
  森山書店
- Data Source
  KAKENHI-PROJECT-23330151
[Book] 歴史から見る公正価値会計-会計の根源的役割を問う2013
- Author(s)
  渡邉泉(編著), 松本敏史, 宮武記章, 宮宇地俊岳, 高須教夫, 杉田武志, 佐々木重人, 岡嶋慶, 小野武美
- Total Pages
  264
- Publisher
  森山書店
- Data Source
  KAKENHI-PROJECT-23330151
[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 Discussion Paper
  
  Volume: J-22-001 Pages: 1-28
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02055
[Journal Article] のれんの減損損失の情報内容に関する実証分析2022
- Author(s)
  山下知晃・宮宇地俊岳
- Journal Title
  
  Discussion Papers in Business Management
  
  Volume: No.2022-2 Pages: 1-52
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02055
[Journal Article] Those Who Rush Stumble and Fall : The Revenue Recognition Project in Japan2022
- Author(s)
  Toshitake Miyauchi、Masatsugu Sanada
- Journal Title
  
  Discussion Papers in Business Management
  
  Volume: No.2022-1 Pages: 1-65
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02055
[Journal Article] 予期せぬのれんの減損認識と経済的帰結2021
- Author(s)
  宮宇地俊岳
- Journal Title
  
  企業会計
  
  Volume: 第73巻第3号 Pages: 96-104
- Data Source
  KAKENHI-PROJECT-20K02055
[Journal Article] のれんの会計処理に関する実証研究レビュー2021
- Author(s)
  宮宇地俊岳
- Journal Title
  
  経済論叢（京都大学）
  
  Volume: 第195巻第2号（徳賀芳弘教授退職記念號） Pages: 85-113
- Data Source
  KAKENHI-PROJECT-20K02055
[Journal Article] のれんの会計処理に関する調査－監査人による回答の分析－2021
- Author(s)
  山下知晃、宮宇地俊岳、徳賀芳弘
- 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: DP No.J-020-007 Pages: 1-56
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02055
[Journal Article] のれんの会計処理に係る包括的考察2021
- Author(s)
  浅見裕子、宮宇地俊岳、山下知晃、米山正樹
- Journal Title
  
  学習院大学ディスカッション・ペーパー
  
  Volume: No.21-1 Pages: 1-60
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02055
[Journal Article] のれんの会計処理に関する質問票調査とその分析 -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 Discussion Paper
  
  Volume: J-21-002 Pages: 1-61
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02055
[Journal Article] のれんの会計処理をめぐる実証研究の棚卸しと展望 (統一論題報告わが国におけるIFRSの適用をめぐる研究の棚卸しと展望)2020
- Author(s)
  宮宇地俊岳
- Journal Title
  
  国際会計研究学会年報
  
  Volume: 2019年度第1・2合併号 Pages: 29-44
- NAID
  40022324390
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02055
[Journal Article] クロスオーバーM&Aとのれん2018
- Author(s)
  宮宇地俊岳
- Journal Title
  
  追手門経営論集
  
  Volume: 第２４巻１号
- Data Source
  KAKENHI-PROJECT-15K17172
[Journal Article] のれん減損サプライズをめぐる株式市場の反応2017
- Author(s)
  宮宇地　俊岳
- Journal Title
  
  企業会計
  
  Volume: 69(7)
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-15K17172
[Journal Article] 買収防衛策導入による経済的帰結に関するサーベイ－導入企業属性、株価効果、利益マネジメントを中心として－2015
- Author(s)
  宮宇地　俊岳
- Journal Title
  
  追手門学院大学ベンチャービジネス・レビュー
  
  Volume: Vol.7 Pages: 3-14
- NAID
  40020415456
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-24730402
[Journal Article] Does Fair Value Accounting Improve Relevance of Accounting Information ?2014
- Author(s)
  宮宇地俊岳
- Journal Title
  
  Otemon Economic Studies
  
  Volume: Vol.46 Pages: 37-53
- NAID
  110009758518
- Data Source
  KAKENHI-PROJECT-23330151
[Journal Article] Does Fair Value Accounting Improve Relevance of Accounting Information?2014
- Author(s)
  宮宇地俊岳
- Journal Title
  
  Otemon Economic Studies
  
  Volume: Vol.46 Pages: 37-53
- NAID
  110009758518
- Data Source
  KAKENHI-PROJECT-23330151
[Journal Article] 企業分析における経営戦略分析の意義と分析事例2014
- Author(s)
  宮宇地　俊岳
- Journal Title
  
  追手門学院大学ベンチャービジネス・レビュー
  
  Volume: Vol.6 Pages: 55-65
- NAID
  40020011711
- Data Source
  KAKENHI-PROJECT-24730402
[Journal Article] 公正価値会計の現状と課題2012
- Author(s)
  宮宇地俊岳
- Journal Title
  
  『歴史から見る公正価値会計-会計の根源的な役割を問う』日本会計研究学会第71回大会課題研究委員会最終報告
  
  Pages: 45-62
- Data Source
  KAKENHI-PROJECT-23330151
[Journal Article] 公正価値会計の現状と課題2012
- Author(s)
  宮宇地俊岳
- Journal Title
  
  『歴史から見る公正価値会計－会計の根源的な役割を問う』日本会計研究学会第71回大会課題研究委員会（委員長：渡邉泉）最終報告
  
  Volume: 日本会計研究学会第71回大会 Pages: 45-62
- Data Source
  KAKENHI-PROJECT-23330151
[Presentation] 日本における公正価値測定の展開2023
- Author(s)
  宮宇地俊岳真田正次
- Organizer
  日本会計研究学会・2023年度合同部会プログラム（第71 回関東部会、第73 回関西部会、第105 回北海道部会および第102 回東北部会）
- Data Source
  KAKENHI-PROJECT-20K02055
[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] 日本における公正価値測定の展開2023
- Author(s)
  宮宇地俊岳真田正次
- Organizer
  日本会計研究学会・2023年度合同部会プログラム（第71回関東部会、第73回関西部会、第105回北海道部会および第102回東北部会）
- 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)
  Toshitake Miyauchi
- Organizer
  CARF Research Workshop on Accounting
- Data Source
  KAKENHI-PROJECT-20K02055
[Presentation] 日本における収益認識プロジェクトの展開2022
- Author(s)
  宮宇地俊岳、真田正次
- Organizer
  日本会計研究学会第71回関西部会
- Data Source
  KAKENHI-PROJECT-20K02055
[Presentation] のれんの会計処理に係る包括的考察2022
- Author(s)
  浅見裕子・宮宇地俊岳・米山正樹・山下知晃
- Organizer
  日本会計研究学会第81回全国大会
- Invited
- Data Source
  KAKENHI-PROJECT-20K02055
[Presentation] Those Who Rush Stumble and Fall : The Revenue Recognition Project in Japan2022
- Author(s)
  Masatsugu SANADA, Toshitake MIYAUCHI
- Organizer
  2022 Qualitative Accounting as an Inclusive Practice Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K02055
[Presentation] のれんの会計処理に係る包括的考察2021
- Author(s)
  浅見裕子、宮宇地俊岳、山下知晃、米山正樹
- Organizer
  日本会計研究学会第80回全国大会
- Invited
- Data Source
  KAKENHI-PROJECT-20K02055
[Presentation] Political participation in the global accounting standard-setting2017
- Author(s)
  Masatsugu SANADA, Toshitake MIYAUCHI
- Organizer
  2017 GAOC Network Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K17172
[Presentation] Differences in Comment Letter Participation for Global Accounting Standard Setting among Various Stakeholders: The Case of the Establishment of the Accounting Standard Advisory Forum2016
- Author(s)
  Toshitake Miyauchi
- Organizer
  2016 Management Theory and Practice Conference
- Place of Presentation
  京都大学（京都府京都市）
- Year and Date
  2016-04-04
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] The Politics of Global Accounting Standards: The Case of the Accounting Standard Advisory Forum (ASAF)2015
- Author(s)
  Toshitake Miyauchi, Masatsugu Sanada
- Organizer
  The American Accounting Association (AAA) Annual Meeting and Conference
- Place of Presentation
  シカゴ、USA
- Year and Date
  2015-08-12
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26285100
[Presentation] Does Fair Value Accounting Improve Relevance of Accounting Information ?2012
- Author(s)
  宮宇地俊岳
- Organizer
  台湾会計学会
- Place of Presentation
  台湾大学
- Year and Date
  2012-12-03
- Data Source
  KAKENHI-PROJECT-23330151
[Presentation] Does Fair Value Accounting Improve Relevance of Accounting Information ?
- Author(s)
  宮宇地俊岳
- Organizer
  台湾会計学会
- Place of Presentation
  台湾大学
- Data Source
  KAKENHI-PROJECT-23330151

1. KATSO Yuko (70327310)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
2. TOKUGA Yoshihiro (70163970)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
3. WATANABE Izumi (40066832)

# of Collaborated Projects: 1 results

# of Collaborated Products: 2 results
4. HIRAMATSU Kazuo (40098364)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
5. MATSUMOTO Toshifumi (90140095)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
6. TAKASU Norio (70148732)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
7. SASAKI Shigeto (40162367)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
8. OKAJIMA Kei (30308697)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
9. ONO Takemi (10185639)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
10. MIYATAKE Noriaki (60511227)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
11. SUGITA Takeshi (80509117)

# of Collaborated Projects: 1 results

# of Collaborated Products: 3 results
12. SHUTO Akinobu (60349181)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. OH Iku (40411061)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. SHIOSAKI Tomomi (70336072)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. SANADA Masatsugu (90636911)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
16. 米山正樹 (00276049)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
17. 山下知晃 (50754553)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
18. CHOI Jong-Seo

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
19. LIN Chan-Jane

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. ALBU Nadia

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Miyauchi Toshitake 宮宇地 俊岳

MIYAUCHI Toshitake 宮宇地 俊岳

Research Projects

Research Products

Co-Researchers

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

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

企業買収におけるoverpaymentとのれんの実証分析Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Conservatism and Impairment of GoodwillPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

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

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An Empirical Research on Adoption of Anti-Takeover Provisions and Earnings Management.Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Fair Value Accounting in Historical Perspective

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] Fair Value Accounting in Historical Perspective2014

Author(s)

Total Pages

Publisher

Data Source

[Book] Fair Value Accounting in Historical Perspective2014

Author(s)

Total Pages

Publisher

Data Source

[Book] 歴史から見る公正価値会計-会計の根源的役割を問う2013

Author(s)

Total Pages

Publisher

Data Source

[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)

Journal Title

Data Source

[Journal Article] のれんの減損損失の情報内容に関する実証分析2022

Author(s)

Journal Title

Data Source

[Journal Article] Those Who Rush Stumble and Fall : The Revenue Recognition Project in Japan2022

Author(s)

Journal Title

Data Source

[Journal Article] 予期せぬのれんの減損認識と経済的帰結2021

Author(s)

Journal Title

Data Source

[Journal Article] のれんの会計処理に関する実証研究レビュー2021

Author(s)

Journal Title

Data Source

[Journal Article] のれんの会計処理に関する調査 －監査人による回答の分析－2021

Author(s)

Journal Title

Data Source

Miyauchi Toshitake 宮宇地俊岳

MIYAUCHI Toshitake 宮宇地俊岳

[Journal Article] のれんの会計処理に関する調査－監査人による回答の分析－2021

[Journal Article] のれんの会計処理をめぐる実証研究の棚卸しと展望 (統一論題報告わが国におけるIFRSの適用をめぐる研究の棚卸しと展望)2020

[Journal Article] 買収防衛策導入による経済的帰結に関するサーベイ－導入企業属性、株価効果、利益マネジメントを中心として－2015