Updated on 2024/12/03

写真a

 
YAMADA Akihiro
 
Organization
Faculty of Commerce Professor
Other responsible organization
Commerce Course of Graduate School of Commerce, Master's Program
Commerce Course of Graduate School of Commerce, Doctoral Program
Contact information
The inquiry by e-mail is 《here》
Homepage
https://sites.google.com/site/akihiroyamadalab/
External link

Degree

  • Ph.D Economics ( Nagoya City University )

  • 修士（経済学） ( 名古屋市立大学 )

Education

  • 2013.3
     

    Nagoya City University   Graduate School, Division of Economics   doctor course   completed

  • 2010.3
     

    Nagoya City University   Graduate School, Division of Economics   master course   completed

  • 2008.3
     

    Meijo University   Faculty of Management   graduated

Research History

  • 2024.4 - Now

    Chuo University   Faculty of Commerce   Professor

  • 2016.4 - 2024.3

    Chuo University   Faculty of Commerce   Associate Professor

  • 2013.4 - 2016.3

    Chuo University   Faculty of Commerce   Assistant Professor

Professional Memberships

  • 日本管理会計学会

  • 日本経済会計学会

  • 日本会計研究学会

  • 日本経営財務研究学会

  • American Accounting Association

  • 日本ファイナンス学会

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Research Interests

  • 会計学

  • Business Analysis

Research Areas

  • Humanities & Social Sciences / Accounting  / 会計学

Papers

  • Does budget target setting lead managers to engage in unethical behavior for the organization? Reviewed

    Kazunori Fukushima, Akihiro Yamada

    The British Accounting Review   56 ( 4 )   101218 - 101218   2024.7

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    Publishing type：Research paper (scientific journal)   Publisher：Elsevier BV  

    DOI： 10.1016/j.bar.2023.101218

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  • Mitigating overinvestment in Japanese zombie firms: the role of foreign ownership and earnings quality Reviewed

    Takehide Ishiguro, Akihiro Yamada

    Asian Review of Accounting   32 ( 5 )   709 - 727   2024.1

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    Publishing type：Research paper (scientific journal)   Publisher：Emerald  

    Purpose

    This study investigates the relationship between foreign ownership, earnings quality and overinvestment in Japanese zombie firms.

    Design/methodology/approach

    The study makes use of data from Japanese firms listed on the first section of the Tokyo Stock Exchange from 2009 to 2019. The study employs logistic and multinomial logistic models to test whether the overinvestment behavior of zombie firms is mitigated by foreign shareholdings and earnings quality.

    Findings

    The results show that (1) zombie firms tend to overinvest; (2) an increase in foreign ownership mitigates the overinvestment of zombie firms and (3) the mitigation of zombie firms' overinvestment by foreign ownership is stronger with higher earnings quality.

    Originality/value

    This study extends the discussion of earnings quality and investment efficiency to the zombie firm setting. Previous studies in accounting suggest that high earnings quality enhances firms' investment efficiency. The findings suggest that both a change in ownership structure and high-quality accounting information are necessary to mitigate the inefficiency of zombie firms.

    DOI： 10.1108/ara-04-2023-0115

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    Other Link： https://www.emerald.com/insight/content/doi/10.1108/ARA-04-2023-0115/full/html

  • Impact of parent companies and multiple large shareholders on audit fees in stakeholder-oriented corporate governance Reviewed

    Akihiro Yamada, Kento Fujita

    Sustainability   14 ( 9 )   2022

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  • Conflicts between parent company and non-controlling shareholders in stakeholder-oriented corporate governance: Evidence from Japan Reviewed

    Kento Fujita, Akihiro Yamada

    Journal of Business Economics and Management   23 ( 2 )   263 - 283   2022

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  • Non-Controlling Interests and Proxy of Real Activities Manipulation in Stakeholder-Oriented Corporate Governance Reviewed

    Kento Fujita, Akihiro Yamada

    Journal of Asian Finance, Economics and Business   9 ( 10 )   105 - 113   2022

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    Language：English   Publishing type：Research paper (scientific journal)  

    DOI： 10.13106/jafeb.2022.vol9.no10.0105

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  • Do managers mimic rivals’ forecast revisions? Evidence from Japan Reviewed

    Akihiro Yamada

    International Journal of Economics and Accounting   21 ( 2 )   116 - 143   2021

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    Language：English   Publishing type：Research paper (scientific journal)  

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  • 課税管轄間の利益移転等

    山田哲弘, 浅野敬志, 岩崎瑛美

    日本会計研究学会特別委員会：最終報告書“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”   2021

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    Language：Japanese   Publishing type：Research paper (other academic)   Publisher：日本会計研究学会  

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  • Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan Reviewed

    Takehide Ishiguro, Akihiro Yamada

    International Journal of Economics and Accounting   21 ( 2 )   181 - 203   2021

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    Language：Japanese   Publishing type：Research paper (scientific journal)  

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  • The real effect of mandatory disclosure in Japanese firms Reviewed

    Hideaki Sakawa, Naoki Watanabel, Akihiro Yamada, Geeta Duppati

    Pacific Basin Finance Journal   60   2020.4

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    Publishing type：Research paper (scientific journal)  

    © 2020 Elsevier B.V. This study replicates the effects of mandatory segment disclosures on corporate real investment decisions in a Japanese setting. We focus on the mandatory segment disclosure changes implemented in Japan since 2011 and find that unlike the case with US firms, these disclosures have not affected the corporate investment decisions of large Japanese firms. Mandatory segment disclosures were introduced in Japan in 2011, coinciding with Great East Japan Earthquake, explaining the subsequent increase in investments. Therefore, we estimate that, based on the learning model, Japanese mandatory disclosures might be confounded by the revelatory price efficiency crowding-out effects that led to a decrease in the corporate investment of US firms.

    DOI： 10.1016/j.pacfin.2020.101298

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  • Comparison of earnings management models

    門間宏平, 山田哲弘

    企業研究   37   2020

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：中央大学企業研究所  

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  • Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan Reviewed

    Akihiro Yamada, Yuuta Sakurai, Ryo Ishida

    Research in International Business and Finance   54   2020

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    Language：English   Publishing type：Research paper (scientific journal)  

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  • 日本企業の租税負担削減を目的とした利益移転：分析手法のサーベイと日本企業の実態調査

    山田哲弘

    中央大学企業研究所 working paper   ( 48 )   2019.3

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    Language：Japanese  

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  • Unrealized gains and losses of securities, abnormal returns, and risk sharing among business partner firms Reviewed

    Akihiro Yamada, Ko Inaba

    Academy of Accounting and Financial Studies Journal   21 ( 2 )   1 - 17   2017.11

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  • 物価変動期・安定期におけるカレント・コスト会計の有用性

    山田哲弘, 五十川陽

    企業研究   31 ( 31 )   205 - 218   2017.9

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：中央大学企業研究所  

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    Other Link： http://ir.c.chuo-u.ac.jp/repository/search/item/md/rsc/p/10613/

  • 群衆的予想改訂による利益平準化効果の抑制

    山田哲弘

    経営ディスクロージャー研究   ( 16 )   47 - 64   2017.8

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    Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：日本ディスクロージャー研究学会  

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  • Earnings management and main bank relationship: Evidence from Japan Reviewed

    Hideaki Sakawa, Naoki Watanabel, Akihiro Yamada

    Advances in Quantitative Analysis of Finance and Accounting   15   53 - 78   2017

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    Language：English   Publishing type：Research paper (scientific journal)  

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  • 営業能力資本維持概念からみるカレントコスト会計の有用性

    山田哲弘, 五十川陽

    企業研究   ( 32 )   63 - 76   2017

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    Language：Japanese   Publishing type：Research paper (bulletin of university, research institution)   Publisher：中央大学企業研究所  

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  • Does book-tax difference influence the value relevance of book income? Empirical evidence from Japan Reviewed

    Akihiro Yamada

    Academy of Accounting and Financial Studies Journal   20 ( 3 )   123 - 146   2016.12

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  • Mandatory management forecasts, forecast revisions, and abnormal accruals Reviewed

    Akihiro Yamada

    Asian Review of Accounting   24 ( 3 )   295 - 312   2016.8

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    Language：English   Publishing type：Research paper (scientific journal)  

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  • デチョウと利益の質

    山田哲弘

    日本会計研究学会スタディ・グループ：最終報告書「学説研究による会計理論構築の探求」   135 - 144   2014.9

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  • 会計利益と課税所得の関係と将来利益についての分析 Reviewed

    山田哲弘

    会計プログレス   ( 13 )   1 - 14   2012.9

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    Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：日本会計研究学会  

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  • 報告利益と課税所得の関係が利益調整行動に与える影響 Reviewed

    山田哲弘

    管理会計学   20 ( 2 )   19 - 41   2012.5

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    Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：日本管理会計学会  

    This paper investigates "book-tax conforming earnings management" that have current taxable income consequences and "book-tax nonconforming earnings management" that do not have current taxable income consequences by using Japanese individual financial data. To examine these earnings management activities and these relationships, I classify discretionary accruals in discretionary book tax accruals (DBTA) and discretionary book only accruals (DBOA) by connection with tax accounting rules. As results of investigation, I find the following things. (1) Firms use DBTA to minimize tax costs. On the other hand, (2) firms use DBTA and DBOA to beat benchmarks. Moreover, (3) in firms that are suspected to earnings upward, there is a negative correlation between DBTA and DBOA. Although the Japanese accounting system is closely linked to tax assessment, these results suggest that Japanese firms distinguish DBTA from DBOA, and that they use in combination DBTA and DBOA.

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    Other Link： http://dl.ndl.go.jp/info:ndljp/pid/10588309

  • 法人税率の変更と報告利益管理に関する実証研究の動向

    山田哲弘

    産業経理   70 ( 4 )   176 - 187   2011.1

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    Language：Japanese   Publishing type：Research paper (scientific journal)   Publisher：産業経理協会  

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Books

  • 税務会計研究ハンドブック EBPMのための理論・実証分析序説

    （ Role： Joint editor）

    同文館出版  2024.4 

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  • International Journal of Economics and Accounting, Vol. 21, Special issue "Economics, Accounting and Management Research in JAPAN"

    Akihiro Yamada, Aida Sy（ Role： Joint editor）

    Inderscience Publishers  2021 

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    Language：English  

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  • 会計学説の系譜と理論構築

    上野清貴他（ Role： Contributor）

    同文舘出版  2015.2 

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    Language：Japanese   Book type：Scholarly book

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Presentations

  • Opening the black box: Does target setting lead employees to engage in unethical behavior for the organization?

    Akihiro Yamada

    AEAJ Workshop  ( online )   2022.3  The Accounting and Economic Association of Japan

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • Conflicts between parent company and non-controlling shareholders in stakeholder-oriented corporate governance: Evidence from Japan International conference

    Akihiro Yamada

    2021 NCU Research Workshop on Accounting & Finance  2021 

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    Language：English   Presentation type：Oral presentation (general)  

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  • Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan

    Takehide Ishiguro, Akihiro Yamada

    The Accounting and Economic Association of Japan  2019.12 

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    Language：Japanese   Presentation type：Poster presentation  

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  • 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

    日本会計研究学会  2019.9 

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    Language：Japanese   Presentation type：Oral presentation (invited, special)  

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  • 日本企業の租税負担削減を目的とした利益移転：分析手法のサーベイと日本企業の実態調査

    日本会計研究学会特別委員会「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」（研究会）  ( 慶應義塾大学 )   2019.7  日本会計研究学会特別委員会

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 企業の地理的分布が連結企業内の実体的利益調整に与える影響

    日本ディスクロージャー研究学会  2018.5 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • Influence of geographic distribution on real activities manipulation within consolidated companies

    企業研究所研究会公開研究会  2018.4 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 日本企業のディスクロージャーにおける利益の平準化とその抑制（日本ディスクロージャー研究学会特別プロジェクト最終報告）

    吉田和生他

    日本ディスクロージャー研究学会  2016.5 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • Do managers mimic rivals’ forecast innovations? Evidence from Japan

    『サブクラスター研究』・プロジェクトワークショップ/名古屋市立大学付属経済研究所  2016.2 

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    Language：English   Presentation type：Oral presentation (general)  

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  • Do managers mimic rivals’ forecast innovations? Evidence from Japan

    TKU Research Workshop  2015.10 

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    Language：English   Presentation type：Oral presentation (general)  

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  • 発生高の測定誤差と経営者予想利益・予想改訂の関係

    クラスター（ファイナンス・情報）セミナー/名古屋市立大学  2014.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 学説研究による会計理論構築の探究（最終報告）

    上野清貴他

    日本会計研究学会  2014.9 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 会計利益と課税所得の関係と価値関連性

    中央大学アカウンティング・フォーラム  2014.3 

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  • 報告利益と課税所得の関係が利益調整行動に与える影響

    TJAR Workshop／神戸大学経済経営研究所  2011.7 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 法人税率変更時における企業の報告利益管理

    プロジェクト研究ワークショップ／一橋大学経済研究所  2011.3 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 法人税率変更時における企業の報告利益管理

    現代ディスクロージャー研究カンファレンス／日本ディスクロージャー研究学会  2011.1 

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    Language：Japanese   Presentation type：Oral presentation (general)  

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  • 税率の変更と利益調整‐景気を考慮した再検証

    現代会計政策研究会  2010.9 

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  • 確定決算主義と報告利益管理行動の分析

    現代会計政策研究会  2010.3 

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Awards

  • 日本管理会計学会学会賞（奨励賞）

    2012.8   日本管理会計学会   報告利益と課税所得の関係が利益調整行動に与える影響

Research Projects

  • マネジメント・コントロール・システムが企業内組織間対立とUPBの関係に与える影響

    Grant number：24K05183  2024.4 - 2027.3

    日本学術振興会  科学研究費助成事業  基盤研究(C)  中央大学

    山田 哲弘

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    Authorship：Principal investigator 

    Grant amount： \3770000 （ Direct Cost: \2900000 、 Indirect Cost： \870000 ）

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  • 企業の税制適応行動とその経済的帰結に関する研究

    Grant number：24K00305  2024.4 - 2027.3

    日本学術振興会  科学研究費助成事業  基盤研究(B)  神戸大学

    鈴木 一水

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    Authorship：Coinvestigator(s) 

    Grant amount： \17680000 （ Direct Cost: \13600000 、 Indirect Cost： \4080000 ）

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  • 目標設定が非倫理的向組織行動に及ぼす影響に関する研究

    Grant number：23K01678  2023.4 - 2026.3

    日本学術振興会  科学研究費助成事業  基盤研究(C)  中央大学

    福島 一矩

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    Authorship：Coinvestigator(s) 

    Grant amount： \2730000 （ Direct Cost: \2100000 、 Indirect Cost： \630000 ）

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  • 企業の地理的分布が会計行動に与える影響

    Grant number：19K13862  2019.4 - 2023.3

    日本学術振興会  科学研究費助成事業  若手研究 

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    Grant type：Competitive

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  • グローバリゼーションに向けたコーポレート・ガバナンスモデルの検証

    2017.4 - 2020.3

    文部科学省  科学研究費補助金（日本学術振興会・文部科学省）－基盤研究(B) 

    渡辺直樹

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    Grant type：Competitive

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  • 日本企業の群衆的業績予想開示行動に関する実証研究

    2016.4 - 2019.3

    文部科学省  科学研究費補助金（日本学術振興会・文部科学省）－若手研究(B) 

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    Grant type：Competitive

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Allotted class

  • 2024   Financial Specialist Program A2   Department

  • 2024   Financial Specialist Program A2   Department

  • 2024   Program Seminar V   Department

  • 2024   Program Seminar Ⅵ   Department

  • 2024   Program Seminar Ⅵ   Department

  • 2024   Program Lecture V   Department

  • 2024   SeminarⅠ   Department

  • 2024   SeminarⅡ   Department

  • 2024   SeminarⅢ   Department

  • 2024   SeminarⅣ   Department

  • 2024   Seminar Thesis   Department

  • 2024   Bookkeeping／Special Lecture A (Bookkeeping)   Department

  • 2024   Business Analysis and Valuation   Department

  • 2024   Financial Analysis　Ⅰ   Department

  • 2024   Financial Analysis (SeminarⅠ)   Graduate school

  • 2024   Financial Analysis (SeminarⅡ)   Graduate school

  • 2024   Financial Analysis Ⅰ   Graduate school

  • 2024   Financial Analysis Ⅱ   Graduate school

  • 2024   Financial Analysis Ⅲ   Graduate school

  • 2024   Financial Analysis　Ⅰ   Graduate school

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Committee Memberships

  • 2024.5 - Now

    The Accounting and Economic Association of Japan   Contemporary disclosure research, Editorial board member  

  • 2020.9 - Now

    日本経済会計学会   JARDIS Society運営委員  

  • 2017.7 - Now

    日本経済会計学会   Associate Editor, Accounting Letters  

  • 2021.9 - 2022.9

    日本会計研究学会   機関紙編集委員会幹事  

  • 2019.9 - 2022.9

    日本経営財務研究学会   幹事  

  • 2019 - 2021

    International Journal of Economics and Accounting   Guest Editor for Special Issue  

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