Yoshihiro TokugaActivity Database on
Education and Research
- Date and Place of Birth
- December 6, 1955, Yamaguchi Pref.
- Degree (Awarding Institution)
- Ph.D in Economics, Kyoto University
- Accounting,Introduction to Accounting(undergraduate)
Accounting,Business Analysis,Accounting orkshop
Membership of Professional Organizations
- Japan Accounting Association, Council Member, Special Committee Member.
- Accounting History Association, Director, Editor of the Journal.
- Accounting Theory, Education and Practice Association, Director.
- The Japan Society of Comparative International Governmental Accounting Research, Director.
- The Japan Society of Social Science of Accounting, Director.
- Japanese Association for International Accounting Studies, Member
- American Accounting Association, Member
Main field of Research and Instruction
International Accounting, Financial Accounting, Accounting for Venture Businesses, Business Analysis
Topic(s) of Research in Progress
- Tokuga, Y. , EU International Strategy for Accounting Standards Setting, The Annual 2005 (JAIAS), pp. 45-54.
- Tokuga, Y. , Value Relevance of R&D Investment and On-balance Issues, Accounting, Vol. 169, No. 6, pp. 31-44.
- Tokuga, Y. , The Relationship between Theoretical Consistency and Relevance in Accounting Standards Setting, Accounting, Vol. 169, No. 1, pp. 63-78.
- Tokuga, Y. , Theoretical Consistency in Accounting Standards, Accounting, Vol. 167, No. 1, pp. 1-13.
- Tokuga, Y. , Japan’s International Strategy for Accounting Standards Setting, Accounting Progress, No.5, pp. 37-48.
- Tokuga, Y. and K. Hiramatsu, Convergence of Accounting Standards, Chuokeizaisha.
- Tokuga, Y. , K. Ito , and M. Nakano, Accounting for Pension Plans and Stock Options, Chuokeizaisha.
- Tokuga, Y. , International Accounting -Difference and Harmony-, Chuokeizaisha.