京都大学 大学院経済学研究科・経済学部

DEPARTMENT FACULTY

Professor

Yoshihiro TokugaActivity Database on
Education and Research

Degree (Awarding Institution)
Ph.D in Economics, Kyoto University
COURSES
TAUGHT
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

Selected Publications
  • Tokuga, Y. [2006], EU International Strategy for Accounting Standards Setting, The Annual 2005 (JAIAS), pp.  45-54.
  • Tokuga, Y. [2006], Value Relevance of R&D Investment and On-balance Issues, Accounting, Vol. 169, No. 6, pp. 31-44.
  • Tokuga, Y. [2006], The Relationship between Theoretical Consistency and Relevance in Accounting Standards Setting, Accounting, Vol. 169, No. 1, pp. 63-78.
  • Tokuga, Y. [2005], Theoretical Consistency in Accounting Standards, Accounting, Vol. 167, No. 1, pp. 1-13.
  • Tokuga, Y. [2004], Japan’s International Strategy for Accounting Standards Setting, Accounting Progress, No.5, pp. 37-48.
  • Tokuga, Y. and K. Hiramatsu[2005], Convergence of Accounting Standards, Chuokeizaisha.
  • Tokuga, Y. , K. Ito , and M. Nakano[2004], Accounting for Pension Plans and Stock Options, Chuokeizaisha.
  • Tokuga, Y. [2000], International Accounting -Difference and Harmony-, Chuokeizaisha.