教員一覧
ENGLISH PAGE教授
草野 真樹（くさの まさき）
基本情報
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- 学位：
- 同志社大学大学院商学研究科博士課程後期
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- 担当講義科目：
- 【学部】会計学、国際会計論
- 【大学院】財務会計論A、国際会計論B
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- 専門分野：
- 財務会計、国際会計
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- キーワード：
- 公正価値、業績報告、経済的帰結、認識対開示
主要著作・論文
- “Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan,” (with Yoshihiro Sakuma), Journal of International Accounting Research, December 2020, 19(3), pp. 133-160.
- “Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan,” Journal of International Accounting, Auditing and Taxation, March 2020, 38, 100303.
- “Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan,” (with Yoshihiro Sakuma), Journal of Contemporary Accounting & Economics, April 2019, 15(1), pp. 53-68.
- “Recognition versus Disclosure of Finance Leases: Evidence from Japan,” Journal of Business Finance and Accounting, January 2019, 46(1-2), pp. 159-182.
- “Effect of Capitalizing Operating Leases on Credit Ratings: Evidence from Japan,” Journal of International Accounting, Auditing and Taxation, March 2018, 30, pp. 45-56.
- “Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan,” (with Yoshihiro Sakuma and Noriyuki Tsunogaya), Journal of Contemporary Accounting & Economics, April 2016, 12(1), pp. 73-88.
学生に一言
学生時代に何か1つでも良いので興味が持てるものを見つけ,全身全霊を傾け取り組んで下さい。
自己紹介
研究分野は，財務会計と国際会計です。とくに，公正価値会計，認識対開示，そして会計基準の経済的帰結について研究を進めています。