{"id":265,"date":"2014-10-08T08:01:57","date_gmt":"2014-10-07T23:01:57","guid":{"rendered":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/?page_id=265"},"modified":"2019-07-06T13:16:31","modified_gmt":"2019-07-06T04:16:31","slug":"wpaper","status":"publish","type":"page","link":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/achievement\/wpaper","title":{"rendered":"\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30da\u30fc\u30d1\u30fc"},"content":{"rendered":"<table border=\"1\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td><\/td>\n<td>\u30bf\u30a4\u30c8\u30eb<\/td>\n<td>\u767a\u8868\u5e74\u6708<\/td>\n<\/tr>\n<tr>\n<td>11<\/td>\n<td>Yoshihiro Tokuga, Toshitake MIYAUCHI, Tomoaki YAMASHITA &#8220;<a href=\"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-content\/uploads\/2019\/07\/b0d8ac6a9a955748b2d5ccbc38d43739.pdf\">Survey on Accounting for Goodwill<\/a>&#8221; \u4eac\u90fd\u5927\u5b66\u7d4c\u6e08\u5b66\u90e8\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc, E-19-003<\/td>\n<td>2019.7<\/td>\n<\/tr>\n<tr>\n<td>10<\/td>\n<td>\u5fb3\u8cc0\u82b3\u5f18\u300e<a href=\"http:\/\/www.econ.kyoto-u.ac.jp\/dp\/papers\/j-19-001.pdf\">\u7d4c\u55b6\u5b66\u5206\u91ce\u306b\u304a\u3051\u308b\u7814\u7a76\u696d\u7e3e\u8a55\u4fa1<\/a>\u300f\u4eac\u90fd\u5927\u5b66\u7d4c\u6e08\u5b66\u90e8\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc, J-19-001<\/td>\n<td>2019.5<\/td>\n<\/tr>\n<tr>\n<td>9<\/td>\n<td>\u5fb3\u8cc0\u82b3\u5f18, \u5bae\u5b87\u5730\u4fca\u5cb3, \u5c71\u4e0b\u77e5\u6643\u201d<a href=\"http:\/\/www.econ.kyoto-u.ac.jp\/dp\/papers\/j-18-004.pdf\">\u300e\u306e\u308c\u3093\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u8abf\u67fb\u300f\u201d<\/a>\u3000\u4eac\u90fd\u5927\u5b66\u7d4c\u6e08\u5b66\u90e8\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc, J-18-004<\/td>\n<td>2019.3<\/td>\n<\/tr>\n<tr>\n<td>8<\/td>\n<td>\u5fb3\u8cc0\u82b3\u5f18,\u8c37\u53e3\u9686\u7fa9\u201d<a href=\"http:\/\/www.econ.kyoto-u.ac.jp\/dp\/papers\/j-18-003.pdf\">\u30df\u30e3\u30f3\u30de\u30fc\u306b\u304a\u3051\u308b\u4f1a\u8a08\u6559\u80b2\u306e\u73fe\u72b6\u3068\u8ab2\u984c\uff0d\u4f1a\u8a08\u5236\u5ea6\u6539\u9769\u304c\u9032\u3080\u4e2d\u3067\u306e\u4f1a\u8a08\u6559\u80b2\u306e\u6b20\u5982\uff0d \u201d<\/a>\u3000\u4eac\u90fd\u5927\u5b66\u7d4c\u6e08\u5b66\u90e8\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc, J-18-003<\/td>\n<td>2018.12<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>\u5fb3\u8cc0\u82b3\u5f18\u201d<a href=\"http:\/\/www.econ.kyoto-u.ac.jp\/dp\/papers\/j-18-002.pdf\">\u5916\u751f\u7684\u4f1a\u8a08\u57fa\u6e96\u306e\u7121\u6a5f\u80fd\u5316\uff0d\u30df\u30e3\u30f3\u30de\u30fc\u306b\u3064\u3044\u3066\u306e\u30b1\u30fc\u30b9\u30fb\u30b9\u30bf\u30c7\u30a3\uff0d\u201d<\/a>\u3000\u4eac\u90fd\u5927\u5b66\u7d4c\u6e08\u5b66\u90e8\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30da\u30fc\u30d1\u30fc, J-18-002<\/td>\n<td>\u521d\u72482018.11\u7b2c2\u72482019.2<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>Yoshihiro Tokuga;Shin Tanaka, &#8220;The Relationship between R&amp;D Spending and the Earnings Management of Japanese Electronics Companies -A case of earnings management through real management activity- &#8220;, Nov. 2011.<\/td>\n<td>2011\u5e7411\u6708No.125<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Yoshihiro Tokuga;Tomoaki Yamashita, &#8220;Big Bath and Management Change &#8220;, June 2011.<\/td>\n<td>2011\u5e746\u6708No.123<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Yoshihiro Tokuga;Ayami Sakai, &#8220;Income Smoothing as a Form of Accounting Policy by Managers&#8211;A Case Study of Onward Kashiyama&#8211; &#8220;, June 2011.<\/td>\n<td>2011\u5e746\u6708No.122<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Yoshihiro Tokuga;Toshitake Miyauchi, &#8220;Herd Behavior in Accounting Policies \uff0dWrite-off policy of UPBO in Japan\uff0d &#8220;, May 2011.<\/td>\n<td>2011\u5e745\u6708No.121<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Yoshihiro Tokuga;Jong-Seo Choi;Toshitake Miyauchi, &#8220;Seeing Through News concerning Unfunded Pension Benefit Obligation Write-Off Policies in Japan -Market Reaction to News on Newspaper- &#8220;, Aug. 2010.<\/td>\n<td>2010\u5e748\u6708No.119<\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>Yoshihiro Tokuga;Toshitake Miyauchi, &#8220;Earnings Management by Means of Changes in Accounting Entities -The Case of Tobu Railway Company- &#8220;, July 2009.<\/td>\n<td>2009\u5e746\u6708No.108<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u30bf\u30a4\u30c8\u30eb \u767a\u8868\u5e74\u6708 11 Yoshihiro Tokuga, Toshitake MIYAUCHI,  [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":18,"menu_order":40,"comment_status":"open","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-json\/wp\/v2\/pages\/265"}],"collection":[{"href":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-json\/wp\/v2\/comments?post=265"}],"version-history":[{"count":8,"href":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-json\/wp\/v2\/pages\/265\/revisions"}],"predecessor-version":[{"id":1753,"href":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-json\/wp\/v2\/pages\/265\/revisions\/1753"}],"up":[{"embeddable":true,"href":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-json\/wp\/v2\/pages\/18"}],"wp:attachment":[{"href":"http:\/\/www.econ.kyoto-u.ac.jp\/~tokuga\/wp-json\/wp\/v2\/media?parent=265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}