京都大学 大学院経済学研究科・経済学部

Yoshihiro TOKUGA

• Activity Database on Education and Research
• PERSONAL WEBSITE

Basic Information

• Academic Degrees:

  Ph.D in Economics, Kyoto University

• Courses in charge:

  
  

  [Undergraduate] Accounting,Introduction to Accounting

  
  

  [Graduate] Accounting, Business Analysis, Accounting Workshop

• Fields of Research:

  Accounting

• Keywords:

  Financial Accounting, International Accounting

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.

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