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Affiliation |
Faculty of International Social Sciences, Division of International Social Sciences |
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Job Title |
Lecturer |
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Research Fields, Keywords |
Debt Contracting, Machine Learning, Financial Accounting, Finance |
ITO Kodai
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The Best Research Achievement in Research Career 【 display / non-display 】
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【Published Thesis】 The Effect of the Balance Sheet Approach on the Usefulness of Accounting Information in Assessing Bank Default Risk(Journal of Accounting, Auditing, and Finance, Forthcoming) 2026.02
【Published Thesis】 日本の株式市場における会計情報の価値関連性の推移－機械学習アプローチによる再検討－(現代ディスクロージャー研究) 2025.10
Education 【 display / non-display 】
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2023.4-2026.3
The University of Tokyo Doctor Course Accomplished credits for doctoral program
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2016.4-2018.3
The University of Tokyo Master Course Completed
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2012.4-2016.3
The University of Tokyo Department of Economics Graduated
Degree 【 display / non-display 】
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Master of Business Administration - The University of Tokyo
Campus Career 【 display / non-display 】
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2026.4
Duty Yokohama National UniversityFaculty of International Social Sciences Division of International Social Sciences Lecturer
External Career 【 display / non-display 】
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2024.4-2026.3
Japan Society for the Promotion of Science Special researcher of the Japan Society for the Promotion of Science
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2018.4-2023.3
Mizuho Bank, Ltd Mizuho-Dl Financial Technology Co., Ltd.
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2016.10-2018.3
Bank of Japan Institute for Monetary and Economic Studies Researcher
Academic Society Affiliations 【 display / non-display 】
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2025
American Accounting Association
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2024
日本経済会計学会
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2024
日本会計研究学会
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2021
日本証券アナリスト協会
Research Areas 【 display / non-display 】
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Humanities & Social Sciences / Accounting / Financial Accounting
Papers 【 display / non-display 】
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Peter R. Demerjian, Kodai Ito, Akinobu Shuto
Journal of Accounting, Auditing, and Finance, Forthcoming 2026.2 [Reviewed]
Language：English Publishing type：Research paper (scientific journal) Publisher：Sage Journals Joint Work
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日本の株式市場における会計情報の価値関連性の推移－機械学習アプローチによる再検討－
伊藤 広大
現代ディスクロージャー研究 21 ( 1 ) 1 - 32 2025.10 [Reviewed]
Authorship：Lead author, Last author, Corresponding author Language：Japanese Publishing type：Research paper (scientific journal) Single Work
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第1章 AIと会計学研究：包括的サーベイ
伊藤広大,首藤昭信
日本会計研究学会・課題研究委員会『AIと会計及び会計研究（中間報告）』 1 - 105 2026.9
Language：Japanese Publishing type：Research paper (research society, symposium materials, etc.) Single Work
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生成AIと会計学研究
伊藤広大, 首藤昭信
會計 206 ( 3 ) 224 - 237 2024.9 [Invited]
Authorship：Lead author Language：Japanese Publishing type：Research paper (scientific journal) Joint Work
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How Does Delegated Main Bank Monitoring Substitute for Accounting Information in the Bond Market?
Kodai Ito, Akinobu Shuto
SSRN Electronic Journal 2024.9
Authorship：Lead author Language：English Publishing type：Research paper (scientific journal) Joint Work
Awards 【 display / non-display 】
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特選論文
2016.3 東京大学 再帰的効用の投資機会変動下での連続時間最適アセットアロケーションへの応用
Individual or group name of awards：伊藤広大
Grant-in-Aid for Scientific Research 【 display / non-display 】
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メインバンクの融資ポートフォリオを介した会計不正の波及効果と会計情報の役割
Grant number：26K24296 2026.7 - 2028.3
日本学術振興会 科学研究費助成事業 Grant-in-Aid for Research Activity start-up
Investigator(s)：伊藤広大
Authorship：Principal investigator
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An Empirical Analysis of the Use of Accounting Information in Japanese Debt Contracts
Grant number：24KJ0614 2024.4 - 2026.3
Japan Society for the Promotion of Science Grant-in-Aid for JSPS Fellows
Authorship：Principal investigator
Presentations 【 display / non-display 】
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How Does Delegated Main Bank Monitoring Substitute for Accounting Information in the Bond Market?
Kodai Ito
2025 Annual Meeting of American Accounting Association 2025.8 American Accounting Association
Event date： 2025.8
Language：English Presentation type：Oral presentation (general)
Venue：Chicago Country：United States
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How Does Delegated Main Bank Monitoring Substitute for Accounting Information in the Bond Market?
Kodai Ito
The 15th International Conference of The Japanese Accounting Review 2024.12 The Japanese Accounting Review
Event date： 2024.12
Language：English Presentation type：Oral presentation (general)
Venue：Kobe University Country：Japan
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日本の株式市場における会計情報の価値関連性の推移─機械学習アプローチによる再検討─
伊藤広大
日本会計研究学会第83回大会 2024.8 日本会計研究学会
Event date： 2024.8
Language：Japanese Presentation type：Oral presentation (general)
Venue：早稲田大学 Country：Japan
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The Effect of the Balance Sheet Approach on the Usefulness of Accounting Information in Assessing Bank Default Risk
Peter R. Demerjian
2022 International Accounting Section Midyear Meeting 2022.1 American Accounting Association
Event date： 2022.1
Language：English Presentation type：Oral presentation (general)
Country：United States
Committee Memberships 【 display / non-display 】
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課題研究委員会
2025.9 委員
Committee type：Academic society