KIMURA Akihisa

Affiliation

Faculty of International Social Sciences, Division of International Social Sciences

Job Title

Associate Professor

Research Fields, Keywords

Financial Accounting



ORCID  https://orcid.org/0000-0003-4535-9597

The Best Research Achievement in Research Career 【 display / non-display

  • 【Book】 Classification Shifting in Multi-Step Income Statement: An Analysis of Its Patterns and Its Impact on Stock Prices  2019.03

    【Book】 Financial Statement Analysis and Security Valuation 5th Edition (Stephen H. Penman)  2018.03

    【Published Thesis】 How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange  2020.11

The Best Research Achievement in the last 5 years 【 display / non-display

  • 【Published Thesis】 A Translation of Foreign Currency Receivables and Payables in Financial Reporting in Japan  2021.08

    【Published Thesis】 How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange  2020.11

    【Book】 Classification Shifting in Multi-Step Income Statement: An Analysis of Its Patterns and Its Impact on Stock Prices  2019.03

    【Book】 Financial Statement Analysis and Security Valuation 5th Edition (Stephen H. Penman)  2018.03

    【Published Thesis】 実証分析―減損損失に対する投資家の反応と評価  2017.11

Education 【 display / non-display

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    2010.3

    The University of Tokyo   Doctor Course   Accomplished credits for doctoral program

  •  
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    2005.3

    The University of Tokyo   Master Course   Completed

  •  
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    2003.3

    The University of Tokyo   Graduated

Degree 【 display / non-display

  • Doctor of Economics - The University of Tokyo

  • Master of Economics - The University of Tokyo

Campus Career 【 display / non-display

  • 2013.4
     
     

    Duty   Yokohama National UniversityFaculty of International Social Sciences   Division of International Social Sciences   Associate Professor  

  • 2011.4
    -
    2013.3

    Duty   Yokohama National UniversityCollege of Business Administration   Associate Professor  

  • 2021.4
     
     

    Concurrently   Yokohama National UniversityInterfaculty Graduate School of Innovative and Practical Studies   Associate Professor  

  • 2017.4
     
     

    Concurrently   Yokohama National UniversityCollege of Business Administration   Department of Business Administration   Specialization in Accounting   Associate Professor  

  • 2013.4
     
     

    Concurrently   Yokohama National UniversityGraduate School of International Social Sciences   Department of Business Administration   Associate Professor  

External Career 【 display / non-display

  • 2020.4
    -
    2021.3

      Lecturer  

  • 2020.4
    -
    2021.3

      Lecturer  

  • 2019.4
    -
    2020.3

      Lecturer  

  • 2019.4
    -
    2020.3

      Lecturer  

  • 2018.4
    -
    2019.3

      Lecturer  

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Academic Society Affiliations 【 display / non-display

  • 2010
     
     
     

    日本ファイナンス学会

  • 2010
     
     
     

    日本会計研究学会

Research Areas 【 display / non-display

  • Humanities & Social Sciences / Accounting

 

Research Career 【 display / non-display

  • 企業会計制度設計に関する総合的研究

    Cooperative Research  

    Project Year: 2016.9 - 2018.9

  • Classification Shifting in Japanese Income Statement

    Grant-in-Aid for Scientific Research  

    Project Year: 2014.4 - 2018.3

  • The Usefulness of Ordinary Income Disclosed at Profit & Loss Statement in Japan

    Grant-in-Aid for Scientific Research  

    Project Year: 2012.4 - 2014.3

Books 【 display / non-display

  • 全商会計実務検定試験テキスト 財務諸表分析 十一訂版

    新田忠誓, 足立武志, 石川誠, 金子善行, 木村晃久, 坂内慧, 塚原慎, 富樫友和, 徳山英邦, 中村亮介, 西山一弘, 長谷川清晴, 峯正哉, 北川欽一( Role: Edit)

    実教出版株式会社  ( ISBN:9784407353204

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    Total pages:144   Language:Japanese Book type:Textbook, survey, introduction

  • テキスト会計学講義(第2版)

    原俊雄 高橋賢 前山政之 大雄智 大森明 木村晃久 君島美葵子( Role: Contributor ,  第4章)

    中央経済社  ( ISBN:9784502422416

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    Language:Japanese Book type:Textbook, survey, introduction

  • 実践財務諸表分析 第3版

    新田 忠誓、善積 康夫、辻 峰男、木村 晃久、中村 亮介、木村 将之、池川 穣治( Role: Joint author ,  第7章)

    中央経済社  ( ISBN:9784502361715

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    Language:Japanese Book type:Textbook, survey, introduction

  • 全商会計実務検定試験テキスト 財務諸表分析 十訂版

    新田忠誓, 足立武志, 石川誠, 金子善行, 木村晃久, 坂内慧, 塚原慎, 富樫友和, 徳山英邦, 中村亮介, 西山一弘, 長谷川清晴, ほか2名( Role: Edit)

    実教出版株式会社  ( ISBN:9784407348965

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    Total pages:144   Language:Japanese Book type:Textbook, survey, introduction

  • Classification Shifting in Multi-Step Income Statement: An Analysis of Its Patterns and Its Impact on Stock Prices

    Akihisa Kimura( Role: Sole author)

    CHUOKEIZAI-SHA  ( ISBN:978-4-502-29441-9

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    Total pages:272   Language:Japanese Book type:Scholarly book

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Thesis for a degree 【 display / non-display

  • Classification Shifting in Multi-Step Income Statement: An Analysis of Its Patterns and Its Impact on Stock Prices

    Akihisa Kimura

    2018.6

    Doctoral Thesis   Single Work    [Reviewed]

  • Impairment Accounting: A Case Study Focused on Measurement of Impairment Losses

    Akihisa Kimura

    2005.3

    Master Thesis   Single Work    [Reviewed]

Papers 【 display / non-display

  • Earnings per Share Distortion: Focusing on the Source of Preferred Stock Dividends

    Akihisa Kimura

    ACCOUNTING   201 ( 5 )   480 - 492   2022.5  [Invited]

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:MORIYAMA SHOTEN   Single Work  

  • How is the difference in disclosure between annual reports following IFRS and US-GAAP: Evidence from the disclosure of foreign firms listerd on the US Stock Exchange?

    Phuong Thi Thuy Nguyen, Akihisa Kimura

    Research Works by Young Japan Alumni (2021)   43 - 54   2022.2  [Reviewed]

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    Language:English   Publishing type:Research paper (international conference proceedings)   Single Work  

  • A Translation of Foreign Currency Receivables and Payables in Financial Reporting in Japan

    Akihisa Kimura

    ACCOUNTING   200 ( 2 )   201 - 213   2021.8  [Invited]

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    Language:Japanese   Publishing type:Research paper (scientific journal)   Publisher:MORIYAMA SHOTEN   Single Work  

  • How plain English use affects the length of annual reports: Evidence from the annual reports of foreign firms listed on the US stock exchange

    Phuong Thi Thuy Nguyen, Akihisa Kimura

    Journal of Accounting and Public Policy   39 ( 6 )   2020.11  [Reviewed]

    DOI

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    Language:English   Publishing type:Research paper (scientific journal)   Joint Work  

  • The Determinants of the Length of Annual Reports: Evidence from 20-F Filings

    Phuong Thi Thuy Nguyen, Akihisa Kimura

    横浜国際社会科学研究   23 ( 2 )   41 - 54   2018.9  [Reviewed]

    DOI

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    Language:English   Publishing type:Research paper (bulletin of university, research institution)   Publisher:横浜国際社会科学学会   Joint Work  

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Review Papers 【 display / non-display

  • 【第2回『企業会計』カンファレンス開催記】退職給付会計のリアル・エフェクト:数理計算上の差異の即時認識が年金資産リスクに与える影響

    木村晃久

    企業会計   74 ( 8 )   114 - 115   2022.8

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Publisher:中央経済社   Single Work  

  • 「ドーピング」によって得られた利益の末路

    木村晃久

    企業会計   71 ( 6 )   44 - 44   2019.6

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Publisher:中央経済社   Single Work  

  • 同じ名称, 異なる利益!?

    木村晃久

    企業会計   71 ( 6 )   73 - 73   2019.6

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Publisher:中央経済社   Single Work  

  • 10種類の利益!?

    木村晃久

    企業会計   71 ( 6 )   58 - 58   2019.6

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Publisher:中央経済社   Single Work  

  • 自己株式の消却がもつシグナリング効果を理解する

    木村 晃久

    会計人コース   54 ( 5 )   94 - 96   2019.4

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (trade magazine, newspaper, online media)   Publisher:中央経済社   Single Work  

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Awards 【 display / non-display

  • 優秀研究者賞 奨励賞

    2020.3   横浜国立大学  

    Individual or group name of awards:木村 晃久

  • 太田・黒澤賞

    2019.9   日本会計研究学会  

    Individual or group name of awards:木村晃久

Grant-in-Aid for Scientific Research 【 display / non-display

  • An empirical study on real effects of accounting disclosure

    2021.4 - 2025.3

    Grant-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research(C)

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    Grant type:Competitive

  • わが国損益計算書における損益項目の表示区分操作に関する研究

    2014.4 - 2018.3

    科学研究費補助金  Grant-in-Aid for Young Scientists(B)

    Investigator(s):木村 晃久

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    Grant type:Competitive

  • 環型サステナビリティ会計の構築と展開

    2013.4 - 2016.3

    科学研究費補助金  Grant-in-Aid for Scientific Research(B)

    Investigator(s):八木 裕之

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    Grant type:Competitive

  • わが国損益計算書における経常利益の有用性

    2012.4 - 2014.3

    科学研究費補助金  Grant-in-Aid for Young Scientists(B)

    Investigator(s):木村 晃久

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    Grant type:Competitive

Presentations 【 display / non-display

  • 持続的利益の開示に関する規制の事後評価

    木村晃久

    現代会計フォーラム第76回 

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    Event date: 2022.5

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:東京大学  

  • 退職給付会計のリアル・エフェクト:数理計算上の差異の即時認識が年金資産リスクに与える影響

    木村晃久

    第2回『企業会計』カンファレンス  2022.3  中央経済社

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    Event date: 2022.3

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:Zoom Meeting  

  • How is the difference in disclosure between annual reports following IFRS and US-GAAP: Evidence from the disclosure of foreign firms listed on the US Stock Exchange?

    Phuong Thi Thuy Nguyen, Akihisa Kimura

    Toshiba International Foundation Postdoctoral Fellowship Program for Foreigners 2021-2022  2022.2  VIETNAM ASSOCIATION OF JAPAN ALUMNI (VAJA)

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    Event date: 2022.2

    Language:English   Presentation type:Oral presentation (general)  

    Venue:Zoom Meeting  

  • 退職給付会計基準のリアル・エフェクトー数理計算上の差異の即時認識が年金資産ポートフォリオに与える影響―

    木村晃久

    横浜国立大学会計研究会  2021.7 

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    Event date: 2021.7

    Language:Japanese   Presentation type:Oral presentation (general)  

    Venue:Zoom Meeting  

  • 外貨換算会計の研究―社会が会計報告に求める機能の観点から―

    木村晃久  [Invited]

    日本銀行金融研究所セミナー  日本銀行金融研究所

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    Event date: 2021.7

    Language:Japanese   Presentation type:Oral presentation (invited, special)  

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Charge of on-campus class subject 【 display / non-display

  • 2022   Seminar 2b (Master's Programs)

    Graduate School of International Social Sciences

  • 2022   Seminar 2a (Master's Programs)

    Graduate School of International Social Sciences

  • 2022   Seminar 1b (Master's Programs)

    Graduate School of International Social Sciences

  • 2022   Legal Financial Accounting

    College of Business Administration

  • 2022   Financial Statement Analysis

    College of Business Administration

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Committee Memberships 【 display / non-display

  • 日本会計研究学会第79回全国大会プログラム委員会

    2019.9 - 2020.9 

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    Committee type:Academic society 

  • 日本会計研究学会

    2018.11  幹事

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    Committee type:Academic society 

  • 日本ファイナンス学会第24回大会準備委員会

    2015.10 - 2016.5 

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    Committee type:Academic society 

  • 日本会計研究学会第73回全国大会準備委員会

    2013.9 - 2014.9 

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    Committee type:Academic society 

Social Contribution(Extension lecture) 【 display / non-display

  • 日本銀行金融研究所セミナー「外貨換算会計の研究―社会が会計報告に求める機能の観点から―」

    Role(s): Lecturer

    日本銀行金融研究所  2021.7

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    Audience: Company

    Type:Seminar, workshop

  • 令和元年度商業教育講習会「会計実務に関する講義と実習」

    Role(s): Lecturer

    公益財団法人全国商業高等学校協会  全商会館  2019.8

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    Audience: Teachers

    Type:Lecture

    高等学校教諭に対する財務諸表分析の講義

  • 日本銀行金融研究所セミナー「減損会計の導入が企業と市場にもたらしたもの―実証研究の成果をふまえて―」

    Role(s): Lecturer

    日本銀行金融研究所  2018.8

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    Audience: Company

    Type:Seminar, workshop

  • 平成30年度商業教育講習会「会計実務に関する講義と実習」

    Role(s): Lecturer

    公益財団法人全国商業高等学校協会  大阪市立ビジネスフロンティア高等学校  2018.7

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    Audience: Teachers

    Type:Lecture

    高等学校教諭に対する財務諸表分析の講義

  • 平成29年度商業教育講習会「会計実務に関する講義と実習」

    Role(s): Lecturer

    公益財団法人全国商業高等学校協会  全商会館  2017.7 - 2017.8

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    Audience: Teachers

    Type:Lecture

    高等学校教諭に対する財務諸表分析の講義

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