OTAKA Satoru

Organization

Graduate School of International Social Sciences, International Social Sciences Section

Title

Professor

Research Fields, Keywords

Financial Accounting, Accounting Standards, Income Measurement, Disclosure

Mail Address

E-mail address



The Best Research Acheivement as Researcher Life 【 display / non-display

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

  • 【Published Thesis】 Reconsidering the Equity Theories in Corporate Accounting  2018.10

    【Published Thesis】 Change-in-Control Events and New Basis Accounting  2017.12

    【Published Thesis】 The Relevance of Stockholders' Equity Accounting  2015.06

    【Published Thesis】 New Accounting Standards and the Distortion of Shareholders' Equity  2015.01

Graduating School 【 display / non-display

  •  
    -
    1996

    Waseda University   Faculty of Political Economics   Graduated

Graduate School 【 display / non-display

  •  
    -
    2001

    The University of Tokyo  Graduate School, Division of Economics  Doctor Course  Others

  •  
    -
    1998

    The University of Tokyo  Graduate School, Division of Economics  Master Course  Completed

Degree 【 display / non-display

  • Doctor (Economics) -  The University of Tokyo

  • Master (Economics) -  The University of Tokyo

Academic Society Affiliations 【 display / non-display

  • 2007.08
     
     
     

    Japan Boki Association

  • 2005.06
     
     
     

    American Accounting Association

  • 2001.09
     
     
     

    Japan Accounting Association

Field of expertise (Grants-in-aid for Scientific Research classification) 【 display / non-display

  • Accounting

 

Research Career 【 display / non-display

  • Accounting for Business Combinations and Restructurings

    Project Year:  -   

Books 【 display / non-display

  • Accounting for Business Combinations and Restructurings: Asset Valuation and Income Recognition

    Satoru Otaka (Part: Single Work )

    Kunimoto Shobo  2009.11 ISBN: 9784765805520

Papers 【 display / non-display

  • Reconsidering the Equity Theories in Corporate Accounting

    Satoru Otaka

    Sangyoukeiri   78 ( 3 )   74 - 82   2018.10

    Single Work

  • A New Development of Equity Theories

    Satoru Otaka

    Yokohama Business Review ( Yokohama Business Association )  38 ( 3・4 )   141 - 151   2018.03

    Single Work

    DOI CiNii

  • Change-in-Control Events and New Basis Accounting

    Satoru Otaka

    Kaikei (Accounting)   192 ( 6 )   41 - 53   2017.12

    Single Work

    CiNii

  • Source and Attribution of Residual Income: The Equity Theories Revisited

    Disclosure News ( Disclosure & IR Research Institute Ltd. )  35   79 - 85   2017.01  [Invited]

    Single Work

  • An Essay on Business Models in Accounting

    Yukihiko Okada, Ryosuke Nakamura, Satoru Otaka

    Kaikei   188 ( 4 )   106 - 117   2015.10

    Joint Work

    CiNii

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Review Papers 【 display / non-display

  • The Problems of the Education of Accounting with the CAI System

    Yokohama Keiei Kenkyu   26 ( 1 ) 1 - 11   2005.06

    Introduction and explanation (bulletin of university, research institution)   Joint Work

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

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

    Project Year: 2016  -  2018  Investigator(s): Satoru Otaka

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

    Project Year: 2011  -  2013  Investigator(s): Satoru Otaka

  • Recognition of Unrealized Gains and Losses in Business Combinations and Restructurings

    Grant-in-Aid for Young Scientists(B)

    Project Year: 2008  -  2009  Investigator(s): Satoru Otaka

  • Grant-in-Aid for Young Scientists(B)

    Project Year: 2004  -  2005  Investigator(s): Satoru Otaka