OTAKA Satoru

Affiliation

Faculty of International Social Sciences, Division of International Social Sciences

Job Title

Professor

Research Fields, Keywords

Financial Accounting, Accounting Standards, Income Measurement, Disclosure

Mail Address

E-mail address

Related SDGs




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

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

  • 【Published Thesis】 Rethinking the Concept of Equity in Accounting: Origin and Attribution of Business Profit  2020.07

    【Published Thesis】 Reliability of Accounting Information: Value Estimation and Cost Allocation  2021.02

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

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

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 of Economics -  The University of Tokyo

  • Master of Economics -  The University of Tokyo

Campus Career 【 display / non-display

  • 2014.04
    -
    Now

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

  • 2013.04
    -
    2014.03

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

  • 2010.04
    -
    2013.03

    Duty   Yokohama National UniversityInternational Graduate School of Social Sciences   Associate Professor  

  • 2009.04
    -
    2010.03

    Duty   Yokohama National UniversityFaculty of Business Administration   Associate Professor  

  • 2008.04
    -
    2009.03

    Duty   Yokohama National UniversityInternational Graduate School of Social Sciences   Associate Professor  

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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

  • Equity Accounting: Origin and Attribution of Excess Profit

    Grant-in-Aid for Scientific Research  

    Project Year: 2019  -  2021 

  • 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

Thesis for a degree 【 display / non-display

  • Accounting for Business Combinations and Restructurings

    Satoru Otaka 

      2011.01

    Doctoral Thesis   Single Work

Papers 【 display / non-display

  • Reliability of Accounting Information: Value Estimation and Cost Allocation

    Satoru Otaka

    Kaikei   199 ( 2 )   133 - 145   2021.02

    Single Work

  • Rethinking the Concept of Equity in Accounting: Origin and Attribution of Business Profit

    Satoru Otaka

    Accounting, Economics, and Law: A Convivium     2020.07  [Refereed]

    Single Work

    DOI

  • 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

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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

  • Equity Accounting: Origin and Attribution of Excess Profit

    Grant-in-Aid for Scientific Research(C)

    Project Year: 2019  -  2021  Investigator(s): Satoru Otaka

  • 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

Presentations 【 display / non-display

  • Reliability of Accounting Information: Value Estimation and Cost Allocation

    Satoru Otaka

    The 79th Annual Conference of the Japan Accounting Association (JAA)  2020.09.06   Japan Accounting Association (JAA)