JAPAN ACCOUNTING ASSOCIATION

CHUBU REGION

Future meetings

The 137th Regional Meeting at Tokai Gakuen University in summer, 2016.

 

Previous meetings

 

The 136th Regional Meeting at Chukyo University on December 5, 2015.

 

Research Paper Presentation

(1) How Does Disclosure of Public Information Affect Market Structure?: An Analysis Based on Oligopolistic Market Model, Manabu Kotani, Kanazawa Gakuin University.

Discussant: Shinya Okuda, Nagoya City University.

 

(2) History of Manor Accounting in Japan, Takaharu Tanaka, MIE Prefectural School.

 

Guest Speakers Session

 

CPA Speaker: Mr. Shigemasa Niwa, JICPA.

Lessons from Accounting Fraud: Cases after the Establishment of Opinion on the Standard Setting to Address Risks of Fraud in an Audit

 

Academic Speaker: Prof. Yoshimasa Tomosugi, Tokai Gakuen University.

Improvement of the Quality of Accounting and Auditing

 

Business Meeting

 

Reception

 

 

The 135th Regional Meeting at Nagoya University of Commerce and Business on July 4, 2015.

 

(1) Role of Management Accounting System of Chinese Enterprises in 1990s, Zhi Wang, Nagoya University of Commerce and Business.

Discussant: Qingyun Lin, Nagoya University of Foreign Studies.

(2) Literature Review of Quality Costs, Masatoshi Kosugi, Kanazawa Seiryo University.

Discussant: Makoto Kawada, Meijo University / Sugiyama Jogakuen Univeristy.

(3) Amendment of School Corporation Accounting Standards, Hyoma Hayashi, Tokoha Unversity.

Discussant: Morihiko Umeda, Chukyo University.

(4) Difference of Hierarchy Level 3 in Fair Value Measurement, Kazumasa Takemori, Chubu University.

Discussant: Michimasa Satoh, Aichi Gakuin University.

 

 

The 134th Regional Meeting at Meijo University on December 6, 2014.

 

Concurrent Presentation

(1) Patient and Healthcare WorkersfSafety in Specialty Outpatient Service and Hospital Budgeting：A Study of Personal Distribution of Healthcare Provider for Dialysis based on Medical Safety Risk and Departmental Budget for a Different Time Zone in Consideration of the Said Personal Distribution, Toru Hashiguchi, Nihon Fukushi University, and Mukai Shinji, Suzuka General Hospital.

Discussant: Hiroshi Ozawa, Nagoya University.

(2) Legitimacy of Accounting Standard-setting Board: Financial Crisis and the IASB, Junta Mori, Aichi Shukutoku University.

Discussant: Noriyuki Tsunogaya, Nagoya University.

 

Plenary Session

Theme: New Trends for Disclosure of Business: Focus on Sustainability

Moderator: Tatsuhiko Tashiro, Meijo University

(1) Utilization and Reporting of Environmental Performance Indicator for Business, Akira Higashida, Meijo University.

(2) Environmental Activities and Disclosure in Toyoda Gosei, Takeyoshi, Muto, Toyoda Gosei.

(3) Contributions for Sustainability by CPAs, Kaoru Ogawa, Tokai Association of JICPA.

 

 

The 133rd Regional Meeting (July 5, 2014)

Nagoya University

 

1. Miao Xinyun (Nagoya University Graduate student) Accounting Environment Elements Influencing the Accounting Standards Convergence Towards IFRS in China.

Discussant: Hu Dan (Nagoya University)

 

2. Kazumasa Takemori (Chubu University) Contribution of Francis M. Wheat on the Reform of Financial Reporting Systems in the United States.

Discussant: Michimasa Satoh (Aichi Gakuin University)

 

 

The 132nd Regional Meeting (December 7, 2013)

Nanzan University

 

Research Paper Presentation

1. Tomoya Kondo (Nanzan University) Systemization of the intellectual assets from the accounting perspective.

Discussant: Masataka Hiraga (Aichi Gakuin University)

2. Kazuhiro Manabe (Nagoya University of Foreign Studies) & Masaru Chiba (Fukui University of Technology) Verification of the effectiveness of accounting information in the stock market by the variable coefficient regression model.

Discussant: Kazuo Yoshida (Nagoya City University)

 

Plenary Session

 

Guest CPA Speaker

Mr. Hirohiko Takahashi (JICPA) Status quo and the future of auditing for the public sector.

Guest Academic Speaker

Prof. Takahumi Kamei (Nanzan University) Issues on public sector accounting reform.

 

Business Meeting

 

Reception

 

 

The 131st Regional Meeting (July 6, 2013)

Gifu Keizai University

 

1. Shinjiro Ishizaka (Gifu Keizai University) Nonprofit Activities of the Diversified Organizations and Corporate Taxation.

Discussant: Kazuo Kutsukake (Yokkaichi University)

 

2. Akihiro Noguchi (Nagoya University), Masako Futamura (Otaru University of Commerce) Issue Equity Theory and Entity Equity Theory for the Consolidated Financial Statements.

Discussant: Ichiro Mukai (Aichi Gakuin University)

 

3. Hidenori Endo (Tokai Gakuen University) IASB Staff Draft for the Disclosure of Cash Flow Information.

Discussant: Eiju Nikawa (Chubu University)

 

 

The 130th Regional Meeting (December 1, 2012)

Aichi University

 

Research Paper Presentation

Noriyuki Ikeda (Aichi University) Direction of the Definitions and Recognitions of the Elements of Financial Statements.

 

Plenary Session

Guest CPA Speaker

Ms. Satoko Nakatani (Tokai Chapter of JICPA) For the Growth of Japanese Enterprises: Change in Accounting and Auditing.

 

Guest Academic Speaker

Mr. Ryuuichiro Kurihama (Aichi University) Financial Statement Audit as Social Existence.

 

Reception

 

 

The 129th Regional Meeting (June 30, 2012)

Fukui University of Technology

 

1. Izumi Washizu (Chubu University) Methods for Incorporating IFRSs and Comparability of Financial Information.

Discussant: Hideiti Okazaki (University of Fukui)

 

2. Kazuhiro Manabe & Masaru Chiba (Fukui University of Technology) Accounting Information and Equity Valuation.

Discussant: Motonobu Tokumae (Fukui Prefectural University)

 

3. Satoll Nishiumi (Aichi Gakuin University) Economic Analysis on Goodwill and Synergy.

Discussant: Takehiko Moriguchi (University of Toyama)

 

 

The 128th Regional Meeting (December 3, 2011)

Yokkaichi University

 

Research Paper Presentation

Tomohiro Noguchi (Aichi Gakuin University) The Change of Ownership Structure and R & D Investment

Discussant: Akihiro Noguchi (Nagoya University)

 

Plenary Session

Special Guest Speaker

Mr. Tetsuo Inoue (Yokkaichi University, Former Mayor of Yokkaichi City) Yokkaichi Petrochemical Complex and Yokkaichi Port

 

Guest CPA Speaker

Mr. Masahide Kinbara (Tokai Chapter of JICPA) Challenges for Japanese Accounting and Auditing Practices in the Convergence toward IFRSs

 

Guest Academic Speaker

Dr. Nobuo Kamata (Professor Emeritus Nanzan University) Link between Balance Sheet and Cash Flow Statement: Views of FASB and IASB

 

Reception

 

 

The 127th Regional Meeting (July 9, 2011)

Aichi Gakuin University

 

1.? Tsukasa Nishidate (Aichi Gakuin University) Sganzini's two Views of the Balance Sheet.

Discussant: Tatsuhiko Tashiro (Meijo University)

2.? Kazuhiro Manabe (Fukui University of Technology) Accounting Conservatism and Distribution of Wealth.

Discussant: Manabu Nishiumi (Aichi Gakuin University)

3.? Risa Yoshimoto (Aichi University) GASB:Governmental Accounting Standards Board SEA:Service Efforts and

Accomplishments.

Discussant: Michimasa Satoh (Nagoya University)

 

 

The 126th Regional Meeting (April 16, 2011)

Aichi Toho University

 

1.? Masataka Hiraga (Aichi Gakuin University) Thoughts on International Convergence of Accounting Standards in Southeast Asian Emerging Economies from New Institutional Perspective.

2.? Haruo Yamakita (Chubu University) Performance Evaluation in An Industrial Policy of Local Government .

3.? Hajah Mustafa Mohd Hanefah (Islamic Science University of Malaysia) and Akihiro Noguchi (Nagoya University) Accounting for Sukuk.

 

 

The 125th Regional Meeting (December 4, 2010)

Nagoya Gakuin University Shiratori Campus

 

Accounting and Auditing Issues on the Globalization of the Society and the Economy

Moderator: Kenji Kishida (Nagoya Gakuin University)

 

1. Yukinori Ueda and Hiroshi Toyooka (Nagoya Gakuin University) Analysis of the Introduction of Accounting for Asset Retirement Liabilities.

2. Ichiro Mukai (Aichi Gakuin University) Effect of the Convergence toward IFRSs for Financial Information of the Japanese Business.

3. Toshihiko Shiraki (Nanzan University) Analysis of the Introduction of IFRS.

4. Tsuyoshi Takeyama (Tokai Chapter of the JICPA) Effect of the Application of the IFRS on Accounting and Auditing Practices.

 

 

The 124th Regional Meeting (July 10, 2010)

Tokai Gakuen University

 

1. Tetsuo Tabata (Tokai Gakuen University) and Katsuhiko Yuura (Hitachi) Current Issues and the Future of XBRL Chain.

2. Tomohiro Noguchi (Aichi Gakuin University) Accounting Treatment and Value Relevance of R&D Costs towards the Convergence to Selective Capitalization.

3. Takaharu Tanaka (Mie Prefecural Tamaki Wakaba School) A Further Inquiry into the Headstrream of the Japanesque Bookkeeping: Searching in East Asia.

4. Kazuhiro Manabe (Fukui University of Technology) and Nishiumi, Satoll(Aichi Gakuin University) An Analysis on Economic Rationality of Conservatism.

 

The 123rd Regional Meeting (April 3, 2010)

Nagoya University

 

1. Toru Hashiguchi (Nihon Fukushi University), Safety Management in Health Care Services and Quality Costs: Focusing on Ex ante Input Costs for Prevention and Appraisal.

2.? Ikuhiro Sato (Yamaha), How Japanese Business dealing with the application of the IFRSs.

 

 

The 122nd Regional Meeting (December 5, 2009)

Nagoya University of Commerce and Business (Fushimi Campus)

 

The Results of Empirical Research and the Facts in Accounting Practice

Moderator: Akira Kobashi (Nagoya University of Commerce and Business)

 

1. Kensuke Yabe and Yasuharu Aoki (Nagoya University of Commerce and Business), Earnings Management in Acquisitions through Stock

Deals in Japan.

2. Ko Tan (Nagoya University), Empirical Evidence of Effect by the Introduction of IFRSs in Germany.

3. Kazuo Yoshida (Nagoya City University), Introduction of Defined Contribution Pension Plans and Earnings Management.

4. Kazuo Matsuoka (CPA), Issues on Acquisitions through Stock Deals in Japanese Accounting Practice.

 

 

The 121st Regional Meeting (July 11, 2009)

Chubu University

 

1. Hitoshi Abe (Chubu University), International Movement Toward Electronic Disclosure.

2. Osamu Matsuda (Nagoya Sangyo University), Financial Reporting for Islamic Banks in Malaysia.

3. Hideki Endo (Tokai Gakuen University), Purpose of financial statement presentation and the Statement of Cash Flow: Issues Related with the IASB Discussion Paper.

4. Tsukasa Nishidate (Mie Chukyo University), The IASB/FASBfs Framework on Revenue Recognition and the System of Double-Entry Bookkeeping.

 

The 120th Regional Meeting (April 18, 2009)

Kanazawa University

 

1. Tazawa, M. (Meijo University), Real versus Accounting Manipulation on Earnings Management.

2. Takeshima, S. (Kanazawa University), The Explanation of Ledger Records Based on the Events Theory.

 

 

The 119th Regional Meeting (December 6, 2008)

Meijo University

 

Process Management and Accounting ~ from the perspectives of Manufacturing Management and Internal Control System ~

Moderator: Kawada, M. (Meijo University)

 

1. Imai, N. (Toyota Financial Services Corporation), Process Management and Management Accounting.

2. Kimura S. (Nagoya University), TPS and Cost Management.

3. Kunimura, M. (Meijo University), Income Smoothing and the Just-In-Time System in the Japanese Automobile Industry.

4. Kato, H. (CPA), Next Action Beyond Just Meeting the Statutory Requirements ～ From a Standpoint of Internal Control in the Manufacture Industry ～ .

 

 

The 118th Regional Meeting (July 12, 2008)
Nagoya City University

1. Washizu, I. (Chubu University), Strategy for Accounting Standards Setting by IASB.
2.? Ogawa, J. (Nagoya City University), Measurement of Insurance Contract.
3. Abe, H. (Chubu University), Financial Reporting by XBRL.

4. Nakayama, S. (Toyohashi Sozo University), Accounting Standard Setting for Substance over Form.

 

 

The 117th Regional Meeting (May 10, 2008)
Chukyo University

1. Umeda,M . (Chukyo University), Fund, Capital and Capital Surplus in Accounting for Universities.
2. Ozawa, H. (Nagoya University), Weakness of the Standard Costing in the Efficiency Management under the Line Production System.
3. Mukai, I. (Aichi Gakuin University), Market Reaction to the Introduction of Accounting for Impairment on Assets.


The 116th Regional Meeting (December 8, 2007)
Aichi Gakuin University

Change in Accounting Thought and Business Accounting
Moderator: Hirano, K. (Aichi Gakuin University)

1. Hiraga, M. (Aichi Gakuin University), Research on the Adaptability of IAS/IFRS in Developing Countries.
2. Tashiro, T. (Meijo University), Revenue Recognition Criteria and Fair Value Measurement.
3. Yoshida, Y. (Chukyo University), Ensuring the Reliability of Financial Information.
4. Ito, T. (Tokai Chapter of JICPA), Toward Accounting for Investment Decision Making.


The 115th Regional Meeting (July 10, 2007)
Nagoya University

1. Yamashita, K. (Nagoya Univerrsity Ph.D. student), Tax Effect Accounting for Stock Options.
2. Panel Discussion: Accounting Professions and Academics
    Noguchi, A. (Nagoya University), 
    Yamada, J. and Hattori, N. (Tokai Chapter of JICPA)

 
The 114th Regional Meeting (May 12, 2007)
Yokkaichi Univeristy

1. Nakano, H. (Nagoya University Ph.D. student), Case Study on the Introduction of Accounting Information System of Consumer Financing Company,
2. Ogata, I. (Koryo International College), Empirical Research on the Ability of Accounting Earnings to Predict Future Cash Flows.
3. Matsuwaki, M. (Yokkaichi University), Accounting Professions in Canada.


The 113th Regional Meeting (December 9, 2006)
Nanzan University

New Company Law and Business Accounting - Theory and Practice -
Moderator : Toshihiko Shiraki (Nanzan University)

1. " A Comparison of 'Comprehensive Income' and 'Net
Income' in Accounting from a Historical Perspective"
Kazumoto Ido  (Nagoya University of Foreign Studies)

2. "A Critical Analysis of the Company Act of 2005 from the Viewpoint of GAAP"
Koichi Takahashi (Nanzan University)

3. " Internal Control and Auditing by Company Law"
Mikio Maekawa (Aichi Shukutoku University)

4. " Theory of Capital Deficit and Practice for the Corporation with Capital Deficit"
Masaya Okada (CPA)


The 112th Regional Meeting(July 15, 2006)
Aichi University

1."Manorial Accounting of the Middle Ages in Japan"
Takaharu Tanaka (Akeno High School)

2."Intellectual Capital and Management Accounting "
Tsuneo Mochizuki(Aichi University)

3."Company Law and Accounting for Shareholders' Equity"
Akihiro Noguchi (Nagoya University)


The 111th Regional Meeting(May 13 , 2006)
Fukui Prefectural University

1."Development of Cash Flow Statements in the People's Republic of China"
Yu　Tian (Chubu University Ph.D student)

2."Accounting for Impairment: Business Decision before Accounting Policy"
 Motonobu Tokumae (Fukui Prefectural University)

3."Analysis on the Privatization of the Japan Post System"
 Kentaro Nomura (Aichi Institute of Technology)


 The 110th Regional Meeting (December 10, 2005)
Nagoya University

Continuity and Change in Accounting
Moderator : Michimasa Satoh (Nagoya University)

1. "The Development of the Input Theory in the American Accounting Literature"
 Sadaharu Takeshima (Kanazawa University)

2. "A Consideration of Consistency"
 Hiroyasu Sugihara (CPA)

3. " Management Accounting in the Post 'Relevance Lost' Era"
Shogo Kimura (Nagoya University)

4. " Recent Development of Cash-Flow Reporting in Japan"
 Nobuo Kamata (Chubu University)


The 109th Regional Meeting(July 23, 2005)
Aichi Institute of Technology

1."How to Overcome the Limitation of Fiscal Term Oriented Accounting - From the Standpoint of Process Diagnosis"
Makoto Kawada (Meijo University)

2."Meaning of Distinction between Paid-in Capital and Retained Income"
Go Ishikawa (Aichi University)

3."Some Remarks concerning Exchange Rate Swap"
Kazuhiro Okazaki (Aichi Institute of Technology)


The 108th Regional Meeting(May 14, 2005)
University of Human Environment

1."Relation between Valuation Allowance for Deferred Tax Assets  and Forecast Earnings"
Takehiro Yamagata (Nagoya City University)

2."Management Effect by the Adoption of EVA on Japanese Companies"
Yukiko Kusu (Nagoya University of Commerce and Business)

3."Corporate Governance in Malaysia"
Hatsuyoshi Ichino (Aichi Gakuin University)


The 107th Regional Meeting(December 4, 2004)
Chubu University

Development of Japanese Accounting in Globalization
Moderater : Toshihiko Shiraki (Chubu University)

1."Management Accounting for Environment"
Tadashi Nagaoka (Asahi University)

2."Influences of Future Predictions in Accounting Practice"
Haruhisa Suzuki (CPA)

3."Conceptual Framework of Financial Accounting in Japan: Future Directions"
Michimasa Sato  (Nagoya University)　　

4."Management and Accounting in Globalization"
Kentaro Nomura (Aichi Institute of Technology)


The 106th Regional Meeting (July 10, 2004)
Nagoya City University

1.gDeterminants of the Valuation Allowance for Deferred Tax Assets and  Earnings Managementh
Motohiro Tazawa (Nagoya City University), Takehiro Yamagata (Nagoya City University), Michio Kunimura (Meijo University)

2."On the Relationship between Accounting Structure and Measurement"
Ryosuke Sekiguchi (Nagoya University of Commerce and Business)

3. gAccounting for M&A in Chinah
Lin,Qingyun (Nagoya Bunri University)


The 105th Regional Meeting (May 22, 2004)
Meijo University

1. "Major challenge in Japanese government auditing ：A case study on the external government performance measurement of Nagoya City"
Chiyo Ushiro (Toho Gakuen University)

2. "Revenue Recognition"
Tatsuhiko Tashiro (Meijo University)

3. "The Problems Concerning The Recent Financial Reporting Regulation -from the discussion of Accounting Standard for Business Combinations-"
Shinobu Yasuda (Kanazawa Gakuin University)


The 104th Regional Meeting (December 6, 2003)
Nagoya University of Commerce and Business Administration

Turning Point of the Japanese Accounting
Moderator: Yoshimasa Tomosugi (Nagoya University)

1. "Issues on Accounting in the Public Sector"
Tetsuya Sano (Nagoya University of Commerce and Business Administration)

2. "Disclosure and Auditing on Going Concern Assumption"
 Yoshihisa Morita (Meijo University)

3. "Management Accounting in Supply Chains"
Yoshiteru Minagawa (Nagoya Gakuin University)

4. "Accounting Issues on the Impairment of Long-Lived Assets"
Yoshihiko Kishi (CPA)


The 103rd Regional Meeting (July 5, 2003)
Gifu Keizai University

1. "A Study of the Development of Consolidation of Accounting Theory in the U.S."
Takahiko Mizuno (Toho Gakuen Junior College)

2. "The Development of Environmental Accounting in Public Sector: Experiences of Australian Local Governments"
Akira Omori (Aichi Gakuin University)

3. "On the Relationship between Environmental Disclosure and Cost of Equity"
Eun-Jee Park (Matsusaka University)

4. "International Convergence in Accounting and Capital Market"
Hidetoshi Kawai (Aichi University)


The 102nd Regional Meeting (April 26, 2003)
Nanzan University

1. "The Meiji Restoration and International Accounting Education"
Takaharu Tanaka (Ujiyamada Commercial High School)

2. "The Effect of Introducing International Accounting Standards to the Developing Countries"
Masataka Hiraga (Nagoya University of Commerce and Business Administration)

3. "Towards Greater Convergence of Accounting Standards in the EU"
Ichiro Mukai ( Aichi Gakuin University)


The 101st Regional Meeting (December 7, 2002)
Nagoya Gakuin University

1."The Role of Accounting for Stock Option According Amendment of the Commercial Code"
Masanari  Maki (Graduate School of Nagoya Gakuin University)

2."Depreciation Adjustment in the Calculation of Cash Flow from Operations"
Hidenori Endo (Graduate School of Nanzan University)

3."The Reconciliation Requirement for Foreign Listed Companies in the U.S.: The Possibility of Accepting IAS"
Kazue Kayukawa (Nagoya University of Foreign Studies)

4.hDirection of  Auditing Information Systems"
Hiroshi Yoshida (Nagoya Bunri Universtiy)


The 100th Regional Meeting (July 13, 2002)
Hotel Rubura Ohzan (Aichi Gakuin University)

Guest Speaker Takao Saito (Nagoya University)
"History of the Chubu Region"

Accounting Now and Future
Moderator: Yukio Fujita (Aichi Gakuin University)

1."Supply Chain Management in Distribution and Management Accounting - On ABC/ABM and Scorecard in Collaboration of Interorganizational Information -"
Yasumichi Iijima (Aichi Gakuin University)

2."Amendment of the Commercial Code and Financial Reporting in Japan"
Akihiro Noguchi (Nagoya IUniversity)

3."The Change of Disclosure and the Convergence of Accounting Standards"
Toshihiko Shiraki (Chubu University)

4."Interim Financial Reports"
Masashi Miyamoto (CPA)

The 99th Regional Meeting (May 11, 2002)
Toho Gakuen University

1."New development about the financial performance report - the examination of the contents in draft No.22 -"
Kazuhiro Fukaya (Toho Gakuen University) 

2." The influence of IOSCO on International Accounting Standards"
Izumi Washizu (Aichi Gakuin University)

3."An Economic Analysis of the Effects of the Module Production System on Target Costing"
Shogo Kimura (Nagoya University)

The 98th Regional Meeting (December 1, 2001)
Aichi University

Issues in accounting at the beginning of the 21st century
Moderator: Hidetoshi Kawai (Aichi University)

1."Recent Developments of the German Accounting System"
 Kiyomi Ito(Aichi Univeristy)

2."Gloval Standard and Shareholder Value"
Kouichi Saito (Nanzan University)

3."Accounting for Corporate Income Tax"
Kazuo Kutsukake (Yokkaichi University)

4."International unification in accounting and related issues of consolidation accounting"
 Shingo Watanabe(CPA)

The 97th Regional Meeting (June 30, 2001)
Chukyo University

1."Unresolved Problems of Accounting for Financial Instruments"
Yasuhide Yoshida (Chukyo University)

2."Japanese commercial code(1890) and old Japanese-style Book-keeping"
Takaharu Tanaka (Ujiyamada Commercial High School)

3. "Management Accounting and Productivity Measurement"
Qingyoun Lin  (Nagoya Bunri University)
 

The 96th Regional Meeting (April 21, 2001)
Nagoya University of Commerce and Business Administration

1."An Analytical Framework of Team Oriented Organizations"
Yoshinobu Shima (Nagoya University of Commerce and Business Administration)

2."On Financial Accounting Information Disclosure In Korea After IMF Control - Combined Financial Statements Of Business Group"
Eunjee Park  (Graduate School of Nagoya University)

3."Diversity in Accounting Standards and Valuation of the Firm"
 Ichiro Mukai (Aichi Gakuin University)
 

The 95th Regional Meeting (December 2, 2000)
Nanzan University

Accounting and Society
Moderator: Satoyoshi Fujii

1."Balance Sheet in the reform of Governmental Accounting"
Takafumi Kamei (Nanzan Univeristy)

2."Accounting and Society - In view of an International Perspective"
Toshihiko Shiraki (Chubu University)

3."Product Valuation Model and the Knowledge Management"
Makoto Kawada (Meijo University)

4."Accounting for Impairment of Fixed Assets"
Katsuhiro Kashiwagi (CPA)
 

The 94th Regional Meeting (July 15, 2000)
Nagoya University of Foreign Studies

1."An Examination of the Integration of Both Business Enterprises and NPOs Accounting"
Hyoma Hayashi (Hamamatsu University)

2."Real options"
Yoshiteru Minagawa (Nagoya Gakuin University)

3."Accounting Standard Setting Body in Korea"
Taeeun Kwon (Nagoya University of Foreign Studies)

 
 The 93rd  Regional Meeting (April 15, 2000)
Yokkaichi University

1."Translation of Cash Flow Statements of Foreign Subsidiaries"
 Eiju Nikawa (Graduate School of Chubu University)

2."Mark to Market Valuation of Financial Instruments and the Accounting Issues"
Yasuhide Yoshida (Chukyo University)

3."Analyst forecasts, EBO model and long-term stock returns"
Masashi Okumura and Kazuo Yoshida (Nagoya City University)
 

The 92nd  Regional Meeting (December 11, 1999)
Meijo University

Japanese Accounting and Auditing in the 20th Century
Moderator: Takao Saito (Meijo University)

1."Japanese Financial Accounting in the 20th Century"
Yasuhiro Takeda (Aichi Gakuin University)

2."Retrospect and Summarization of Management Accounting in this Century"
Kazumasa Takemori (Chubu University)

3."Historical Development of Auditing in Japan vs. US in the 20th Century"
Hidetoshi Kawai (Aichi University)

4."Changing Environment and Japanese Accounting and Auditing"
Keisuke Ueda (CPA)
 

The 91st  Regional Meeting (June 26, 1999)
Toho Gakuen Junior College

1."Performance Auditing in the GAO's Annual Report"
Chiyo Ushiro (Toho Gakuen Junior College)

2."Knowledge management and management accounting -
A study of the contribution of management accounting system to the knowledge creation"
Shogo Kimura (Nagoya University)

3."Critical Comments on BADC Opinion 'Preparation of Consolidated Cash Flow Statements' "
Nobuo Kamata (Chubu University)

 
The 90th Regional Meeting (April 17, 1999)
Nagoya Gauin University
 
"Education of Old-style Japanese Book-keeping"
Takaharu Tanaka (Ujiyamada Commercial High School)

"Issues of Entity Concept of Consolidation Accounting"
Takahiko Mizuno (Graduate School of Aichi University)

"Use of Computers in Accounting Education"
Kenji Kishida (Nagoya Gakuin University)
 

The 89th Regional Meeting (December 12, 1998)
Nagoya University

Japanese Accounting in the 21st Century
Moderator: Atsushi Iida (Nagoya University)

1."What Japan can and should do for the world"
Akihiro Noguchi (Nagoya University)

2."In the view of International Accounting"
Toshihiko Shiraki (Chubu University)

3."The International Harmonization in Germany"
Masami Ito (Aichi University)

4."Discounting in Japanese Accounting Practices"
Kenji Suzuki (CPA)
 

The 88th Regional Meeting (July 25, 1998)
Nagoya City University
 
1."The Characteristics of Accruals in Feltman-Ohlson Framework"
Masashi Okumura (Nagoya City University)

2."Discounting in Tax Effect Accounting"
Akeru Isogai (Nagoya University)

3."The Nature of Present Value in Economic Income Concepts"
Noriyuki Tsunogaya (Nagoya University of Commerce and Business Administration)

4."The Study on the Usefulness of Consolidated Cash Flow Information"
Hiroyasu Yurigusa (Mie University)
 

 The 87th Regional Meeting (May 9, 1998)
Chubu University

1. "Disclosure of Fund / Cash Flow Information in the US"
Takahide Sawamura (Chubu University)

2. "Determinants of Japanese Pension Funding Strategy"
Kazuo Yoshida (Nagoya City University)

3. "Regulation of Financial Reporting and the Usefulness of Financial Information"
Shinobu Yasuda (Kanazawa Gakuin University)