WAKABAYASHI HIROMI
Organization
School of Business Administration
Research Fields, Keywords
Financial Statement Comparability, Non-Gaap利益, IFRS, Fair Value, Comprehensive income
Syllabus information URL
External link
Graduate School 【 display / non-display 】
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Graduate school:Kobe University
Department:Graduate School of Business Administration
Course completed:Doctor's Course
Date of completion:2000.03
Completion status:Completed
Country:Japan
Degree 【 display / non-display 】
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Degree name:博士（経営学）
Classified degree field:Humanities & Social Sciences / Accounting
Conferring institution:Kobe University
Acquisition way:Coursework
Date of acquisition:2000.03
Career 【 display / non-display 】
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Affiliation:Konan University
Department:Faculty of Business Administration, Department of Business Administration
Title:Professor
Date:2009.04 - 2023.03
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Affiliation:Konan University
Department:Faculty of Business Administration
Title:Associate Professor
Date:2007.04 - 2009.03
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Affiliation:Tokyo International University
Department:School of Business and Commerce
Title:Associate Professor (as old post name)
Date:2003.04 - 2007.03
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Affiliation:Tokyo International University
Department:商学部
Title:Lecturer
Date:2000.04 - 2003.03
Association Memberships 【 display / non-display 】
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Academic society name:日本会計研究学会
Academic country located:Japan
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Academic society name:国際会計研究学会
Academic country located:Japan
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Academic society name:ヨーロッパ会計学会
Academic country located:Japan
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Academic society name:アメリカ会計学会
Academic country located:Japan
Research Areas 【 display / non-display 】
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Research field:Humanities & Social Sciences / Accounting
Research Career 【 display / non-display 】
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Research subject: GAAP利益とNon-GAAP利益の諸特性に関する研究
Periods of research: 2022.04 - 2025.03
Keyword in research subject:Non-GAAP利益
Field of experts:Humanities & Social Sciences / Accounting
Classification of research form:Individual
Research program:Grant-in-Aid for Scientific Research
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Research subject: 会計情報の比較可能性に関する実証研究
Periods of research: 2018.04 - 2021.03
Keyword in research subject:比較可能性
Field of experts:Humanities & Social Sciences / Accounting
Classification of research form:Individual
Research program:Grant-in-Aid for Scientific Research
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Research subject: 公益財団法人堺市産業振興センター の経営評価
Periods of research: 2016.04 - 2019.03
Classification of research form:No Setting
Research program:(not selected)
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Research subject: 会計基準のグローバル化と会計情報の比較可能性に関する研究
Periods of research: 2014.04 - 2017.03
Keyword in research subject:会計情報の比較可能性
Field of experts:Humanities & Social Sciences / Accounting
Classification of research form:Individual
Research program:Grant-in-Aid for Scientific Research
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Research subject: IFRS時代における会計・財務・マネジメントの実態に関する国際比較―日韓上場企業を分析対象として―
Periods of research: 2011.06 - 2012.05
Classification of research form:No Setting
Research program:(not selected)
Papers 【 display / non-display 】
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Language: Japanese
Title: Non-GAAP Earnings Disclosure and Market Valuation
Journal name: Journal of Business Administration Kwansei Gakuin University vol.71 (3) (p.231 - 245)
Date of publication: 2024.03
Author(s): Hiromi WakabayashiType of publication: Research paper (bulletin of university, research institution)
Field of experts:Humanities & Social Sciences / Accounting
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Language: Japanese
Title: Empirical Evidence on Comparability of Financial Reporting
Journal name: Accounting vol.204 (4) (p.71 - 81)
Date of publication: 2023.10
Author(s): Hiromi Wakabayashi & Kazuhisa OtogawaType of publication: Research paper (scientific journal)
Field of experts:Humanities & Social Sciences / Accounting -
Language: Japanese
Title: Empirical Evidence on Comparability of Financial Reporting
Journal name: Bulletin of Japanese Association for International Accounting Studie vol.－2021年度第1・2合併号 (通号49・50合併号) (p.27 - 41)
Date of publication: 2022.07
Author(s): Hiromi WakabayashiType of publication: Research paper (scientific journal)
Field of experts:Humanities & Social Sciences / Accounting -
Title: Empirical Evidence on Comparability of Financial Reporting
Journal name: Bulletin of Japanese Association for International Accounting Studie vol.202 (1 ) (p.55 - 66)
Date of publication: 2022.07
Author(s): Hiromi WakabayashiField of experts:Humanities & Social Sciences / Accounting
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Language: Japanese
Title: Financial Reporting Comparability and Relative Performance Evaluation for CEO Compensation
Journal name: Accounting vol.199 (5) (p.57 - 70)
Date of publication: 2021.05
Author(s): Hiromi WakabayashiType of publication: Research paper (scientific journal)
Books 【 display / non-display 】
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Language: Japanese
Title: 新時代の経営学
Publisher: 千倉書房
Date of publication: 2022.03
Author(s): 馬場大治・山口聖・若林公美
Type of books: Scholarly book
Area of responsibility: 第19章 財務諸表の比較可能性と企業の現金保有
Authorship：Joint author
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Language: Japanese
Title: 国際財務報告の基礎概念
Publisher: 中央経済社
Date of publication: 2013.12
Author(s): 若林公美
Type of books: Scholarly book
Authorship：Other
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Language: Japanese
Title: 会計情報のファンダメンタル分析
Publisher: 中央経済社
Date of publication: 2013.03
Author(s): 若林公美, 桜井貴憲, 與三野偵倫, 石光裕
Type of books: Scholarly book
Area of responsibility: 第6章 企業の資金調達活動と将来業績の関連性
Authorship：Other
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Language: Japanese
Title: ビジネス・イノベーションのプラットフォーム
Publisher: 同文舘
Date of publication: 2012.11
Author(s): 若林公美
Type of books: Scholarly book
Area of responsibility: 第10章 IFRS導入意識に関する日韓企業の実態比較
Authorship：Sole author
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Language: Japanese
Title: 企業価値評価の実証分析―モデルと会計情報の有用性検証
Publisher: 中央経済社
Date of publication: 2010.06
Author(s): 八重倉孝, 若林公美
Type of books: Scholarly book
Area of responsibility: 第8章 企業価値評価モデルのインプットとしての利益
Authorship：Other
MISC 【 display / non-display 】
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Language：Japanese
Title:書評 中野貴之編著『IFRS適用の知見-主要諸国と日本における強制適用・任意適用の分析ー』
Journal name:産業經理
Date of publication:2021.01
Author(s):若林 公美Type of publication：Book review, literature introduction, etc.
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Language：Japanese
Title:業評価モデルのインプットとしての利益の検討
Journal name:會計 vol.174 (5) (p.59 - 74)
Date of publication:2008.11
Author(s):若林公美, 八重倉孝
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Language：Japanese
Title:包括利益に関する利益調整行動
Publisher:森山書店
Journal name:會計 vol.169 (6) (p.846 - 856)
Date of publication:2006.06
Author(s):若林 公美
Works 【 display / non-display 】
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Work title: 中野貴之編著『IFRS適用の知見ー主要諸国と日本における強制適用・任意適用の分析ー』
Date：2021.01Work type：Other
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Work title: 第41回経営財務学会全国大会 討論者、野間幹晴氏「株主還元の変遷と退職給付に係る負債」
Date：2017.09Work type：Other
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Work title: 日本銀行金融研究所「会計研究報告会」討論者、浅野敬志・大坪史尚・天白隼也氏「株式市場の過熱感を評価するうえで有用な利益情報について――公正価値情報や減損損失はノイズなのか」
Date：2014.11Work type：Other
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Work title: The 2nd TJAR Conference, Discussant, Jang Youn CHO, The Value Relevance of Accounting Information
Date：2011.12Work type：Other
Awards 【 display / non-display 】
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Prize: 太田・黒澤賞
Date awarded:2010.09
Country:Japan
Award type:Award from Japanese society, conference, symposium, etc.
Awarding organization：日本会計研究学会
Award-winner (group):若林公美
Presentations 【 display / non-display 】
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Language:Japanese
Conference name:国際会計研究学会第38回研究大会
International/Domestic presentation:Domestic presentation
Presentation date：2021.10.09
Title:財務報告の比較可能性に関する実証研究
Presentation type:Oral presentation (general)
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Language:Japanese
Conference name:日本会計研究学会関西部会
International/Domestic presentation:Domestic presentation
Presentation date：2018.12.08
Title:企業情報開示における比較可能性の意義
Presentation type:Oral presentation (general)
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Language:Japanese
Conference name:国際会計研究学会第8回西日本部会
International/Domestic presentation:Domestic presentation
Presentation date：2017.07.22
Title:IFRSと財務情報の比較可能性
Presentation type:Oral presentation (general)
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Language:English
Conference name:アメリカ会計研究学会年次総会
International/Domestic presentation:International presentation
Presentation date：2015.08.07
Title:Changes in Earnings Synchronicity over the Last 30 Years: Preliminary Evicdence from Japan
Presentation type:Oral presentation (general)
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Language:English
Conference name:ヨーロッパ会計学会年次総会
International/Domestic presentation:International presentation
Presentation date：2015.04.28
Title:Changes in Earnings Synchronicity over the Last 30 Years: Preliminary Evicdence from Japan
Presentation type:Oral presentation (general)