Personnel Information

写真b

WAKABAYASHI HIROMI

Organization
School of Business Administration
Research Fields, Keywords
Financial Statement Comparability, Non-Gaap利益, IFRS, Fair Value, Comprehensive income
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Graduate School 【 display / non-display

  • 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

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Degree 【 display / non-display

  • 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

  • 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

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Association Memberships 【 display / non-display

  • 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

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Research Areas 【 display / non-display

  • Research field:Humanities & Social Sciences / Accounting

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Research Career 【 display / non-display

  • 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

  • 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)

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Papers 【 display / non-display

  • 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 Wakabayashi

    Type 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 Otogawa

    Type 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 Wakabayashi

    Type 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 Wakabayashi

    Field of experts:Humanities & Social Sciences / Accounting

  • 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 Wakabayashi

    Type of publication: Research paper (scientific journal)

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Books 【 display / non-display

  • 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

  • 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

  • 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

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MISC 【 display / non-display

  • 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

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Works 【 display / non-display

  • 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:2021.01

    Work 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:2017.09

    Work 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:2014.11

    Work type:Other

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  • Work title: The 2nd TJAR Conference, Discussant, Jang Youn CHO, The Value Relevance of Accounting Information
    Date:2011.12

    Work type:Other

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Awards 【 display / non-display

  • 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

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Presentations 【 display / non-display

  • 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)

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