Personnel Information

写真b

TAN Peng

Organization
School of Business Administration
Research Fields, Keywords
Financial Statement Analysis, Accounting for Intangible Assets, International Accounting, Integrated Reporting
Teaching and Research Fields
My specialization is accounting. I am currently focusing on three main research topics. Firstly, I study the analysis of financial statements and accounting of intangible assets. Secondly, I am exploring how Japanese accounting standards and International Financial Reporting Standards (IFRS) influence stakeholder decision-making through comparative analysis. Thirdly, I am researching the impact of introducing integrated reporting systems on the capital markets.

Graduating School 【 display / non-display

  • Graduating School:Yamaguchi University
    Faculty:Faculty of Economics

    Kind of school:University
    Date of graduation:2003.03
    Completion status:Graduated
    Country location code:Japan

Graduate School 【 display / non-display

  • Graduate school:Kwansei Gakuin University
    Department:Graduate School, Division of Commerce

    Course completed:Doctor's Course
    Date of completion:2011.09
    Completion status:Completed
    Country:Japan

  • Graduate school:Kwansei Gakuin University
    Department:Graduate School, Division of Commerce

    Course completed:Master's Course
    Date of completion:2007.03
    Completion status:Completed
    Country:Japan

Degree 【 display / non-display

  • Degree name:博士(商学)
    Classified degree field:Humanities & Social Sciences / Accounting
    Conferring institution:Kwansei Gakuin University
    Acquisition way:Coursework
    Date of acquisition:2011.09

  • Degree name:修士(会計学)
    Classified degree field:Humanities & Social Sciences / Commerce
    Conferring institution:Kwansei Gakuin University
    Acquisition way:Coursework
    Date of acquisition:2007.03

  • Degree name:学士(経済学)
    Classified degree field:Humanities & Social Sciences / Economic theory
    Conferring institution:Yamaguchi University
    Acquisition way:Coursework
    Date of acquisition:2003.03

Association Memberships 【 display / non-display

  • Academic society name:日本管理会計学会
    Academic country located:Japan

  • Academic society name:日本知的資産経営学会
    Academic country located:Japan

  • Academic society name:日本社会関連会計学会
    Academic country located:Japan

  • Academic society name:日本簿記学会
    Academic country located:Japan

  • Academic society name:日本経済会計学会
    Academic country located:Japan

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Research Areas 【 display / non-display

  • Research field:Humanities & Social Sciences / Accounting

Papers 【 display / non-display

  • Title: The Impact of Voluntary Adoption of IFRS on Debt Financing: Evidence from Japan
    Journal name: Bulletin of Japanese Association for International Accouting Studies  vol.53  (p.15 - 31)
    Date of publication: 2023.12
    Author(s): Peng Tan

  • Title: The Impact of the COVID-19 Pandemic on Firms’ Financial Performance : An Evidence from Japan
    Journal name: Journal of Business Administration  vol.71  (1)  (p.155 - 184)
    Date of publication: 2023.10
    Author(s): Peng Tan

  • Language: Japanese
    Title: Voluntary IFRS Adoption and Corporate Valuation : Empirical Evidence from Japan
    Journal name: Journal of Business Administration  vol.70  (1・2)  (p.267 - 284)
    Date of publication: 2022.12
    Author(s): Peng Tan

    Field of experts:Humanities & Social Sciences / Accounting

  • Language: English
    Title: An Empirical Analysis for the Determinants of Learning Basic Accounting for First-Year Students
    Journal name: International review of business  vol.22  (p.43 - 63)
    Date of publication: 2022.03
    Author(s): Peng Tan, Masako Saito

    Type of publication: Research paper (bulletin of university, research institution)
    Co-author classification: Single Author
    Field of experts:Humanities & Social Sciences / Accounting

  • Title: Does Voluntary IFRS Adoption Enhance Investment Efficiency? : Evidence from Japan
    Journal name: Journal of Business Administration  vol.第68巻第4号
    Date of publication: 2021.03
    Author(s): Peng Tan

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Books 【 display / non-display

  • Language: Japanese
    Title: 研究開発費の会計-制度・理論・実証-
    Publisher: 中央経済社
    Date of publication: 2018.03
    Author(s): 譚 鵬

    Type of books: Scholarly book
    Authorship:Sole author

  • Language: Japanese
    Title: 生産性向上の理論と実践
    Publisher: 中央経済社
    Date of publication: 2016.03
    Author(s): 編著者:梶浦昭友

    Type of books: Scholarly book
    Authorship:Joint author

  • Language: Japanese
    Title: 新版経営分析事典
    Publisher: 税務経理協会
    Date of publication: 2015.03
    Author(s): 日本経営分析学会

    Type of books: Dictionary, encyclopedia
    Authorship:Joint author

  • Language: English
    Title: An Analysis of Japanese Management Styles, Business and Accounting for Business Researchers
    Publisher: MARUZEN PLANET
    Date of publication: 2014.05
    Author(s): The Committee for the Internationalization of Research Business Analysis Association

    Type of books: Scholarly book
    Authorship:Joint author

  • Language: Japanese
    Title: 株式会社簿記論
    Publisher: 中央経済社
    Date of publication: 2014.01
    Author(s): 編著者:平松一夫,島本克彦,引地夏奈子,譚鵬

    Type of books: Textbook, survey, introduction
    Authorship:Joint author

Research Projects 【 display / non-display

  • Research category:Grant-in-Aid for Early-Career Scientists
    Project year:2018.04 - 2022.03
    Title:会計制度の変革が企業投資行動に与える影響に関する研究

  • Research category:Grant-in-Aid for Scientific Research(B)
    Project year:2017.04 - 2021.03
    Title:教育技術移転アプローチによるインドネシア会計教育基盤の形成

Presentations 【 display / non-display

  • Language:Japanese
    Conference name:日本会計研究学会第82回全国大会
    Holding date:2023.09
    Presentation date:2023.09.03
    Title:新型コロナウイルスパンデミック時における企業価値と情報開示
    Presentation type:Oral presentation (general)

  • Conference name:日本会計研究学会関東部会・関西部会・東北部会合同部会
    Holding date:2023.03
    Presentation date:2023.03.11
    Title:新型コロナウイルスパンデミックが企業業績に与える影響
    Presentation type:Oral presentation (general)

  • Conference name:国際会計研究学会第39回研究大会
    Holding date:2022.10
    Presentation date:2022.10
    Title:IFRS任意適用が負債による資本調達に及ぼす影響
    Field of experts:Humanities & Social Sciences / Accounting

  • Conference name:⽇本社会関連会計学会 第34回⻄⽇本部会
    Holding date:2022.07
    Presentation date:2022.07
    Title:IFRS の任意適用は会計情報の価値関連性を高めるか?
    Presentation type:Oral presentation (general)
    Field of experts:Humanities & Social Sciences / Accounting

  • Language:Japanese
    Conference name:日本社会関連会計学会第32回全国大会
    Holding date:2019.11
    Presentation date:2019.11
    Title:統合報告をめぐる実証研究の動向と課題
    Presentation type:Symposium, workshop panel (nominated)
    Field of experts:Humanities & Social Sciences / Accounting

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