TAN Peng
Organization
School of Business Administration Professor
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 】
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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 】
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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 】
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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 】
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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
Research Areas 【 display / non-display 】
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Research field:Humanities & Social Sciences / Accounting
Papers 【 display / non-display 】
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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 -
Language: Japanese
Title: Voluntary IFRS Adoption, Cost of Capital, and Firm Value: Evidence from Japanese Listed Companies
Journal name: Journal of Business Administration vol.72 (4) (p.1 - 48)
Date of publication: 2025.03
Author(s): Peng TanField of experts:Humanities & Social Sciences / Accounting
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Title: Corporate Value and Information Disclosure Under the COVID-19 Pandemic
Journal name: The Review of Economics and Business Management (51) (p.75 - 85)
Date of publication: 2024.03
Author(s): Peng Tan -
Title: Voluntary IFRS Adoption and the Cost of Debt in Japan
Journal name: Accounting vol.205 (3) (p.268 - 281)
Date of publication: 2024.03
Author(s): Peng TanType of publication: Research paper (scientific journal)
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Title: Voluntary Adoption of IFRS and Value Relevance of Accounting Information: Evidence from Japan
Journal name: Journal of Business Administration vol.71 (3) (p.247 - 272)
Date of publication: 2024.03
Author(s): Peng Tan
Books 【 display / non-display 】
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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
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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
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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
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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
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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 】
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Research category:基盤研究(C)
Project year：2024.04 - 2027.03
Title:日本におけるIFRS任意適用が企業の資本調達に与える影響に関する研究
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Research category:Grant-in-Aid for Early-Career Scientists
Project year：2019.04 - 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
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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 】
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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)
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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)
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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