Personnel Information

写真b

WAKABAYASHI HIROMI

Organization
School of Business Administration
Research Fields, Keywords
IFRS, Fair Value, Comprehensive income, Financial Statement Comparability, Non-Gaap利益
External link

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

      Show links to external sites

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

      Show links to external sites

  • Affiliation:Konan University
    Department:Faculty of Business Administration
    Title:Associate Professor
    Date:2007.04 - 2009.03

      Show links to external sites

  • Affiliation:Tokyo International University
    Department:School of Business and Commerce
    Title:Associate Professor (as old post name)
    Date:2003.04 - 2007.03

      Show links to external sites

  • Affiliation:Tokyo International University
    Department:商学部
    Title:Lecturer
    Date:2000.04 - 2003.03

      Show links to external sites

Association Memberships 【 display / non-display

  • Academic society name:アメリカ会計学会
    Academic country located:Japan

      Show links to external sites

  • Academic society name:日本会計研究学会
    Academic country located:Japan

      Show links to external sites

  • Academic society name:国際会計研究学会
    Academic country located:Japan

      Show links to external sites

  • Academic society name:ヨーロッパ会計学会
    Academic country located:Japan

      Show links to external sites

Research Areas 【 display / non-display

  • Research field:Humanities & Social Sciences / Accounting

      Show links to external sites

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

      Show links to external sites

  • 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)

      Show links to external sites

  • 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

      Show links to external sites

  • 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)

      Show links to external sites

display all >>

Papers 【 display / non-display

  • 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)

      Show links to external sites

  • Language: Japanese
    Title: Accounting Comparability and Information Asymmetry
    Journal name: Accounting  vol.195  (4)  (p.1 - 344)
    Date of publication: 2019.04
    Author(s): Hiromi Wakabayashi

    Type of publication: Research paper (scientific journal)

      Show links to external sites

  • Language: English
    Title: IFRSと財務情報の比較可能性
    Journal name: 国際会計研究学会年報  (41・42)  (p.117 - 130)
    Date of publication: 2018.07
    Author(s): 若林公美

    Type of publication: Research paper (scientific journal)

      Show links to external sites

  • Language: Japanese
    Title: The Relationship between ROE Components and Future Performance
    Journal name: Konan Business Review  vol.58  (3)  (p.1 - 16)
    Date of publication: 2017.12
    Author(s): Baba, Taiji, Satoru Yamaguchi, Hiromi Wakabayashi

      Show links to external sites

  • Language: Japanese
    Title: The Concept of the Cost of Capital in Japan : The Transition and Background
    Journal name: 甲南経営研究  vol.57  (2)  (p.85 - 121)
    Date of publication: 2016.12
    Author(s): Taiji Baba, Hiromi Wakabayashi

    DOI: 10.14990/00002220
    Type of publication: Research paper (bulletin of university, research institution)

      Show links to external sites

display all >>

Books 【 display / non-display

  • 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

      Show links to external sites

  • 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

      Show links to external sites

  • 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

      Show links to external sites

  • Language: Japanese
    Title: 包括利益の実証研究
    Publisher: 中央経済社
    Date of publication: 2009.09
    Author(s): 若林公美

    Type of books: Scholarly book
    Authorship:Sole author

      Show links to external sites

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.

      Show links to external sites

  • 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

      Show links to external sites

  • 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

      Show links to external sites

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

      Show links to external sites

  • 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

      Show links to external sites

  • 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

      Show links to external sites

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

    Work type:Other

      Show links to external sites

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

      Show links to external sites

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)

      Show links to external sites

  • 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)

      Show links to external sites

  • 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)

      Show links to external sites

  • 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)

      Show links to external sites

  • 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)

      Show links to external sites

display all >>