HIKI Naoharu

J-GLOBAL         Last updated: Jul 2, 2019 at 02:48
 
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Name
HIKI Naoharu
Affiliation
Nihon University
Section
College of Economics, Department of Industrial Management
Job title
Professor
Degree
Ph.D.Economics(Nagoya University)
Research funding number
50551181

Research Areas

 
 

Academic & Professional Experience

 
Apr 2013
 - 
Mar 2019
Associate Professor of Economics, Nihon University College of Economics
 
Apr 2019
   
 
Professor, Nihon University College of Economics
 

Education

 
 
 - 
Mar 2003
Administration, Graduate School, Division of Economics, Nagoya University
 

Published Papers

 
The Development of Pension Accounting Information
Naoharu Hiki
Keizai Shushi   81(3)    Oct 2011
Accounting for Retirement Benefits and Corporation Activities in Japan.
Naoharu Hiki
The Economic Science   51(1)    Jun 2003   [Refereed]

Misc

 
The Reexamination of Retirement Benefits Accounting for SMEs in Japan
KEIZAI SHUSHI(The Nihon University Economic Review)   89(1)    May 2019
Expected Difficulties Relating to the Accounting for New Pension Plans-The Validity of the Risk-Sharing Pension Costs-
KAIKEI(ACCOUNTING)   194(4)    Oct 2018
The New Risk-Sharing Arrangement for Pension Plan in Japan-For the Retirement Benefit Obligation-
Naoharu Hiki
KAIKEI(ACCOUNTING)   192(4)    Oct 2017   [Invited]
Identified Disclosure by Employers under Pension plans design change to Risk trasfers.
Naoharu Hiki
KAIKEI(ACCOUNTING)   190(1)    Jul 2016   [Invited]
The Relations between Pension Assets and Benefit Obligation in Retirement Benefit-Net Approach versus Gross Approach-.
Naoharu Hiki
Accounting   181(5)    May 2012   [Invited]