KIMURA Akihisa

J-GLOBAL         Last updated: Mar 1, 2019 at 02:41
KIMURA Akihisa
Yokohama National University
Graduate School of International Social Sciences International Social Sciences Section
Job title
Associate Professor
Doctor (Economics)(The University of Tokyo), Master(Economics)(The University of Tokyo)
Research funding number

Research Areas



Mar 2010
Graduate School, Division of Economics, The University of Tokyo
Mar 2005
Graduate School, Division of Economics, The University of Tokyo
Mar 2003
Faculty of Economics, The University of Tokyo

Published Papers

Nguyen Thi Thuy Phuong, Akihisa Kimura
Yokohama Journal of Social Sciences   23(2) 41-54   Sep 2018   [Refereed]
Classification Shifting in Multi-Step Income Statement: An Analysis of Its Patterns and Its Impact on Stock Prices
KIMURA Akihisa
   Jun 2018   [Refereed]
Classification Shifting in Profit and Loss on Disposal of Fixed Assets in Japanese Income Statement
KIMURA Akihisa
YOKOHAMA BUSINESS REVIEW   37(3-4) 103-125   Mar 2017
Market Valuation for Recurring Special Losses
Akihisa Kimura
ACCOUNTING   190(5) 563-575   Nov 2016
Market Valuation for Underdepreciation of Fixed Assets
KIMURA Akihisa
YOKOHAMA BUSINESS REVIEW   37(2) 193-205   Sep 2016

Conference Activities & Talks

Readability of Annual Reports: Evidences from Foreign Firms in the United States Stock Exchange
Nguyen Thi Thuy Phuong, Akihisa Kimura
The 8th International Conference of THE JAPANESE ACCOUNTING REVIEW   6 Jan 2018   
Value Relevance of Earnings Affected by Prior Accumulated Impairment Losses
8 Sep 2015   
The Value Relevance of Ordinary Income and Special Items: the Information Effects of Classification Shifting by Underdepreciation of Fixed Assets
Akihisa Kimura
International Conference on Accounting 2015 (ICOA 2015)   22 May 2015