KITORA Yuko

J-GLOBAL         Last updated: Apr 9, 2019 at 09:23
 
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Name
KITORA Yuko
Affiliation
Doshisha Women's College of Liberal Arts
Section
Faculty of Contemporary Social Studies, Department of Social System Studies
Job title
Lecturer
Degree
Master(Kwansei Gakuin University)
Research funding number
50369675

Research Areas

 
 

Education

 
 
 - 
2003
Graduate School, Division of Commerce, Kwansei Gakuin University
 
 
 - 
1998
Faculty of Commerce, Kwansei Gakuin University
 

Published Papers

 
KITORA Yuko
Doshisha Women's College Annual Reports of Studies   69 19-52   Dec 2018   [Refereed]
This study aims to investigate the impact of corporate attitude toward internal control systems development on earnings announcement lags. Earnings announcements provide crucial information for investors. Therefore, identifying firm-specific chara...
KITORA Yuko
Socio-Informatics   6(1) 1-18   2017   [Refereed]
This paper aims to investigate the relation between internal control systems development and the improvement of timeliness of annual earnings announcements. Earnings announcements are one of the most important pieces of information for investors. ...
KITORA Yuko, OKUDA Shin'ya
The Journal of Business Analysis   (30) 22-33   Mar 2014   [Refereed]
We focus on idiosyncratic risk and investigate whether the announcement of the basic policy on internal control systems improves the information quality and decreases the risk faced by investors. Contrary to previous studies, which focus on the re...
KITORA Yuko, OKUDA Shin'ya
Doshisha Women's College of Liberal Arts annual reports of studies   64 1-17   Dec 2013   [Refereed]
We investigate the market reaction to the announcement of internal control systems development. First, we analyze whether the market reactions vary with the activeness of internal control systems development by focusing on the times of the announc...
Yuko KITORA
Bulletin of Institute for Interdisciplinary Studies of Culture Doshisha Women’s College of Liberal Arts   29 16-39   Mar 2012   [Refereed]
The purpose of this study is to investigate why companies revise their basic policy on internal control systems, as established in accordance with Japanese Companies Act and its enforcement regulations.
In this paper, I analyze textual data descri...
Yuko KITORA
Doshisha Women's College of Liberal Arts annual reports of studies   61 11-28   Dec 2010   [Refereed]
KITORA Yuko
Journal of environmental conservation engineering   39(8) 486-492   Aug 2010   [Refereed]
KITORA Yuko
Journal of Environmental Conservation Engineering   39(2) 103-111   Feb 2010   [Refereed]
Yuko KITORA
Journal of socio-information studies   14(1) 33-45   Jan 2010   [Refereed]
One of the aspects of accounting research is studying the effect of corporate dis-closure. This paper focuses on corporate websites, which is one medium used for corporate disclosure, and empirically investigates the effect of disclosure on corpor...
Yuko KITORA
Accounting progress   (10) 28-42   Sep 2009   [Refereed]
This paper investigates whether corporate posture toward disclosure as part of Corporate Social Responsibility (CSR) positively affects disclosures on corporate websites. First, it is revealed whether descriptions regarding disclosure are mentione...
KITORA Yuko, OKUDA Shin'ya
Hitotsubashi business review   57(1) 152-163   Jun 2009   [Refereed]
Yuko KITORA
Journal of socio-information studies   13(1) 17-29   Jan 2009   [Refereed]
This paper aims to classify companies according to the basic Corporate Social Responsibility (CSR) policy by using the text mining approach, a technique for the quantitative analysis of textual data.
The paper deals with textual data on the basic ...
KITORA Yuko
Doshisha Women's College of Liberal Arts annual reports of studies   59 55-67   Dec 2008   [Refereed]
Yuko KITORA
Journal of contemporaty social studies Doshisha Women’s College of Liberal Arts   (4) 1-15   Mar 2008
This paper simultaneously investigates the (1) relationship between Corporate Social Performance (CSP) and the quality of corporate social and environmental disclosure; and (2) the relationship between the quality of corporate social and environme...
KITORA Yuko, OKUDA Shin'ya
Corporate Ownership & Control   5(2) 212-224   2008   [Refereed]
It is believed to be increasingly important for firms to be engaged in extensive disclosure in Japan. This paper simultaneously investigates the relationship between Corporate Social Performance (CSP) and corporate attitude toward extensive disclo...
KITORA Yuko
Doshisha Women's College of Liberal Arts annual reports of studies   58 27-42   Dec 2007   [Refereed]
Yuko KITORA
Hitotsubashi business review   55(3) 180-191   Dec 2007   [Refereed]
Yuko KITORA
Security analysts journal   45(10) 98-113   Oct 2007   [Refereed]
記虎 優子
Journal of socio-information studies   11(2) 13-26   Mar 2007   [Refereed]
This paper investigates the impact of financial disclosure on non financial aspects. It focuses on corporate reputation as the measure of the effects of financial disclosure, instead of the cost of capital, which is a very popular measure in accou...
KITORA Yuko, OKUDA Shin'ya
Reserch in Corporate Social Accounting and Reporting   18 31-43   Dec 2006   [Refereed]
KITORA Yuko
Environmental conservation engineering   35(11) 839-847   Nov 2006   [Refereed]
Recently, an increasing number of Japanese companies have developed environmental reports and voluntarily disclosed sustainability reports or environmental and social reports. These reports are known generally as CSR (Corporate Social Responsibili...
Yuko KITORA
Journal of sustainable management   6(1) 97-109   Sep 2006   [Refereed]
Yuko KITORA
The JSRI journal of financial and securities markets   (55) 95-111   Sep 2006   [Refereed]
KITORA Yuko
Journal of Environmental Conservation Engineering   34(11) 812-820   Nov 2005   [Refereed]
Most accounting research has focused on investors as the principal users of corporate disclosure. Recently, stakeholders besides investors are also being focused on in accounting research as an increasing number of corporations voluntarily disclos...
A Study on Corporate Disclosure
Yuko KITORA
Kwansei Gakuin University      Feb 2005   [Refereed]
Yuko KITORA
Accounting progress   (3) 56-64   Sep 2002   [Refereed]
A Study on the Future of Corporate Disclosure: Focusing on Financial Reporting
Yuko KITORA
Kwansei Gakuin University      Mar 2000

Misc

 
Yuko KITORA
Contemporary disclosure research   (9) 77-83   Mar 2009
This paper classifies companies based on the basic Corporate Social Responsibility (CSR) policy. It then proceeds to investigate whether the level of disclosure on corporate websites depends on the presence or absence of the policy and the differe...
KITORA Yuko, OKUDA Shin'ya
The accounting   170(2) 227-238   Aug 2006
KITORA Yuko, OKUDA Shin'ya
The accounting   169(5) 723-735   May 2006
Yuko KITORA
Bulletin of Osaka Seikei College   (3) 81-92   Mar 2006
Yuko KITORA
SangyouKeiri (The Japan Industrial Management & Accounting Institute)   65(1) 100-107   Apr 2005
Yuko KITORA
Bulletin of Osaka Seikei College   (2) 41-54   Mar 2005
The Importance of Non-Financial Information and Corporate Disclosure
16(9) 26-27   Sep 2004
Kitora Yuko
Kwansei Gakuin shogaku kenkyu   (52) 47-64   Mar 2003
Kitora Yuko
Journal of business administration of Kwansei Gakuin University   50(3) 51-66   Feb 2003
Yuko KITORA
Accounting   54(4) 591-595   Apr 2002
Kitora Yuko
Kwansei Gakuin shogaku kenkyu   (49) 97-122   Sep 2001
Kitora Yuko
Kwansei Gakuin shogaku kenkyu   (48) 21-48   Mar 2001
Kitora Yuko
Kwansei Gakuin shogaku kenkyu   (47) 1-20   Sep 2000
Study on the Future of Disclosure-financial reporting-

Conference Activities & Talks

 
The Effects of the Announcement of Internal Control Systems Development on Firms’ Risk
KITORA Yuko and OKUDA Shin'ya
25 Oct 2013   
We focus on idiosyncratic risk and investigate whether the announcement of the basic policy on internal control systems improves the information quality and decreases the risk faced by investors. Contrary to previous studies, which focus on the re...

Research Grants & Projects

 
Doshisha Women's College of Liberal Arts: Research Grant
Project Year: Jun 2018 - Mar 2019    Investigator(s): KITORA Yuko
Doshisha Women's College of Liberal Arts: Research Grant
Project Year: Jun 2017 - Mar 2018    Investigator(s): KITORA Yuko
This study aims to investigate the impact of corporate attitude toward internal control systems development on earnings announcement lags. Earnings announcements provide crucial information for investors. Therefore, identifying firm-specific chara...
Grant-in-Aid for Scientific Research (C)
Project Year: Apr 2010 - Mar 2017    Investigator(s): Yuko KITORA
This study focuses on listed companies' voluntary releases that announce the basic policy on internal control systems development, as established in accordance with the Japanese Companies Act. These releases are implemented according to listing ru...
Doshisha Women's College of Liberal Arts: Research Grant
Project Year: Apr 2010 - Mar 2011    Investigator(s): KITORA Yuko
Ministry of Education, Culture, Sports, Science and Technology: Grant-in-Aid for Young Scientists (B)
Project Year: Apr 2007 - Mar 2010    Investigator(s): Yuko KITORA
This study makes a broad interpretation of corporate governance by considering that it involves various corporate stakeholders. Thus, it assumes that corporate disclosure is included in the corporate governance mechanism by multi-stakeholders. On ...