OSHIKA, Tomoki

J-GLOBAL         Last updated: Mar 29, 2019 at 02:45
OSHIKA, Tomoki
Waseda University
Faculty of Commerce School of Commerce
Job title
M.A. in Commerce
Research funding number

Research Areas


Academic & Professional Experience

Apr 2000
Mar 2004
Research Associate, Media Network Center, Waseda University
Apr 2004
Mar 2007
Assistant Professor, School of Commerce, Waseda University
Apr 2007
Mar 2014
Associate Professor, Faculty of Commerce, Waseda University
Apr 2014
Professor, Faculty of Commerce, Waseda University


Faculty of Commerce, Waseda University
Accounting Information, Graduate School, Division of Commerce, Waseda University
Accounting Information, Graduate School, Division of Commerce, Waseda University

Awards & Honors

Sep 2011
Aug 2005

Published Papers

Financial KPIs for Sustainability: Evidence from Japanese Long-lived Firms
Chika Saka, Tomoki Oshika, and Masayuki Jimichi
International Review of Business   (19) 1-18   Mar 2019   [Invited]
Does Tax Avoidance Diminish Sustainability? An Empirical Study using Global Data
Tomoki Oshika
86 1-10   Mar 2018   [Invited]
Tomoki Oshika and Chika Saka
Social Responsibility Journal   13(3) 625-642   Jul 2017   [Refereed]
The framework of the International Integrated Reporting Council (IIRC) is principles-based and does not provide specific key performance indicators (KPIs) for integrated thinking and reporting. Therefore, the purpose of this paper is to propose KP...
Value Relevance of Non-financial Information and the Integrated Reporting as a Disclosure Channel
Tomoki Oshika
(446) 53-72   Mar 2016
Chika Saka and Tomoki Oshika
Sustainability Accounting, Management and Policy Journal   5(1) 22-45   Feb 2014

Books etc

中央経済社   Aug 2011   ISBN:978-4-502-44140-0
英和和英 IFRS会計用語辞典
中央経済社   Jun 2010   ISBN:978-4-502-22990-9
学びとコンピュータ ハンドブック(8.7担当)
東京電機大学出版局   Aug 2008   ISBN:978-4-501-54420-1

Conference Activities & Talks

Does Tax Avoidance Diminish Sustainability?
T. Oshika, C. Saka, and M. Jimichi
European Accounting Association 41st Annual Congress   1 Jun 2018   
Two-year Trial of 10-minute Flipped Classrooms and Handheld-device-based Quizzes
Tomoki Oshika
American Accounting Association Annual Meeting 2016   8 Aug 2016   
Created Value as a Sustainability KPI for Integrated Reporting
Tomoki Oshika, and Chika Saka
Korean International Accounting Association 2015 Annual Meeting   7 Nov 2015   
Created Value as a Sustainability KPI for Integrated Reporting
Tomoki Oshika, and Chika Saka
American Accounting Association Annual Meeting   12 Aug 2015   
Created Value as Sustainability KPIs for Integrated Reporting
Accounting and Control Seminar Series, INSEAD   5 Mar 2015   

Research Grants & Projects

Developing Sustainability Accounting for Mature Socio-Economies Drawing upon Applied Institutional Mechanism Design and Social Philosophy
Project Year: Apr 2018 - Mar 2023
Empirical Study on Carbon Accounting Information and Corporate Value
Project Year: Apr 2012 - Mar 2015
1.We find that (1) corporate carbon emissions have a negative relation with the market value of equity, (2) the disclosure of carbon management has a positive relation with the market value of equity, and (3) the positive relation between the disc...
Empirical research on the effect of managerial faithfulness on financial reporting on enterprise value
Project Year: Apr 2011 - Mar 2015
This research project aims to empirically test if the faithful managements of listed companies and the faithful financial reporting of their outcome yield the improvement of their enterprise value.Within the project period, we conduct several empi...
Project Year: 2008 - 2011
In this research, we first have put in place the infrastructure necessary for financial reporting and surrounding area, discussed issues on disclosure diversification and overload, and finally considered what accounting should do on various issues...
Project Year: 2001 - 2002
In the first year, we compared "Nikkei NEEDS Database" with "Standards & Poor's Research Insight", in its contents, usage, and usability. Nikkei NEEDS database has a relatively simple interface, with its search criteria limited to some important v...