Miho Nakamura - My portal - researchmap

Profile Information

Affiliation: Assistant Professor, Faculty of Economics Department of Business Studies, Oita University

Degree: Ph. D(Commerce)(Hitotsubashi University)

J-GLOBAL ID: 200901068966578558
researchmap Member ID: 5000079624

Research Interests

1

International Financial Accounting and Finance

Research Areas

1

Humanities & social sciences / Accounting / International Financial Accounting and Finance

Research History

3

Apr, 2006 - Present

Associate Professor, Faculty of Economics, Oita University (National University)
Apr, 2015 - Mar, 2016

Visiting Researcher, Faculty of Economics, University of Valencia
Apr, 2004

Lecturer, Faculty of Economics, Oita University

Education

1

- 2004

Ph.D. in Commerce (Financial Accounting), Department of Commerce and Management, Graduate School, Hitotsubashi University

Papers

9

Transitioning to IFRS in Japan: Corporate Perceptions of Costs and Benefits

Chikako Ozu, Miho Nakamura, Kyoko Nagata, Sidney J. Gray

Australian Accounting Review, 28(1) 4-13, Mar 1, 2018
IFRS概念フレームワーク討議資料における当期損益の質的要件とOCI項目の認識範囲に関する考察

中村美保

産業經理, 74(1) 109-117, Apr, 2014
The Analysis on Relation between Comprehensive Income and Firm's Finance Behavior

中村美保

會計, 183(2) 215-228, Feb, 2013
マネジメント・アプローチの適用をめぐる利害関係者の反応

中村美保

産業經理, 70(1) 100-110, Apr, 2010
The history of financial statement presentation and the change for management approach

中村美保

Accounting, 177(3) 357-369, Mar, 2010
Does comprehensive reporting prevent managers from earnings managements?

中村美保

Accounting, 174(1) 75-88, Jul, 2008
What Does the Reclassification of Income Mean?

中村美保

Oita University economic review, 58(3) 23-46, Sep, 2006
Change of the conception of financial performance

Nakamura Miho

Oita University economic review, 56(6) 29-54, Mar, 2005
Value-Relevance of Comprehensive Income in Japan

Nakamura Miho

The Hitotsubashi review, 130巻 5号 64-80頁(5) 494-510, Nov 1, 2003

Books and Other Publications

1

IFRS適用のエフェクト研究 = The effect study on the implementation of IFRS

小津稚加子編 (Role: Contributor)

中央経済社, 中央経済グループパブリッシング (発売), 2017 (ISBN: 9784502230110)

Presentations

2

Preparers’ perceived benefits of IFRS:What factors determine financial statements preparers’ attitude towards IFRS?

NAKAMURA Miho

40th European Accounting Association@Valencia, May 11, 2017
Preparers’ perceived benefits and costs of IFRS in Japan

NAKAMURA Miho

7th International Workshop on Accounting & Regulation @Siena, Jun, 2016

Professional Memberships

4

Research Projects

2

業務報告をめぐる会計基準の論理と証券市場の評価

1998 - 2014
Peformance Reporting and Stockmarlcet valuation

1998 - 2014