NISHIMURA Mikihito

J-GLOBAL         Last updated: Mar 24, 2010 at 00:00
 
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Name
NISHIMURA Mikihito
Affiliation
Former Institution / Organization Otemon Gakuin University
Job title
Professor
Degree
Master (Economics)(Osaka University), Doctor (Economics)(Osaka University)

Research Areas

 
 

Education

 
 
 - 
1978
Graduate School, Division of Economics, Osaka University
 
 
 - 
1970
Faculty of Economics, Osaka University
 

Misc

 
Fundamental Problems of Standards of Accounting for Income Taxes
Japan Industrial Management and Accounting   61(4) 13-22   2002
Fundamental Models of Accounting for Income Taxes and the Trend of Its International Harmonization
JICPA Journal   14(6) 64-68   2002
The Logicality of Interperiod Income Tax Allocation
School of Business Administration of Kobe University, The Kenkyu Nempo   36,99-146    1990
Development of Accounting for Income Taxes
Japan Industrial Management and Accounting   47(1)    1987
The Nature of Corporate Income Taxes in Accounting and the Accounting Entity(1)
The Hikone Ronso   237    1986

Books etc

 
Theory of Accounting for Income Taxes: The Trend of International Harmonization and Its Probblems
Dobunkan   2001   
Theory of Accounting for Income Taxes under Operating Losses
Faculty of Economics of Shiga University   1984   
Financial Accounting(jointly authored)
1998   

Works

 
Investigation into the Actual Practices on Tax Accounting in Small and Medium-Sized Businesses
1991 - 1992
Investigation into the Actual Practices on Tax Accounting in Small and Medium-Sized Businesses
1993
Investigation into the Actual Practices on financial Accounting in Small and Medium-Sized Businesses
1995
Evaluation of Financial Efficiency of Some New Businesses Planned in the Process of the Reconstruction after the Great Hanshin Earthquake
1996 - 1997

Research Grants & Projects

 
Study on Accounting for Income Taxes
Study on Structures of Accounting Measurement