NOGUCHI Akihiro


NOGUCHI Akihiro

J-GLOBAL         Last updated: May 8, 2019 at 04:18
 
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NOGUCHI Akihiro

Misc

 
IFRSs and Islamic Finance
Akihiro Noguchi
Journal of Business Adiministration   63(3) 191-205   Mar 2016   [Invited]
FIRST PAGE FOR THE HISTORY OF STOCK OPTIONS.
Noguchi, A., Futamura, M.
Academy of Accounting and Financial Studies Journal   19(1) 223-233   2015   [Refereed]
Purpose of this paper is to reveal the reason for treating stock option outstanding account as paid-in capital from the historical perspective. Why stock options were classified as equity will he clarified, based on the analysis of original form o...
Issue Equity Theory and Entity Equity Theory for Consolidated Financial Statements
Futamura Masako, Akihiro Noguchi
Accounting Progress   (15) 49-58   Sep 2014   [Refereed]
The motive for this paper was to apply the issue equity theory and the entity equity theory to the discussion for controlling interest and noncontrolling interest in the consolidated financial statements. Discussion for preferred shares has to be ...
Accounting for Contingent Equity and the Statement of Capitalization at Fair Value
Akihiro Noguchi
13 129-135   Oct 2013   [Invited]
Accounting for Stock Options with a Nominal Exercise Price
Akihiro Noguchi
ACCOUNTING   183(6) 16-26   Jun 2013   [Invited]

Books etc

 
Accounting for Contingent Capital Instruments
Noguchi, Akihiro
Mar 2004   
Accounting for Contingent Equity Financing
Noguchi, Akihiro
Apr 1999   

Conference Activities & Talks

 
Characterizing Accounting Research in Japan
Y. Tokuga, A. Noguchi, T. Yamashita
2015 Accounting Theory and Practice Conference   3 Dec 2015   
COUNTRY UNIQUENESS OF JAPAN
Akihiro Noguchi
American Accounting Association Annual Meeting   9 Aug 2015   
Panel Session
How to Incorporate Country Uniqueness into Accounting Research? Moderator: Gerald Lobo, University of Houston

Panelists:
Keryn Chalmers, Monash University
Soo Young Kwon, Korea University
Akihiro Noguchi, Nagoya University
T. J. Won...
SMALL SAMPLE STUDY: MARKET REACTION TO THE ANNOUNCEMENT OF CONVERTING PART-TIME WORKERS TO PERMANENT EMPLOYEES
Akihiro Noguchi
INTERNATIONAL CONFERENCE ON BUSINESS, ECONOMICS AND INFORMATION TECHNOLOGY 2015 Guam   23 Mar 2015   
By simply shifting one's burden to the others does not create value. The maximization of profit through inappropriate human resource policies and practices is unlikely to maximize value for the organization in the longer term (The International <I...
FIRST PAGE FOR THE HISTORY OF STOCK OPTIONS
M.Futamura, A.Noguchi
ICBEIT 2014 in Taipei   17 Mar 2014   
CLASSIFICATION BETWEEN LIABILITIES AND EQUITY: CASE OF SUKUK
M.Hanefah, A.Noguchi
ICBEIT 2014 in Taipei   17 Mar 2014