TOKUGA Yoshihiro

J-GLOBAL         Last updated: Jun 23, 2019 at 01:01
 
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Name
TOKUGA Yoshihiro
URL
http://www.econ.kyoto-u.ac.jp/~tokuga/
Affiliation
Kyoto University
Section
Graduate School of Economics, Graduate School of Economics
Job title
Professor
Degree
Ph.D(Economics)(Kyoto University), Master of Economics(Kyushu University)

Research Areas

 
 

Academic & Professional Experience

 
1983
 - 
1987
Full-Time Lecturer,
 
 
   
 
Faculty of Commerce,
 
 
   
 
Kumamoto University of Commerce
 
1987
 - 
2000
Associate Professor,
 
 
   
 
Faculty of Economics,
 

Education

 
 
 - 
1983
Accounting, Graduate School, Division of Economics, Kyushu University
 
 
 - 
1978
Division of Bussiness Administration, Faculty of Economics, Kyushu University
 

Committee Memberships

 
2000
 - 
2003
Japan Accounting Association  Councillor
 
2002
 - 
2004
Japan Book-Keeping Association  Director
 
2001
 - 
2003
Accounting History Association  Auditor, member of the selection committee for the Accounting History Association Award
 
2002
 - 
2004
The Japan Society for Social Science of Accounting  Director
 

Awards & Honors

 
2000
Japan Accounting Association Ohta & Kurosawa Award
 
1997
Japan Accounting Association JAA Award
 

Published Papers

 
Market Reaction to the Disclosure of Unfunded Pension Benefit Obligation Write-Off Policies in Japan.
Yoshihiro Tokuga , Choi,Jong-Seo
SEOUL JOURNAL OF BUSINESS Vol.13, No. 2 59-82      Jun 2007   [Refereed]
Japan's Dilemma and Response to IFRS: the European Union or the United States.
Yoshihiro Tokuga
Issues in East Asian Economic Development, Organized Jointly By Department of Economics and College of Business Administration,Seoul National University103-121      Dec 2006
The Obstacles to International Harmonization of Accounting in Japan
Yoshihiro Tokuga
經濟學研究   61(3) 151-162   Oct 1995
The Background to the Incident of the Securities Loss Compensations in Japan--Economic,Political,and Cultural Aspects
Yoshihiro Tokuga
経済学研究   57(3) 133-173   Oct 1991

Misc

 
The evolution of accounting regulation in Japan, 2001–2015
TOKUGA Yoshihiro
   Jun 2018
Controversies over the Development of JMIS
TOKUGA Yoshihiro with N.Tsunogaya
   Mar 2015   [Refereed][Invited]
International Accounting Section Chair and Commentator
Yoshihiro Tokuga
The Second Asian Pacific Interdisciplinary Research of Accounting      Aug 1998

Conference Activities & Talks

 
Hidden Champions [Invited]
TOKUGA Yoshihiro
18 Jan 2019   
The evolution of accounting regulation in Japan, 2001–2015
TOKUGA Yoshihiro
41st Annual Congress, European Accounting Association   1 Jun 2018   
History, tradition and geopolitics: The hidden truth behing the financial accounting numbers of Kyoto-based companies
TOKUGA Yoshihiro
The Ninth Accounting History International Conference   8 Sep 2017   
Kyoto Entrepreneurism [Invited]
TOKUGA Yoshihiro
26 Dec 2016   
Changes in the International Accounting Standards Board’s Standard-setting Approach: A Focus on the Principles-based Approach
TOKUGA Yoshihiro
2016Annual Meeting, American Accounting Association   9 Aug 2016   
Preference of ASBJ to systematic amortization of goodwill and full-recycling [Invited]
TOKUGA Yoshihiro
2016Annual Meeting, American Accounting Association   9 Aug 2016   
Japan’s Response to the IFRS -Historical Analysis to Understand the Current Situation- [Invited]
TOKUGA Yoshihiro
28 Jun 2016   
Kyoto Entrepreneurism -The Zest and Spirit of the One and Only Business with Long-Standing Traditional Craftsmanship-
TOKUGA Yoshihiro
National Taipei University   23 Dec 2015   
Principles-based approach vs. rules-based approach to accounting standards [Invited]
TOKUGA Yoshihiro
THE THIRD BIENNIAL KOC UNIVERSITY-KYOTO UNIVERSITY RESEARCH FORUM   19 Sep 2015   
The IASB’s Changing Approaches: A Possible Crisis? [Invited]
TOKUGA Yoshihiro
THE THIRD BIENNIAL KOÇ UNIVERSITY-KYOTO UNIVERSITY RESEARCH FORUM: WORKSHOP ON MANAGEMENT & FINANCE   19 Sep 2015   
Controversies over the Development of JMIS [Invited]
TOKUGA Yoshihiro
Korean Accounting Review International Symposium,Korea Accounting Association (KAA) and Korea Accounting Standards Board   31 Mar 2015   
Association between Accounting System and its Infrastructure
TOKUGA Yoshihiro
The 12nd World Congress of Accounting Educators and Researchers   15 Nov 2014   
Accounting for risk: Implications of the IFRS’s new hedge accounting model [Invited]
TOKUGA Yoshihiro
Risk Japan   9 Jun 2014   
Economic Consequences of Fair Value Accounting: A Review of Recent Literature
TOKUGA Yoshihiro
AIMS2013   13 Jun 2013   
Valuasion of IASB/FASB's Fair Valuation Plicy
国立台湾大学ワークショップ   Mar 2012   国立台湾大学
Donna Street 教授講演会 司会
9 Sep 2011   東京理科大学
Accounting in Japan and Its Internationalization.
日韓国際シンポジウム「国際化と経営・会計」   20 May 1994   釜山大学・九州大学共催
The Issues in the International Harmonization of Accounting Standards
18 Nov 1988   ハワイ大学経営学部及び経営学大学院

Works

 
Basic Concepts of Accounting
1999 - 2001
Accounting Reforms in Japan and Korea
2000 - 2005
Nature of Accounting Provisions
2002 - 2003

Research Grants & Projects

 
Accounting Behavior of Venture Firms before and after the IPO
Grant-in-Aid for Scientific Research
Project Year: 2002 - 2005
Conflicts of the Current Social Systems with the Imported Accounting Systems
Grant-in-Aid for Scientific Research
Project Year: 1988 - 2005
Definition, Recognition and Measurement of Liabilities
Grant-in-Aid for Scientific Research
Project Year: 1980 - 2005
Valuation of R&D Investment
Public/Private Cooperative Joint Researches
Project Year: 2003 - 2006
IPO of Venture Business