Nobuhito Ochi

Nobuhito Ochi

J-GLOBAL         Last updated: Oct 19, 2019 at 22:14
Nobuhito Ochi
Shobi University
Faculty of Policy Management
Research funding number

Research Areas


Published Papers

越智 信仁
経営分析研究   35(35) 27-40   Mar 2019   [Refereed]
Nobuhito Ochi
International Journal of Financial Research   9(4) 19-34   Oct 2018   [Refereed]
Nobuhito Ochi
Journal of Modern Accounting and Auditing   13(12) 493-507   Dec 2017   [Refereed]


越智 信仁
企業研究   (31) 289-307   2017
 As a basis for selecting fair value measurement, IFRS 9 Financial Instruments is built on a classification and measurement approach for financial assets that reflects the business model under which they are managed. It is a similar concept to "th...
OCHI Nobuhito
Shobi journal of policy studies, Shobi University   22(22) 43-56   Jun 2016
In recent years, accounting fraud cases over accounting estimates have been conspicuousin Japan, and internationally significant measurement uncertainty in accounting estimates,including fair value measurements, also has come to be identified as a...
OCHI Nobuhito
Bulletin of policy and management, Shobi-Gakuen University   27(27) 53-69   Mar 2016
Social capital (SC) has been taken up as one of the six categories of capital identifiedby the International Integrated Reporting Framework, and organizations often find adopting that terminology to be an appropriate way to structure or articulate...
越智 信仁
企業研究   (29) 41-62   2016   [Invited]
OCHI Nobuhito
Bulletin of policy and management, Shobi-Gakuen University   (26) 21-39   Sep 2015
The Capitals (stocks of value) are categorized in the International Integrated ReportingFramework as financial, manufactured, intellectual, human, social and relationship, and natural capital. They are increased, decreased, or transformed through ...

Conference Activities & Talks

Reporting of Real Option Value related ESG: Including Complementary Systems for Disclosure Incentives
Nobuhito Ochi
May 2018