KAWAMURA, Yoshinori

写真a

Affiliation

Faculty of Commerce, Graduate School of Accountancy

Job title

Professor

Homepage URL

http://www2g.biglobe.ne.jp/~ykawamur/

Concurrent Post 【 display / non-display

  • Faculty of Commerce   School of Commerce

  • Affiliated organization   Global Education Center

  • Faculty of Commerce   Graduate School of Commerce

Education 【 display / non-display

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    1994

    Waseda University   Graduate School, Division of Commerce  

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    1991

    Waseda University   Graduate School, Division of Commerce  

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    1991

    Waseda University   Graduate School, Division of Commerce  

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    1991

    Waseda University   Graduate School, Division of Commerce  

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    Waseda University   Faculty of Commerce  

Degree 【 display / non-display

  • 修士

Research Experience 【 display / non-display

  • 2008.04
    -
    2010.03

    会計検査院   特別研究官

  • 2008.07
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    2009.07

    日本銀行   金融研究所   客員研究員

  • 2005.10
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    2007.09

    日本銀行   金融研究所   客員研究員

Professional Memberships 【 display / non-display

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    米国会計学会

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    国際会計研究学会

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    日本会計研究学会

 

Research Areas 【 display / non-display

  • Accounting

Papers 【 display / non-display

  • 金融商品と金融機関の会計・管理・規制

    川村義則

    會計   193 ( 1 ) 52 - 64  2018.01

  • 会計「諺」則 Tell it as it is.

    川村義則

    企業会計   69 ( 11 )  2017.11

  • 書評 杉本徳栄著『国際会計の実像 : 会計基準のコンバージェンスとIFRSsアドプション』

    川村義則

    會計   192 ( 4 ) 477 - 480  2017.10

  • 佐藤孝一先生――先生と早稲田会計学と『企業会計』――

    川村義則

    企業会計   69 ( 1 ) 32 - 36  2017.01  [Invited]

  • 連結財務諸表をめぐる残された課題─子会社の固有のれんと親会社の支配プレミアム

    川村義則

    会計・監査ジャーナル   29 ( 1 )  2017.01  [Invited]

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Books and Other Publications 【 display / non-display

  • 純利益と包括利益(斎藤静樹・徳賀芳弘責任編集『体系現代会計学第1巻・企業会計の基礎概念』第5章所収)

    Kawamura, Yoshinori

    2011.04

  • 米国における公正価値測定(日本会計研究学会特別委員会『公正価値測定の意義とその限界』中間報告書所収)

    2010.09

  • 国際公会計基準と米国の公会計基準の現状に関する調査(平成21 年度海外行政実態調査報告書)

    川村義則, 青木孝浩

    会計検査院  2010.03

  • IFRS対応を考える(「別冊企業会計・IFRS導入の論点」中央経済社、所収)

    秋葉賢一, 大日方隆, 川村義則, 倉田幸路, 万代勝信, 佐藤信彦

    中央経済社  2009.10

  • グローバル財務報告——その真実と未来への警鐘

    ベンストン・ブロムウィッチ・ライタン, ワーゲンホファー著, 川村義則, 石井明監訳, 上田晋一, 山内暁, 赤塚尚之, 中村文彦訳

    中央経済社  2009.03

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Research Projects 【 display / non-display

  • Incentive-based Financial Reporting Models for Government and Not-for-Profit Entities

    Project Year :

    2019.04
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    2022.03
     

  • Fundamental and Clinical Study Toward Reform of Public-Sector Accounting in the Decreasing Birth-Rate and Aging Society

    Project Year :

    2016.04
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    2019.03
     

  • International Comparative Analysis of Public Sector Accounting Standars

    Project Year :

    2012.04
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    2015.03
     

     View Summary

    This study analyzes differences between governmental and non-profit organization accounting (this study calls public-sector accounting) standards among countries (e.g. Japan, U.S., U.K.), and consistency between public-sector accounting standards and business accounting standards. This study focuses on some specific areas in accounting standards, such as accounting for infrastructure assets, natural resources and deferred inflow and outflow, and obtained results that there is some trade-offs between appropriate mapping of activity of each organization and consistency between public and business organizations standards. Moreover, this study elaborates how to mitigate the cost which derived from the trade-offs by analyzing the published financial statements of public-sector entities, the characteristics of the reporting entity of financial statements, and the due processes of GASB, IPSASB and Japanese public-sector’s accounting standards setters

  • Significance and Limitations of Fair Value Measurement

    Project Year :

    2010.04
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    2013.03
     

     View Summary

    In this study, we discussed fair value concepts, and attempted to reveal the limitations and prospects of fair value measurements. It was accomplished with the two objects or methods, (1)research of fair value measurement theory and accounting system, (2)empirical research with archival, experimental and questionnaire data. We conclude that fair value concepts are confusion, if fair value is not observable, then it decrease earnings quality and auditors also need careful treatments in estimated fair value auditing

  • Empirical Research on Accounting to Provide Implications for Future Accounting Institution

    Project Year :

    2005
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    2007
     

     View Summary

    Our subject to study is Empirical Research on Accounting to Provide Implications for Future Accounting Institution. First, we pointed out specifically issues of conceptual framework of accounting, individual accounting standards, Japanese Corporate Law related to business accounting, conformity rule of tax with accounting, and quality of auditing in 2005.
    Discussing a way out of the issues, we performed twelve empirical researches from 2006 through 2007 to provide implications for future accounting institution, i.e.,(1) relevance and reliability of financial accounting information,(2) relative and incremental explanatory power of dirty surplus for debt interest rate,(3) value relevance of the multi-step income statement,(4) relationship between flexibility of the accounting standard by retirement benefit plans and management accounting choice,(5) value relevance of the accounting loss information,(6) value relevance of the estimated liabilities required by the industry law,(7) relationship between audit quality and internal control,(8)information content of net income and comprehensive income,(9) value relevance of deferred tax assets,(10) relationship between retained earnings ratio and debt contract,(11) accounting for long-term construction contract and its information content,(12) value relevance of earnings including gains from lapse of warrants. We provided some ideas to improve future accounting institution based on the results of the empirical researches.
    We collected these studies and published two brochures. One is written in Japanese and the other one is written in English. Both of them were distributed to members of Japanese Accounting Association. The Japanese edition consists of six parts, 21 chapters. The English edition consists of five papers, i.e., the above second, third, seventh, eighth papers, and the paper contributed by Professor Douglas J.Skinner, Chicago University. When we had a workshop on February 2006 cosponsored by Osaka University of Economics, Professor Skinner and Professor Hitoshi Takehara, Tsukuba University, presented a paper. I was a commentator of the paper presented by Professor Skinner. The presented paper is included in the English edition brochure.
    The above second, third, seventh papers were accepted to present at the 29th Annual Congress of European Accounting Association on March, 2006. Professor Otomasa presented the second paper and Suda presented the the third paper. Professor Suzuki presented the seventh paper. The eighth paper was accepted to present at 7th Annual Congress of Asian Academic Accounting Association in Sydney and Suda presented it.
    The summaries of the above second and third research are as following :
    (1) Relative and Incremental Explanatory Power of Dirty Surplus for Debt Interest Rate
    This study investigates the relationship between dirty surplus items on the balance sheet and the cost of debt for Japanese firms. The research focuses on three dirty surplus items, i.e., the unrealized gains and losses on the available-for-sale securities, and the foreign currency translation adjustment, and the land revaluation surplus. By using the Vuong(1989) test, the paper evaluates the relative explanatory power of equity ratio with and without dirty surplus items for interest rate spread of bonds issued. The paper presents that equity ratio excluding dirty surplus items is more strongly associated with the interest rate spread than that including dirty surplus items. The results suggest that the total amount of dirty surplus items have no explanatory power for interest rate of bonds issued. However, the paper finds that some items of dirty surplus have the relative and incremental explanatory power for bond interest rate.
    (2) Value Relevance of the Multi-step Income Statement in Japan
    The paper investigates the relationship between value relevance of the multi-step income statement and managerial oppotunistic behavior. In Japan, net income is disclosed by three steps, i.e., 1) operating profits from core operating activity, 2) ordinary income, measured by adding gains and losses from non-core operating and financing activities to operating profits, and 3) net income that is bottom line performance in the icome statement. While Japanese firms achieve income smoothing, loss avoidance and big bath, the managerial opportunistic behavior is simply identified by the observation of multi performance measures. The paper finds that the firms engaging in such earnings management have the different value relevance of earnings from other firms. In many cases, earnings management decreases the value relevance of earnings.

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Presentations 【 display / non-display

  • 収益認識基準と概念フレームワークに係る問題

    日本会計研究学会第57回関東部会(文京学院大学) 

    Presentation date: 2009.12

  • 非営利法人会計基準にみる非営利法人会計の基礎概念

    非営利法人学会第13回全国大会(名古屋大学) 

    Presentation date: 2009.09

 

Syllabus 【 display / non-display

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Committee Memberships 【 display / non-display

  • 2018.09
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    日本会計研究学会  評議員

  • 2017.09
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    Japanese Association for International Accounting Studies  Direcotor

  • 2017.09
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    国際会計研究学会  理事

  • 2017.08
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    東洋電機製造(株)  社外監査役

  • 2016.01
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    International Accounting Education Standards Board  Member

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