English
法政大学 
経営学部 
経営学科 

教授 
川島 健司 
カワシマ ケンジ 
KAWASHIMA Kenji 


 

出力する項目だけ表示しています。
更新日:2016/01/29 

経歴
千葉商科大学商経学部・専任講師  2005/04/01-2007/03/31 
法政大学高度会計人育成センター  センター長  2014/04/01-2015/03/31 
カリフォルニア大学バークレー校  日本研究センター  客員研究員  2015/04/01-2017/03/31 

学歴
法政大学  経営学部  経営学科  2000/03/31  卒業 
一橋大学  商学研究科  経営・会計  博士後期  2005/03/31  修了 

学位
博士(商学)  一橋大学  2005/03/31 

研究分野
会計学 

研究キーワード
公正価値 
減損会計 
土地再評価 
財務会計における資産評価基準 
財務報告におけるグラフの利用実態 
東日本大震災の財務報告 

研究テーマ
東日本大震災によるディスクロージャー実務への影響  財務報告、東日本大震災    This study examines Japanese stock market reactions to 3,525 timely disclosures related to the Great East Japan Earthquake. The Earthquake, which occurred on March 11, 2011, wreaked enormous damage on Japanese firms. Firstly, I clarified the distribution about the timing of the 3,525 disclosures related to the Earthquake, attributes of the disclosure firms (location of headquarters and industry classifications). And then, I examined stock market reactions to the disclosures. Findings are as follows.   Maximum number of disclosure was Match 14 that is one business day after the earthquake; there were 887 disclosures in one day. In the first one-week after the earthquake (up to March 18), there were 2,241 disclosures. Disclosure rate of firms with headquarters located in the Tohoku region (that means Northeast region of Japan) was generally high. And there had been disclosures over a wide range of industries.   With respect to disclosure information that had been released by the March 15, the stock market shows the reaction of negative statistically significant. However, it indicates a positive response to radical change after March 15. It shows the reaction of both positive and negative, over time subsequent to the disclosures immediately after the earthquake. And two weeks after the earthquake, statistical significant reaction was no longer seen.  2013-2015 

論文
研究論文(国際会議プロシーディングス)  単著  An Investigation of Capital Market Reactions to Timely Disclosures on the Great East Japan Earthquake  Kenji Kawashima  25th Asian-Pacific Conference on International Accounting Issues  Asian-Pacific Conference on International Accounting Issues  2013/11/12 
研究論文(学術雑誌)  日本企業の資産価値評価  川島 健司  會計  森山書店  184/ 2, 57-68  2013/08/01 
研究論文(国際会議プロシーディングス)  Reliability of Fair Value Measurements in Japan  Kenji Kawashima  European Accounting Association, 36th Annual Congress 2013  European Accounting Association  2013/05/07 
(MISC)速報,短報,研究ノート等(学術雑誌)  単著  固定資産の回収可能価額の測定に関する実態調査  川島 健司  経営志林  48/ 3, 103-117  2011/10/12 
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研究発表
口頭発表(一般)  An Investigation of Capital Market Reactions to Timely Disclosures on the Great East Japan Earthquake  the 25th Asian-Pacific Conference on International Accounting Issues  2013/11/12 
口頭発表(一般)  Reliability of Fair Value Measurements in Japan  European Accounting Association, 36th Annual Congress 2013  2013/05/07 
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担当授業科目
財務会計論 
会計学入門 
財務会計論 
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所属学協会
日本インベスター・リレーションズ学会  2005/04/01-現在 
日本会計研究学会  2005/04/01-現在 
日本ディスクロージャー研究学会  2004/04/01-現在 
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