English CV

Akihiro Yamada

Professor of Accounting

Chuo University, Faculty of Commerce

742-1 Higashinakano, Hachioji, Tokyo, 192-0393, JAPAN

Contact by e-mail: Please contact via CHUO UNIVERSITY Academic Researcher Database.

Links to repositories of my publications and working papers

• researchmap

• Google Scholar

• ORCID

• Scopus

• SSRN

• CHUO UNIVERSITY

Positions

• Professor of Accounting, Faculty of Commerce, Chuo University, 2024 - present

• Associate Professor of Accounting, Faculty of Commerce, Chuo University, 2016 - 2024

• Assistant Professor of Accounting, Faculty of Commerce, Chuo University, 2013 - 2016

Education

• Ph.D., Graduate School of Economics, Nagoya City University, 2013

• M.A., Graduate School of Economics, Nagoya City University, 2010

• B.A., Faculty of Business Management, Meijo University, 2008

Awards & Honors

• Encouragement Award of The Japanese Association of Management Accounting, 2012

Research Interests

• Financial Accounting, Unethical Pro-organizational Behavior, Corporate governance, Taxation, Japan 

Publications (excluding Publications in Japanese)

[Working Papers]

• in progress

[Research articles indexed in Scopus]

• Ishiguro, Takehide, and Akihiro Yamada. Mitigating overinvestment in Japanese zombie firms: The role of foreign ownership and earnings quality. Asian Review of Accounting, forthcoming.

• Fukushima, Kazunori, and Akihiro Yamada. Does budget target setting lead managers to engage in unethical behavior for the organization? British Accounting Review, forthcoming. 

• Yamada, Akihiro, and Kento Fujita. 2022. Impact of parent companies and multiple large shareholders on audit fees in stakeholder-oriented corporate governance. Sustainability, Vol.14, No.9

• Fujita, Kento, and Akihiro Yamada. 2022. Conflicts between parent company and non-controlling shareholders in stakeholder-oriented corporate governance: Evidence from Japan. Journal of Business Economics and Management, Vol.23, No.2, pp.263-283

• Yamada, Akihiro, Yuuta Sakurai, and Ryo Ishida. 2020. Influence of geographic distribution on real activities manipulation within consolidated companies: Evidence from Japan. Research in International Business and Finance, Vol.54

• Sakawa, Hideaki, Naoki Watanabel, Akihiro Yamada, and Geeta Duppati. 2020. The real effect of mandatory disclosure in Japanese firms. Pacific-Basin Finance Journal, Vol.60

• Yamada, Akihiro, and Ko Inaba. 2017. Unrealized gains and losses of securities, abnormal returns, and risk sharing among business partner firms. Academy of Accounting and Financial Studies Journal, Vol.21 No.2, pp.1-17 

• Yamada, Akihiro. 2016. Mandatory management forecasts, forecast revisions, and abnormal accruals. Asian Review of Accounting, Vol.24 No.3, pp.295-312

• Yamada, Akihiro. 2016. Does book-tax difference influence the value relevance of book income? Empirical evidence from Japan. Academy of Accounting and Financial Studies Journal, Vol.20 No.3, pp.123-146 

[Research articles in other international publication databases]  (Excluding papers written in Japanese )

• Fujita, Kento, and Akihiro Yamada. 2022. Non-controlling interests and proxy of real activities manipulation in stakeholder-oriented corporate governance. Journal of Asian Finance, Economics and Business, Vol.9, Issue 10, pp.105-113

• Ishiguro, Takehide, and Akihiro Yamada. 2021. Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan. International Journal of Economics and Accounting, Vol.21 No.2, pp.181-203 (Note: Please note that the results for Model 2 and Model 4 are shown in reverse in Table 1)

• Yamada, Akihiro. 2021. Do managers mimic rivals’ forecast revisions? Evidence from Japan. International Journal of Economics and Accounting, Vol.21 No.2, pp.116-143

• Sakawa, Hideaki, Naoki Watanabel, and Akihiro Yamada. 2017. Earnings management and main bank relationship: Evidence from Japan. Advances in Quantitative Analysis of Finance and Accounting, Vol.15, pp.53-78 

[Books written and Journal edited] (Excluding books written in Japanese )

• International Journal of Economics and Accounting, Vol. 21, Special issue "Economics, Accounting and Management Research in JAPAN" [Edited as a guest editor with Dr. Aida Sy], 2021