Conference Presentation

・32nd. Asian-Pacific Conference on International Accounting Issues，15-17 October 2023, GoldCoast, Australia, "The Impact of Analyst Coverage on Management Forecast Accuracy," co-author with Takuma Kochiyama, Hiroki Nawata, Toshiki Shimizu.

・KAA Annual Global Meeting (KAGM 2020), June 2020, South Korea, "Does Integrated Reporting Constrain Real Activities Manipulation?" co-author with Yuji Shirabe.

・The 32nd Australasian Finance and Banking Conference, 6-8 December 2019, Sydney, Australia, "Integrated Reporting and Earnings Management," co-author with Yuji Shirabe.

・The 32nd Australasian Finance and Banking Conference, 6-8 December 2019, Sydney, Australia, "Aggregate Earnings

Informativeness and Economic Shock: International Evidence," co-author with Yuto Yoshinaga.

・29th. Asian-Pacific Conference on International Accounting Issues，14-15 October 2019, Warsaw, Poland, "Aggregate Earnings

Informativeness and Economic Shock: International Evidence," co-author with Yuto Yoshinaga.

・日本会計研究学会（JAA)・統一論題報告、「マクロとミクロの財務会計」、神戸学院大学、2019年9月8-9日.

・日本会計研究学会（JAA)、「統合報告と利益調整」、神戸学院大学、2019年9月9日. 調勇二と共同報告.

・Korean Accounting Association Annual Conference, 21 June 2019, Gyeongju, Korea , "Aggregate Earnings Informativeness and Economic

Shock: International Evidence," co-author with Yuto Yoshinaga. (Invited)

・日本会計研究学会（JAA)・関東部会・統一論題報告、「国際マクロへの会計研究領域の拡張」、立教大学、2017年11月11日.

・ 26th. Asian-Pacific Conference on International Accounting Issues，7-8 November 2016, Maui, Hawaii, "Conservative Loan Loss Allowance

and Bank Lending" co-author with Yusuke Takasu.

・日本会計研究学会(JAA)・統一論題報告、「マクロ会計とマクロ経済」、静岡グランシップ、2016年9月13-14日。

・American Accounting Association Annual Meeting, 10 August 2016, New York, USA, "Conservative Loan Loss Allowance and Bank Lending"

co-author with Yusuke Takasu.

・European Accounting Association 39th. Annual Congress, 12 May 2016, Maastricht, Netherlands, "Conservative Loan Loss Allowance and

Bank Lending" co-author with Yusuke Takasu.

・Discipline of Accounting Research Seminar Series, University of Sydney 12 August 2015, "Effects of Accounting Conservatism on Corporate

Investment Levels, Risk Taking, and Shareholder Value."

・Joint Conference of 26th Asian-Pacific Conference on International Accounting Issues and 2014 ACCOUNTING THEORY AND PRACTICE

CONFERENCE, 26-28 Oct 2014, Taipei, "Effecfts of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder

Value" co-author with Fumitaka Otsubo and Yusuke Takasu. (Invited)

・ 26th Asian-Pacific Conference on International Accounting Issues, 26-28 Oct 2014, Taipei, "Does Acquiring Firm's Growth Opportunity Affect the Market Valuation of Goodwill?" co-author with Yuji Shirabe.

・26th Asian-Pacific Conference on International Accounting Issues, 26-28 Oct 2014, Taipei, "Cash Holdings and Earnings Persistence," co-author with Yuto Yoshinaga.

・第3回一橋大学ソウルアカデミア、「新しいグローバル企業の姿 -Shareholder ValueからShared Value (CSV)へ-」（講演）、

ソウル・プレスセンター国際会議場、9月16日、2014年.

・日本会計研究学会・統一論題報告、「会計研究のイノベーション」、中部大学、9月5日、2013年。

・European Accounting Association 36th. Annual Congress, 7 May 2013, Paris, France, "Board Vintage and risk-taking" co-author with Pascal Nguyen.

・24th. Asian-Pacific Conference on International Accounting Issues，21-23 October 2012, Maui, Hawaii, "Does reliance on foreign markets make a difference?" co-author with Bayanjargal PUREVDORJ.

・American Accounting Association Annual Meeting, August 4–8, 2012, Washington, DC., "Quality of Smoothed Earnings -Persistence and Dividend Policy-" co-author with Yusuke Takasu.

・The 2012 Asian Finance Association Annual Meeting, 6-9 July 2012, Taipei, Taiwan, "Do older boards affect firm performance? : An

empirical analysis based on Japanese firms," co-author with Pascal Nguyen.

・European Accounting Association 35th. Annual Congress, 9-11 May 2012, Ljubljana, Slovenia, "Quality of Smoothed Earnings

-Persistence and Dividend Policy-" co-author with Yusuke Takasu.

・19th. Conference on the Theories and Practices of Securities and Financial Markets, 9-11 December 2011, Kaohsiung, Taiwan. "Do older boards affect firm performance? : An empirical analysis based on Japanese firms," co-author with Pascal Nguyen.

・The Sixth. Annual Conference on Asia-Pacific Financial Markets, 3 December 2011, Seoul, Korea. "Do older boards affect firm performance? : An empirical analysis based on Japanese firms," co-author with Pascal Nguyen.

・23rd. Asian-Pacific Conference on International Accounting Issues，17-19 October 2011, Beijing, China. "Quality of Smoothed Earnings -Persistence, Predictability, and Dividend Policy?" co-author with Yusuke Takasu.

・「利益平準化と利益の質－経営者意識の視点から－」、日本会計研究学会、久留米大学、2011年9月17-19。

・2011 Financial Management Association Asian Conference, April 2011, Queenstown, New Zealand, "Board size and corporate risk-taking," co-author with Pascal Nguyen.

・European Accounting Association 34th. Annual Congress, 20-22 April 2011, Rome, Italy. "What Explains Widening Profitability Dispersion around the World?" co-author with Yasuharu Aoki.

・22nd. Asian-Pacific Conference on International Accounting Issues，November 2010, Gold Coast, Australia. "What Explains Widening Profitability Dispersion around the World?" co-author with Yasuharu Aoki.

・「利益率格差のファンダメンタルズ」、日本会計研究学会、東洋大学、2010年9月、青木康晴と共同報告。

・American Accounting Association, Annual Meeting, August 2010, San Francisco, United States. “The Accounting and Non-Accounting Factors Effect on Macro Profitability Dispersion.” co-author with Yasuharu Aoki.

・Korean Accounting Association, Annual Summer International Conference, June 2010, Busan, Korea, "What Explains Widening Profitability Dispersion around the World?" co-author with Yasuharu Aoki. (Invited Talk)

・"Fundamentals of Profitability Dispersion" 日本経営財務学会東日本部会、一橋大学、2010年3月、青木康晴と共同報告。

・20th. Asian-Pacific Conference on International Accounting Issues, November 2008, Paris, France. "International Comparison of Profitability Dispersion."

・「利益率格差構造の国際比較」、日本会計研究学会（特別委員会報告）、立教大学、2008年8月。

・「産業内利益率格差と損失企業の研究」、日本会計研究学会（特別委員会報告）、松山大学、2007年8月。

・Asian Academic Accounting Association, 7th. Annual Conference, September 2006, Australia. "Does R&D Increase Shareholder's Value?"

・「Intangibilityと競争優位性」、日本会計研究学会、関西大学、2005年9月.

・「R&D投資と企業価値の関係性：グローバル研究」、日本会計研究学会、関西大学、2005年9月.

・「エクイティ・バリュエーションと残余利益モデル」、日本ファイナンス学会、横浜国立大学、2005年6月. 特別

セッション「会計情報と証券市場」における招待講演.

・ European Accounting Association 28th. Annual Congress, May 2005, Gothenberg, Sweden. "R&D Investments' Effect on Shareholders' Value."

・ 16th. Asian-Pacific Conference on International Accounting Issues, November 2004, Seoul, Korea. "Corporate Diversification Effect on Firm Value: Evidence from Japan." with Naoya Kubo and Yukimitsu Yoshimura.

・「残余利益バリュエーション -月次データによる実証分析-」、日本会計研究学会、2004年9月、中央大学. 松浦良行と共同報告。

・「R&D投資と収益性・企業価値の関係性」、日本会計研究学会、2004年9月、中央大学.

・ American Accounting Association, International Section Midyear Meeting, January 2001, Phoenix, United States. “ABO or PBO? -Pension Liability Question-”

・ 12th. Asian-Pacific Conference on International Accounting Issues，October 2000, Beijing, China. “The Market Valuation Implications of Net Periodic Pension Cost Components.”

・Asian Academic Accounting Association Conference 2000, August 2000，Singapore. “Incremental versus Relative Information Content of Pension Liability.”

・ European Accounting Association 23rd. Annual Congress, March 2000, Munich, Germany. “An Empirical Investigation into the Value Relevance of Pension Assets, Liabilities, and Expenses.”

・ American Accounting Association, International Section, Midyear Meeting, January 1999, Orland, Uited States. "An Empirical Research of Pension Asset and Liability."