Research
My Curriculum Vitae and Publications:
Intangible Assets
Recent Funding:
Procyclicality of goodwill permanent retention, JSPS: Grant-in-aid for young scientists (B), Project Years: Apr 2017 - Mar 2023
The measurement of intangible assets and value creation, Scientific research grant, Abe Yoshishige Memorial Foundation, Project Year: Apr 2021 - Mar 2022
Recent output:
Accounting for Goodwill in France: Brief History of an Exception Française, SASE Limerick Conference, Jun 2024.
Current and Future Research on Intangible Assets, EAA-IASB-EFRAG Research Workshop, Jan 2024.
Disclosure Patterns of Intangibles in the Pharmaceutical Industry: Implications for Structured Electronic Reporting, Korean Accounting Association, Jun 2023.
The EFRAG Discussion Paper on ‘Better Information on Intangibles’: a presentation of the comment letter by the European Accounting Association (EAA) FRSC’s Working Group on Intangibles, presented at the 17th EIASM Conference on Intangibles and Intellectual Capital, Taormina, Sept 2022.
National Differences in the Disclosure of Intangible Assets, AGISSS Research Series No. 3, Feb 2022, available here.
Disclosure of additional information on Intangibles, EAA-EFRAG-IASB Reporting Standard Workshop, 25 Feb 2022, recording here.
AIS and Digital Reporting
Multichannel Corporate Reporting Using Blockchain as a Decentralized Information System, SASE Limerick Conference, Jun 2024 (with T. Itabashi).
An Experiment on Double Entry Bookkeeping and Financial Reporting Using Blockchain, FIRE Anthology, Aug 2023.
Disclosure Patterns of Intangibles in the Pharmaceutical Industry: Implications for Structured Electronic Reporting, Korean Accounting Association, Jun 2023.
Using Tags to Categorize Financial Data and Generate a Balance Sheet Automatically in Hyperledger Fabric, 1st Financial Information Retrieval Ecosystem Conference, Orebro, Sweden, Nov 2022.
Distributed Ledger Technology and Its Application to Business Accounting: About the Use of Sidechains for Information Transfers, Journal of Tokyo Keizai University, Business, 310 (95-105), Feb 2021 (in Japanese).
Tax Law
Recent funding:
Challenges of the Digitalization of Local Taxes, JSPS: Grant-in-aid for scientific research (B), Chair Y. Matsubara, Project Years: Apr 2023 - Mar 2027.
Recent output:
Implementation of the Global Minimum Corporate Tax, national report for Japan, WU Rust Conference, Jul 2024 (with T. Nagato).
Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (Japan), Bloomberg Tax Database, forthcoming in May 2024.
Tax and Inequalities, national report for Japan, EATLP Conference, Antwerp, Jun 2024 (with Y. Matsubara and S. Urushi).
Tax and ESG, panel discussion at IFA Asia Pacific Conference, Hong Kong, Apr 2024.
OECD Transfer pricing Guidelines and International Tax Law, in Oxford Handbook of International Tax Law, Haas F. and Kofler G. (ed), OUP, Nov 2023.