MF Researcher Database

Researchers Database

Advance

Yuji Shirabe

    Department of Business Administration　Associate Professor
Last Updated :2024/04/23

Researcher Information

URL

Research funding number

  • 50821930

J-Global ID

Research Interests

  • Financial Accounting   Disclosure   Corporate Governance   Corporate Finance   

Research Areas

  • Humanities & social sciences / Business administration
  • Humanities & social sciences / Accounting

Academic & Professional Experience

  • 2022/04 - Today  Toyo UniversityFaculty of Business Administration Department of Business AdministrationAssociate Professor
  • 2018/04 - 2022/03  Toyo UniversityFaculty of Business Administration Department of Business AdministrationLecturer

Education

  • 2015/04 - 2018/03  Hitotsubashi University  Ph.D. course, Graduate School of Commerce and Management
  • 2014/04 - 2015/03  Hitotsubashi University  Master course, Graduate School of Commerce and Management
  • 2010/04 - 2014/03  Hitotsubashi University  Faculty of Commerce and Management

Association Memberships

  • The European Accounting Association   The American Accounting Association   日本経済会計学会（旧日本ディスクロージャー研究学会）   JAPAN FINANCE ASSOCIATION   JAPAN ACCOUNTING ASSOCIATION   The Accounting and Economic Association of Japan   American Accounting Association   European Accounting Association   

Published Papers

  • Yuji Shirabe; Makoto Nakano
    Sustainability MDPI AG 14 (17) 11110 - 11110 2022/09 [Refereed]
  • Management Forecasts and Share Repurchase
    Shirabe Yuji
    Industrial Management and Accounting 81 (4) 106 - 125 2022/01
  • Integrated Reporting and Market Valuation of ESG
    Shirabe Yuji
    Disclosure and IR 18 144 - 151 2021/08 [Invited]
  • Integrated Reporting and Earnings Disclosure
    Yuji Shirabe
    Securities Analysts Journal 58 (9) 34 - 44 2020/09 [Invited]
  • Volatility of Management Forecast Errors in Japan
    Yuji Shirabe
    Journal of Business Administration (92) 1 - 14 2018/11
  • Volatility of Management Forecast Errors and Market Reaction
    Yuji Shirabe
    Hitotsubashi Review of Commerce and Management 12 (2) 46 - 61 2017/11 [Refereed]
  • The Effect of Acquiring Firm’s Growth Opportunity on the Value Relevance of Goodwill
    Yuji Shirabe
    The International Journal of Accounting and Business Society 24 (1) 99 - 117 2016/08 [Refereed]
  • Market Valuation of Goodwill and Corporate Governance
    Yuji Shirabe; Makoto Nakano
    Industrial Management and Accounting 74 (4) 2015/01

Books etc

  • Macro and Micro Empirical Accounting
    Yuji Shirabe (ContributorChapter 9: "Market Value of Goodwill and Corporate Governance," and Chapter 10: "Goodwill and Expected Return")CHUOKEIZAI-SHA, INC. 2017/04 9784502213113 302

Conference Activities & Talks

  • Does Integrated Reporting Constrain Real Activities Manipulation?  [Invited]
    Yuji Shirabe; Makoto Nakano
    KAA Annual Global Meeting (KAGM) 2020  2020/06  Invited oral presentation
  • Integrated Reporting and Earnings Management  [Not invited]
    Yuji Shirabe; Makoto Nakano
    32nd Australasian Finance and Banking Conference  2019/12  Oral presentation
  • Integrated Reporting and Earnings Management  [Not invited]
    Yuji Shirabe
    Japan Accounting Association 78th Annual Congress  2019/09  Oral presentation
  • Market Overreaction to Bad News and Share Repurchase: Evidence from Japan  [Not invited]
    Yuji Shirabe
    Japan Accounting Association 76th Annual Congress  2017/09  Oral presentation
  • Market Reaction to Management Forecasts and Share Repurchases: Evidence from Japan  [Not invited]
    Yuji Shirabe
    The 6th International Accounting Conference  2017/08  Oral presentation
  • Volatility of Management Forecast Errors and Market Reaction  [Not invited]
    Yuji Shirabe
    28th Asian-Pacific Conference on International Accounting Issues  2016/11  Oral presentation
  • Volatility of Management Forecast Errors and Market Reaction  [Not invited]
    Yuji Shirabe
    Japan Accounting Association 75th Annual Congress  2016/09  Oral presentation
  • Accounting Goodwill and Cost of Capital  [Not invited]
    Yuji Shirabe
    27th Asian-Pacific Conference on International Accounting Issues  2015/11  Oral presentation
  • Accounting Goodwill and Cost of Capital  [Not invited]
    Yuji Shirabe
    Japan Finance 39th Annual Congress  2015/10  Oral presentation
  • Accounting Goodwill and Cost of Capital  [Not invited]
    Yuji Shirabe
    Japan Accounting Association 74th Annual Congress  2015/09  Oral presentation
  • Accounting Goodwill and Cost of Capital  [Not invited]
    Yuji Shirabe
    Japan Finance Association 2nd Finance Camp  2015/07  Oral presentation
  • The Effect of Acquiring Firm’s Growth Opportunity on the Value Relevance of Goodwill  [Not invited]
    Yuji Shirabe
    Asia Pacific Conference on Accounting and Finance 2015  2015/06  Oral presentation
  • The Effect of Acquiring Firm’s Growth Opportunity on the Value Relevance of Goodwill  [Not invited]
    Yuji Shirabe
    European Accounting Association 38th Annual Congress  2015/04  Oral presentation
  • Does acquiring firm’s growth opportunity affect market valuation of goodwill?  [Not invited]
    Yuji Shirabe
    26th Asian-Pacific Conference on International Accounting Issues  2014/10  Oral presentation

MISC

  • Financial Statement Analysis for Earnings Forecasting
    Yuji Shirabe  ACCOUNTING  75-  (2)  124  -130  2023/02  [Invited]
  • How does firms efficiently utilize their asset?
    Yuji Shirabe  ACCOUNTING  75-  (1)  117  -125  2023/01
  • 学会ルポ 日本会計研究学会第79回大会 統一論題報告Ⅳ 「人的資源の会計」
    調勇二  企業会計  2020/12

Research Grants & Projects

  • Japan Society for the Promotion of Science：Grants-in-Aid for Scientific Research Grant-in-Aid for Early-Career Scientists
    Date (from‐to) : 2020/04 -2023/03 
    Author : 調 勇二
     
    本研究は、統合報告の導入がどのような経済的影響を及ぼしうるのかを明らかにすることを目的としている。近年、日本を中心に統合報告の自発的な導入が国際的に進みつつあるが、自発的な統合報告の経済的影響に関する経験的証拠の蓄積は未だ十分ではない。統合報告の導入は企業に対して新たなコスト負担を生じさせるため、その効果について経験的証拠を提示することは社会的にも意義深いといえる。それゆえ、本研究では、統合報告の自発的な導入に対して積極的な我が国上場企業を対象として、統合報告の導入効果を実証的に検討する。 本研究によって得られた今年度の成果は以下のとおりである。令和3年度は、主に統合報告によって企業外部者の利用可能な情報の質が改善するかについて検証している。統合報告がESGに対する市場評価に及ぼす影響に関する研究については、第1に、ESG評価が高い企業ほど市場評価が高いこと、第2に、統合報告の実施は平均的にはESG評価と市場評価の関係に影響を及ぼさないこと、第3に、情報の非対称性がより大きい企業であっても、統合報告の実施がESG評価と市場評価の関係に及ぼす影響は限定的であることが明らかにされている。これらの結果からは、統合報告が現時点では投資実務におけるESGインテグレーションにおいて必ずしも有用な役割を果たしていない可能性が示唆される。また、統合報告による企業外部者の利用可能な情報の質の改善という観点からは、統合報告の導入がアナリスト予想のカバレッジや正確性、および利益公表後ドリフトに及ぼす影響についても分析をしており、その結果について精査している段階である。
  • Integrated Reporting and Earnings Management
    Japan Securities Scholarship Foundation：研究調査助成事業
    Date (from‐to) : 2019/08 -2020/07 
    Author : 中野誠; 調勇二
  • Japan Society for the Promotion of Science：Grant-in-Aid for Research Activity start-up
    Date (from‐to) : 2018/04 -2020/03 
    Author : Yuji Shirabe
  • Japan Society for the Promotion of Science：Research Fellowships for Young Scientists
    Date (from‐to) : 2015/04 -2018/03 
    Author : Yuji Shirabe

Teaching Experience

  • Business Evaluation Theory
    Toyo University
  • Theory of Business Analysis
    Toyo University
  • Corporate Finance
    Asia University
  • Academic Business Research
    Hitotsubashi University

Other link

researchmap