Yuko ASAMI(アサミ ユウコ)Professor

Yuko ASAMI

Professor
Department of Management:Financial Accounting

Profile

[Education]
Ph.D (Economics), University of Tokyo.
M.A. (Economics), University of Tokyo.

[Employment History]
Professor, Faculty of Economics, Gakushuin University (April 2008-Present).
Visiting Fellow, Cambridge University (September 2006-August 2007), LSE (September 2005-August 2006).
Associate Professor, Faculty of Economics, Gakushuin University (April 2004-2008)
Full-Time Lecturer, Faculty of Economics, Gakushuin University (April 2000-2004)

Research Fields

Financial Accounting

Main Publications

'Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus,' Accounting in Europe, with van Mourik, C., 2018.
'Goodwill Accounting Standards in the USA, the UK, France and Japan,' with Garcia, C. and van Mourik, C. Journal of Accounting History, 2018.
'The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts,'Accounting Horizons, Vol.29, No.1, March 2015.
'Environmental Costs, Social Responsibility and Corporate Financial Performance - A Closer Examination of Japanese Companies,' with B. Chiang and A. Pelhem, American Journal of Business Research, Vol.8, No.1,pp.39-52,Nov. 2015(Best Paper Award at the 9th AIHE Conference).
"Subjective Goodwill as a Determinant of Quality," International Review of Business Research Papers, 6(4), pp.220-231, 2010.
A First Course in Accounting (in Japanese), co-authored, Yuhikaku Publishing Co., Ltd., 2009.
Accounting Society in Japan: Quality of Markets and Quality of Earnings (in Japanese), co-authored, Chuo-keizaisha Co., Ltd., 2009.
"Earnings Quality Accruals and Subject Goodwill Accounting," Discussion Paper, STICERD, LSE, 2008.
The Conceptual Framework of Financial Accounting,2nd ed.(in Japanese), co-authored, Chuokeizai-sha, Inc. (2007).
Accounting for Business Combinations: Series of Basic Courses in Accounting Standards, No.1 (in Japanese), co-authored, Financial Accounting Standards Foundation, 2003.
"Impairment and Non-Amortization of Goodwill" (in Japanese), Gakushuin Economic Papers,39(4), 2003.
"Realization and Asset Write-Downs" (in Japanese), Kaikei, 161(1), 2002.
"Stock Valuation and Impairment Loss on Fixed Assets: Logic of Book Value Depreciation" (in Japanese), Sangyo Keiri, Sangyokeirikyokai, 61(3), 2001.
'Fair Value Accounting and Regulatory Capital Requirements', Economic Policy Review, Federal Reserve Bank of New York, 1998 (Selected Paper Awardin 1998,The CFA Digest).

Professional Affiliations

Japan Accounting Association, European Accounting Association, American Accounting Association

Message

It is important to have questions. However, even if you try to find problems or questions without basic knowledge, you tend to stretch things or worry about minor details and can not understand the nature of the problem. At first, you need to keep an open mind and, most importantly, try to understand what other people or academic articles mean. Questions, which arise after fully understanding their meaning, should be the question to see the nature of the problem.

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