Discussion Papers

The following is a list of research achievements published as discussion papers.

* Photocopies are available when permission is granted by the author.

No. Date Published Title Author
24-2 Jan 25

Exploring Differences in Perceptions Regarding Accounting for Goodwill: What Causes the Perception Gap Between Analysts and Academics?

(PDF:552KB)

Masaki Yoneyama
Yoshihiro Tokuga
Yuko Asami
Toshitake Miyauchi
Tomoaki Yamashita
24-1 May 24

Testing for Average Treatment Effects in Choice-Based Samples

(PDF:445KB)

Kentaro Akashi
Tetsushi Horie
23-1 Nov 23 Local Polynomial Direct Density Ratio Estimation at the Boundary Gaku Igarashi
22-1 Aug 22

Accounting for Goodwill in Business Combinations: Empirical Analysis and Questionnaire Survey

(PDF:3.41MB)

Yuko Asami
Toshitake Miyauchi
Tomoaki Yamashita
Masaki Yoneyama
21-2 Jul 21

LIML Methods for a Dynamic Structural Model in Long Panels

(PDF:1.09MB)

Kentaro Akashi
21-1 Aug 21

Comprehensive Consideration of Accounting for Goodwill

(PDF:1.38MB)

Yuko Asami
Toshitake Miyauchi
Tomoaki Yamashita
Masaki Yoneyama
20-1 Mar 21

Interviews Regarding Accounting for Goodwill: Exploring the Background of Questionnaire Survey Results

(PDF:4.25MB)

Masaki Yoneyama
Yoshihiro Tokuga
Yuko Asami
19-1 Jan 19 Characteristics of Japanese Real Estate Valuation and Lending Practices: The Impact of 'Legal Useful Life' Naoyuki Kaneda
18-1 Mar 19

Estimating the Potential Number of Children on Waiting Lists in Tokyo Using the Contingent Valuation Method

(PDF:6.21MB)

Wataru Suzuki
17-1 Apr 17 How the World Reads Haruki Murakami: Analysis of Amazon Reviews in Four English-Speaking Countries Yukari Shirota
16-1 Apr 16

Examining the Impact of the Thai Floods on Japanese Companies

(PDF:399KB)

Yukari Shirota
Yuriko Yano
Takako Hashimoto
Tamaki Sakura
15-2 Jun 15

Individual and Dynamic Capital in Cost Accounting

(PDF:177KB)

Clemence Garcia
15-1 Apr 15

Evaluating Japanese Foreign Exchange Intervention: a Simultaneous Equation Tobit Approach

(PDF:223KB)

Kentaro Akashi
Junko Shimizu
Masashi Murakoshi
14-2 Feb 15

Characteristics of Japanese Real Estate Valuation and Lending Practices - The Impact of "Legal Useful Life"

Naoyuki Kaneda
14-1 Apr 14

Integrability of Box-Cox Transformed Demand Functions and Welfare Indicators - Approximation of Slutsky Substitute Terms and Deadweight Loss

Kiyoshi Mitsui
13-2 Sep 13

The IASB and ASBJ Conceptual Frameworks: Same Objective Different Performance Concepts

(PDF:289KB)

C. van Mourik
Yuko Katsuo
13-1 May 13

What Makes Listed Subsidiaries Delisted in Japan?: Logistic Analysis

Naoyuki Kaneda
12-1 Mar 13 Demand Driving the Post-Disaster Tohoku Economic Recovery: Web Mining Analysis of Companies with Rising Stock Prices Yukari Shirota
Takako Hashimoto
Tamaki Sakura
11-1 Jan 12 Performance Measurement and Income Concepts in the ASBJ and IASB Conceptual Frameworks Yuko Katsuo
10-1 Jan 11 Taxation on Corporations and Incentives to Defer Tax Payment: Implications for Corporate Tax Policy Naoyuki Kaneda
10-2 Feb 11 Should Internally Generated Goodwill Not Be Recognized? Yuko Katsuo
07-1 Mar 08 FDI in Post-Production Services and Product Market Competition Hiroshi Mukunoki
06-1 Jan 06 The Taxation of Accumulated Earnings and Deferred Tax Naoyuki Kaneda
06-2 Feb 07 Corporate Governance and Corporate Performance Akihiro Koyama
05-3 Feb 06 Knowledge Base Construction for Economic Mathematics Yukari Shirota
05-2 Aug 05 Analysts' Forecast Revisions and Errors around Executive Turnover Naoyuki Kaneda
05-1 Aug 05 Accounting for Financial Instruments and Its Consistency Masaki Yoneyama
04-4 Mar 05 Employer's Accounting for Pensions and Its Consistency Masaki Yoneyama
04-3 Mar 05 Comparing Alternative Paths to Free Trade under Endogenous Political Pressures Hiroshi Mukunoki
04-2 Aug 04 Periodicity Analysis by Rank and Daily Stock Return Anomaly Ken-ichi Tatsumi
Naoya Miyano
04-1 Apr 04 Depositor Discipline during the Banking Crisis in Japan Kaoru Hosono
03-3 Feb 04 Nonlinear Time Series Analysis of the Days-of-the-Week Effect Naoya Miyano
Ken-ichi Tatsumi
03-2 Dec 03 Trust in Leadership and the Subjective Evaluation of a Subordinate Shinsuke Kambe
03-1 Jul 03 Economic Crisis and Economic Policies in Japan Since the 1990s Hirohiko Okumura
02-7 Jan 03 Accounting for Stock-Based Compensation Masaki Yoneyama
02-6 Jan 03 Accounting by Debtors for the Debt-for-Equity Swap Masaki Yoneyama
02-5 Jan 03 On Rising Industry Factor in US-Japan Stock Markets Teruyoshi Goto
Ken-ichi Tatsumi
Toru Fukuda
Fumito Kurosawa
Shin-ichi Shimonishinosono
02-4 Dec 02 The International Transmission of the Business Cycle Tsutomu Miyagawa
Yuriko Imamura
02-3 Oct 02 Nonlinear Computational Finance and Forecasting Ken-ichi Tatsumi
02-2 Sep 02 IPOs in Japanese OTC Stock Market Ken-ichi Tatsumi
02-1 Aug 02 Subjective Evaluation in Agency Contracts Shinsuke Kambe
01-3 Jun 01 Birth Pangs of the U.S. Natural Capitalism in the XXI Century Alexander V. Ryzhenkov
01-2 May 01 The Functions of the Initial Public Offering Market and Share Prices Ken-ichi Tatsumi
Yasuyo Katsurayama
01-1 May 01 The Risk of Securitization Activities and Financial Institutions Ken-ichi Tatsumi
00-3 Mar 01 Corporate Governance and Research & Development Kaoru Hosono
Masayo Tomiyama
Tsutomu Miyagawa
Shoji Tokui
00-2 May 00 Write-downs based on Cost Allocations - Significance of Impairment - Masaki Yoneyama
00-1 Apr 00 An Ideal Defined-Contribution Pension Plan Ken-ichi Tatsumi
99-5 Sep 99 Investment Behaviour and the Japanese Economy in the 90s Tsutomu Miyagawa
99-4 Aug 99 Nonlinear Analysis of Time Series Data and Forecasting Ken-ichi Tatsumi
99-3 Aug 99 Foreign Direct Investments in Japan and the R&D Activities of Japanese Firms Shoji Tokui
Tsutomu Miyagawa
Takehiko Yasuda
99-2 Jun 99 Value Assessment and Cost Allocation in Accounting for Pension Plans Masaki Yoneyama
99-1 Apr 99 Post-Employment Benefits and Projected Benefit Obligation Masaki Yoneyama
98-8 Feb 99 A Method to Find Optimal Structure of the Neural Network Model Ken-ichi Tatsumi
Michimori Isari
98-7 Nov 98 Bunching of New Product Introduction in the Japanese Soft-drink Industry Shigeru Asaba
98-6 Oct 98 Functions of the Resource Distribution Procurement System - Marine Transport - Susumu Ishii
98-5 Oct 98 Functions of the Resource Distribution Procurement System - Electricity Supply - Susumu Ishii
98-4 Oct 98 Measurement Method with Multivariate Nonlinear Model for Ratings / Credit Risk Ken-ichi Tatsumi
98-3 Oct 98 Bargaining with Imperfect Commitment Shinsuke Kambe
98-2 Jun 98 A Critical Outlook on Swap Basics Ken-ichi Tatsumi
98-1 May 98 Cap and Floor Ken-ichi Tatsumi
97-10 Mar 98 Coalition-Proof Nash Allocation in a Barter Game with Multiple Indivisible Goods Jun Wako
97-9 Feb 98 A Comparative Study on 3 types of Neural Network Software Michimori Isari
Ken-ichi Tatsumi
97-8 Jan 98 Behavioural Similarity among Japanese Firms Shigeru Asaba
97-7 Jan 98 The Shift in Credit Risk: Its Evaluation Method and Derivative Pricing Ken-ichi Tatsumi
97-6 Dec 97 The Impairment of Operating Assets: Basic Concept Masaki Yoneyama
97-5 Nov 97 Impaired Loans: The Underlying Problems Masaki Yoneyama
97-4 Sep 97 Duration and Convexity Ken-ichi Tatsumi
97-3 Jul 97 Job Creation and Destruction in Japan Yuji Genda
97-2 Mar 97 Market Share Instability and Size Similarity Shigeru Asaba
97-1 Mar 97 Original Entry of Loans: Difference between Financial Institutions and Business Companies Masaki Yoneyama
96-5 Dec 96 Impaired Loans and Their Revaluation Masaki Yoneyama
96-4 Oct 96 The Impairment of Operating Assets and Quasi Reorganization Masaki Yoneyama
96-3 Oct 96 Firm Size Distribution and Behavioural Similarity Shigeru Asaba
96-2 Jul 96 Performance Comparison of Stock Trading System Ken-ichi Tatsumi
Chul-Woo Kim
96-1 Mar 96 A Comparative Study of the Software Industries in Japan and France K. Imano, S. T. Davis
H. Fujimura, C. Lanciano, H. Nohara, T. Shimoda
95-1 Jan 95 In Search of International Economic Order Fukutaro Watanabe
94-7 Oct 94 The Evolution of the Wage Structure in Japan Yuji Genda
94-6 Oct 94 Trainability or Training?: Wage Differentials Due to Difference in Ability Yuji Genda
94-5 Sep 94 Wages and Promotion by Seniority: Past and Present Yuji Genda
94-4 Sep 94 Opening/Closing of A Business and Labor Turnover Yuji Genda
94-3 Jul 94 Corporate Group and Wage Structure Koichiro Imano
Yuji Genda
94-2 Sep 94 An Index for Determining the Degree of Structural Unemployment Genmu Nii
Naohisa Kaneda
94-1 Apr 94 Stochastic Processes and Performance of Filter Investment Rules Genmu Nii
Ken-ichi Tatsumi
93-3 Mar 93 Changes in Competitive Advantage based on Installed Base <Revised Edition> Shigeru Asaba
93-2 Feb 93 Skill Premiums and Japan's Wage Structure in the 1980s Yuji Genda
93-1 Jan 93 Changes in the Wage Structure in the 80s Yuji Genda
92-4 Nov 92 Working Hours/Wage Differentials in Industries Yuji Genda
92-3 Dec 92 Changes in Competitive Advantage based on Installed Base Shigeru Asaba
92-2 Oct 92 Integration and Disintegration of the World Economy: Japan's Role Fukutaro Watanabe
92-1 Jul 92 Forecast Shigeru Asaba
91-1 Jan 92 The Interfirm Competition over Industrial standards Shigeru Asaba
90-3 Sep 90 An Advantage-Sustainable Strategy for Followers Shigeru Asaba
90-2 Sep 90 Theories of Competitive Strategy and Industrial Organization Shigeru Asaba
90-1 May 90 Changes in the Structure of Division of Labor in Local Industries (I) Shigeru Asaba