Updated on 2024/10/02

写真a

 
ISHIKAWA Hiroyuki
 
Organization
Graduate School of Business Department of Global Business Professor
School of Business Department of Business
Title
Professor
Affiliation
Institute of Business
Affiliation campus
Sugimoto Campus

Position

  • Graduate School of Business Department of Global Business 

    Professor  2022.04 - Now

  • School of Business Department of Business 

    Professor  2022.04 - Now

Degree

  • Doctor of Business Administrat ( Kobe University )

Research Areas

  • Humanities & Social Sciences / Accounting

Research Interests

  • Dividend Policy

  • Payout Policy

  • Valuation

  • Cost of Capital

  • Accounting Information

Research subject summary

  • コーポレート・ファイナンスの主要テーマの1つとして位置付けられている「配当政策」を「資本市場ベースの会計研究」の立場から分析している。具体的には、日本企業の配当政策が資本市場にどのような影響を及ぼしているのかについて、わが国市場の実際のデータを用いて科学的に検証している。経営者の配当政策の意思決定や、投資者の証券投資の意思決定に対して一定の示唆を提供することが本研究の目的である。

Research Career

  • Theoretical and Empirical Study on the Influence of Dividend Policy on Stock Pricing

    Dividend Policy, Valuation, MBAR  Individual

    2000.04 

  • Theoretical and Empirical Study on the Relationship between Accounting Information and Firm Value

    Firm Value, Valuation Model, Accounting Information  Individual

    1998.04 

Professional Memberships

  • Japan Accounting Association

      Domestic

  • The Accounting and Economic Association of Japan

      Domestic

  • American Accounting Association

      Overseas

Committee Memberships (off-campus)

  • 「証券アナリストジャーナル」編集委員   公益社団法人 日本証券アナリスト協会  

    2024.11 - 2026.10 

  • 第67回 日経・経済図書文化賞 推薦委員   公益社団法人 日本経済研究センター  

    2024.07 - 2024.09 

  • 試験委員会委員   公益社団法人 日本証券アナリスト協会  

    2023.11 - 2025.10 

  • 第66回 日経・経済図書文化賞 推薦委員   公益社団法人 日本経済研究センター  

    2023.07 - 2023.09 

  • 「証券アナリストジャーナル」編集委員   公益社団法人 日本証券アナリスト協会  

    2022.11 - 2024.10 

  • 第65回 日経・経済図書文化賞 推薦委員   公益社団法人 日本経済研究センター  

    2022.07 - 2022.09 

  • 試験委員会委員   公益社団法人 日本証券アナリスト協会  

    2021.11 - 2023.10 

  • 第64回 日経・経済図書文化賞 推薦委員   公益社団法人 日本経済研究センター  

    2021.07 - 2021.09 

  • 「証券アナリストジャーナル」編集委員   公益社団法人 日本証券アナリスト協会  

    2020.11 - 2022.10 

  • 第63回 日経・経済図書文化賞 推薦委員   公益社団法人 日本経済研究センター  

    2020.07 - 2020.09 

  • 第62回 日経・経済図書文化賞 推薦委員   公益社団法人 日本経済研究センター  

    2019.07 - 2019.09 

  • 「証券アナリストジャーナル」編集委員   公益社団法人 日本証券アナリスト協会  

    2018.11 - 2020.10 

  • 「証券アナリストジャーナル」編集委員   公益社団法人 日本証券アナリスト協会  

    2016.11 - 2018.10 

  • 理事   日本会計研究学会  

    2021.09 - 2024.09 

  • 常務理事   日本経済会計学会  

    2019.06 - 2023.03 

  • the chief editor   The Accounting and Economic Association of Japan  

    2018.04 - 2021.03 

  • executive director   Japanese Association for Research in Disclosure  

    2015.04 - 2019.06 

  • 『証券アナリストジャーナル』編集委員   日本証券アナリスト協会  

    2013.05 - Now 

  • member of editorial board   Japan Accounting Association  

    2012.12 - 2022.09 

  • councilor   Japan Accounting Association  

    2012.09 - 2018.09 

  • -   学会誌等の編集・審査委員会  

    2011.03 

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    "the Japanese Economic Review"レフェリー

  • 『証券アナリストジャーナル』モニター   日本証券アナリスト協会  

    2010.09 - 2013.05 

  • administration officer   Japanese Association for Research in Disclosure  

    2008.10 - Now 

  • member of editorial board   The Japanese Association for Research in Disclosure  

    2008.01 - 2018.04 

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Awards

  • 日本ディスクロージャー研究学会学会賞(図書の部)

    2016  

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    Country:Japan

  • Japan Accounting Association Prize

    2008  

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    Country:Japan

  • Nikkei Economic Book Award

    2007  

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    Country:Japan

  • Japan Accounting Association Prize

    2002  

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    Country:Japan

Job Career (off-campus)

  • Faculty of Economics&Commerce, The University of Melbourne

    2010

  • Faculty of Economics&Commerce, The University of Melbourne

    2008

  • Leonard N. Stern School of Business, New York University, Visiting Scholar

    2003

  • Research Fellow of the Japan Society for the Promotion of Science

    1998 - 2000

Education

  • Kobe University   Doctor's Course   Graduated/Completed

    - 2000

  • Kobe University   Master's Course   Graduated/Completed

    - 1997

  • Kobe University    

    - 1995

Papers

  • 日本企業のコスト構造が株価形成に与える影響

    石川博行

    大阪公立大学大学院経営学研究科Working Paper   ( 202406 )   1 - 18   2024.09

  • 日本企業の配当粘着性が株価形成に与える影響

    石川博行

    大阪公立大学大学院経営学研究科Working Paper   ( 202405 )   1 - 23   2024.04

  • 日本企業のコスト粘着性が株価形成に与える影響

    石川博行

    大阪公立大学大学院経営学研究科Working Paper   ( 202401 )   1 - 20   2024.03

  • A Study on Timely Disclosure Invited

    Securities Analysts Journal   61 ( 9 )   46 - 51   2023.09

  • コスト粘着性と配当政策の実証的関連性-四半期情報に基づく頑健性テスト-

    石川博行

    大阪公立大学大学院経営学研究科Working Paper   ( 202302 )   1 - 27   2023.02

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    Authorship:Lead author  

  • 会計利益と株価の関連性―Ball and Brown (2019) の追試―

    屋嘉比潔・石川博行

    大阪公立大学大学院経営学研究科Working Paper   ( 2022201 )   1 - 31   2022.06

  • コスト粘着性と配当政策の実証的関連性

    石川博行

    會計   199 ( 4 )   51 - 63   2021.04

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    Publishing type:Research paper (scientific journal)   International / domestic magazine:Domestic journal  

  • Empirical Relationship between Cost Stickiness and Dividend Policy of Japanese Firms

    ( 202001 )   1 - 22   2020.10

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    Kind of work:Single Work  

  • Considering Sustainable Growth Rate Invited

    Securities Analysts Journal   58 ( 9 )   45 - 50   2020.09

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • The value relevance of both dividends from capital surplus and dividends paid by firms whose consolidated retained earnings are minus

    Hiroyuki Ishikawa

    Kaikei (Accounting)   195 ( 3 )   50 - 62   2019.03

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Simultaneous Estimation of Growth and the Cost of Capital (2) Invited

    Securities Analysts Journal   56 ( 8 )   50 - 54   2018.08

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Share repurchase, firm performance, and market expectation

    Kaikei (Accounting)   192 ( 6 )   29 - 40   2017.12

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • The effect of tax avoidance on the cost of capital Invited

    OHSU yuji, ISHIKAWA hiroyuki

    Securities Analysts Journal   55 ( 7 )   35 - 45   2017.07

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    Publishing type:Research paper (scientific journal)   Kind of work:Joint Work  

  • ROE and Equity Cost of Capital of Value-creation Companies

    Mizuho Pension Research Institute, Mizuho Pension Report   ( 117 )   35 - 45   2016.01

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • A Direction of an Empirical Research Using Data of Earnings amd Book Values

    Kaikei (Accounting)   187 ( 1 )   40 - 53   2015.01

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Both the Significance and the Effect of Dividend Policy

    Kigyou Kaikei (Accounting)   67   40 - 42   2015.01

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • The Impact of IFRS Adoption on the Capital Market: Review and Pilot Test

    Kento Inoue

    Securities Analysts Journal   52 ( 9 )   28 - 40   2014.09

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    Publishing type:Research paper (scientific journal)  

  • Empirical Study on the Influence of Increase in Individual Stockholders on Future Performance of Japanese Firms

    Kiriko Kudari

    Kaikei (Accounting)   186 ( 7 )   56 - 70   2014.07

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    Publishing type:Research paper (scientific journal)  

  • The Influence of Dividend Policy of Japanese Firms on the Stock Pricing

    Kigyou Kaikei (Accounting)   66   25 - 33   2014.07

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Simultaneous Estimation of Growth and the Cost of Capital

    Securities Analysts Journal   52   48 - 53   2014.07

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Market Reaction to Accounting Manipulation in Bankrupt Firms

    Kazuhisa Otogawa

    Contemporary Disclosure Research   ( 13 )   97 - 107   2013.10

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    Publishing type:Research paper (scientific journal)  

  • Earnings Persistence and Corroboration Effects: Based on the Debates on Backing out Method

    Graduate School of Business, Osaka City University, Working Paper   ( 201312 )   1 - 23   2013.10

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    Kind of work:Single Work  

  • The Profitable Predictability of Dividend Policy: A Pilot Test using Financial Statements Statistics of Corporations by Industry

    Graduate School of Business, Osaka City University, Working Paper No. 201306   1 - 19   2013.03

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    Kind of work:Single Work  

  • Empirical study on the influence of increase in individual stockholder on future performance of Japanese firms

    Graduate School of Business, Osaka City University, Working Paper No. 201202   1 - 76   2012.03

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    Kind of work:Single Work  

  • Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan

    The Japanese Accounting Review   1 ( 1 )   39 - 60   2011.11

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Value relevance of special dividends and their ability of future earnings

    Hiroyuki Ishikawa, Yuuki Ohta

    Kaikei (Accounting)   180 ( 5 )   87 - 99   2011.11

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    Publishing type:Research paper (scientific journal)  

  • An analysis of special dividends of Japanese firms in comparison with memorial dividends and ordinary dividends

    Hiroyuki Ishikawa, Yuuki Ohta

    Keiei-Kenkyuu (The Business Review)   62 ( 3 )   1 - 14   2011.11

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    Publishing type:Research paper (bulletin of university, research institution)  

  • New Accounting-Based Approach in the Discounting Techniques

    Kigyou-Kaikei (Accounting)   62 ( 12 )   38 - 45   2010.12

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Corroboration Effects of Earnings and Dividend Announcements: Interaction among Interim Earnings, Interim Dividends and Annual Earnings

    Kaikei (Accounting)   177 ( 4 )   64 - 74   2010.04

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Corroboration Effects of Management forecasts of Earnings and Dividends Announcements in the Japanese Stock Market

    Securities Analysts Journal   47 ( 8 )   23 - 30   2009.08

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • A Financial Profile Analysis of both Dividend-increasing and Dividend-decreasing Firms

    Sangyou-Keiri (Accounting)   68 ( 4 )   99 - 108   2009.01

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Corroboration Effects of Dividend Announcements and Firms'Growth Stage Signals: A Test of the Life-cycle Theory

    Kaikei (Accounting)   174 ( 3 )   32 - 45   2008.09

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • The Value Relevance of MinorityInterest

    Kaikei (Accounting)   170 ( 3 )   61 - 76   2006.09

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Binding Power of Commemorative Dividends and Stock Procing (2)

    Keiei-Kenkyuu (The Business Review)   57 ( 1 )   61 - 80   2006.05

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • Binding Power of Commemorative Dividends and Stock Procing (1)

    Keiei-Kenkyuu (The Business Review)   56 ( 4 )   227 - 248   2006.02

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • Commemorative Dividends and Dividends Manipulation

    Kaikei (Accounting)   168 ( 6 )   71 - 86   2005.11

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • Flexibility of Commemorative Dividends and Discretionary Dividend Policy

    Keiei-Kenkyuu (The Business Review)   56 ( 3 )   103 - 140   2005.11

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • The Dividend Policy Based on Consolidated Earnings and Stock Pricing (2)

    Keiei-Kenkyuu (The Business Review)   56 ( 1 )   181 - 208   2005.05

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • The Value Relevance of Environmental Accounting Information: A Pilot Test Using Information Based on both Monetary Unit andQuantitative Unit

    Hiroyuki Ishikawa, Koji Kosuga

    Keiei-Kenkyuu (The Business Review)   55 ( 3 )   4,99-115   2005.02

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    Publishing type:Research paper (bulletin of university, research institution)  

  • The Dividend Policy Based on Consolidated Earnings and Stock Pricing (1)

    Keiei-Kenkyuu (The Business Review)   55 ( 42798 )   73 - 98   2005.02

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • Earnings Manipulation by the Firms Going into Bankruptcy (6): The Effects on Stock Market

    Kazuyuki Suda, Masahiro Enomoto, Hiroyuki Ishikawa, Kazuhisa Otogawa

    Kaikei (Accounting)   166 ( 3 )   129 - 140   2004.09

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    Publishing type:Research paper (scientific journal)  

  • Earnings Manipulation by the Firms Going into Bankruptcy (5): The Effects on Stock Market

    Masahiro Enomoto, Hiroyuki Ishikawa, Kazuhisa Otogawa

    Accounting   166 ( 2 )   116 - 130   2004.08

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    Publishing type:Research paper (scientific journal)  

  • Has the DPS 5 Yen Criterion Brought about Nonlinear Relation between Stock Prices and Dividends?

    Kaikei (Accounting)   166 ( 1 )   65 - 80   2004.07

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • An Empirical Study on the Role of DPS 5 Yen Criterion in Equity Valuation (2)

    Keiei-Kenkyuu (The Business Review)   55 ( 2 )   151 - 168   2004.07

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • An Empirical Study on the Role of DPS 5 Yen Criterion in Equity Valuation (1)

    Keiei-Kenkyuu (The Business Review)   55 ( 1 )   31 - 47   2004.05

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • The Dividend Policy and the Signaling Effect

    JICPA Journal   15 ( 4 )   2003.04

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • A Comparison of EVA and Residual Income in Equity Valuation

    The Security Research Center of Osaka City University   ( 17 )   19 - 46   2003.03

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • The Pricing of Environmental Information in Equity Valuation

    Hiroyuki Ishikawa, Atuo Mukoyama

    Accounting   163 ( 1 )   56 - 71   2003.01

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    Publishing type:Research paper (scientific journal)  

  • Dividends, Book Value, Earnings and Equity Valuation

    Annals of Society for the Economic Studies of Securities   ( 37 )   11 - 24   2002.05

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • The Role of Dividends in Equity Valuation(2)

    Keiei-Kenkyuu (The Business Review)   52 ( 4 )   125 - 154   2002.01

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • Time Series Properties of Earnings and the Pricing of Dividends in CapitalMarket

    Kaikei (Accounting)   160 ( 6 )   58 - 73   2001.12

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • The Role of Dividends in Equity Valuation(1)

    Keiei-Kenkyuu (The Business Review)   52 ( 3 )   55 - 84   2001.11

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • A Financial Profile Analysis of the Failed Firms

    Hisakatu Sakurai, Hiroyuki Ishikawa

    Journal of Economics and Business Administration   180 ( 2 )   17 - 30   1999.08

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    Publishing type:Research paper (bulletin of university, research institution)  

  • The Valuation of the Firm Value Using Accounting Numbers

    Business Insight   6 ( 4 )   92 - 98   1998.12

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    Publishing type:Research paper (scientific journal)   Kind of work:Single Work  

  • An Empirical Study on the Relationship between Consolidated Financial Statements and Stock Prices

    Rokkoudai-Ronshuu (Journal of Business Administration)   44 ( 1 )   35 - 55   1997.07

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    Publishing type:Research paper (bulletin of university, research institution)   Kind of work:Single Work  

  • An Empirical Study on the Usefulness of Consolidated Financial Statements for Investment Decision and Dividends Restriction

    Hisakatu Sakurai, Hiroyuki Ishikawa

    Accounting   151 ( 4 )   29 - 41   1997.04

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    Publishing type:Research paper (scientific journal)  

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Books and Other Publications

  • 会社を伸ばす株主還元

    石川博行( Role: Sole author)

    中央経済社  2019.06  ( ISBN:978-4-502-30411-8

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    Total pages:176   Book type:Scholarly book Participation form:First Author

  • Dividend Policy: Empirical Analysis on Corroboration Effect

    ( Role: Sole author)

    Chuokeizai-Sha.Inc.  2010.09  ( ISBN:ISBN4502233900

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    Book type:Scholarly book

  • Dividend Policy: An Empirical Analysis

    ( Role: Sole author)

    Chuokeizai-Sha.Inc.  2007.06  ( ISBN:ISBN4502275700

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    Book type:Scholarly book

  • An Empirical Study on the Relationship between Consolidated Financial Statements and Stock Prices

    ( Role: Sole author)

    Chikura-Shobo Co., Ltd.  2000.09  ( ISBN:ISBN4805107898

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    Book type:Scholarly book

  • Financial Accounting Literacy for the Increase in Firm Value

    Ikuo Nishikawa et al.( Role: Joint author)

    Nikkei Publishing Inc.  2016.08  ( ISBN:4532320992

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    Book type:Scholarly book

  • International Accounting Standard Textbook, New and revised 2nd ed.

    H. Sakurai (ed.) et al.

    Hakuto-Shobo  2024.07 

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    Total pages:328  

  • 財務分析(基礎)(2022年度証券アナリスト講座テキスト 第1次レベル 科目Ⅱ 財務分析第5回)

    石川博行

    日本証券アナリスト協会  2023.09 

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    Total pages:114   Responsible for pages:1-114  

  • 財務分析(応用)(2022年度証券アナリスト講座テキスト 第2次レベル 財務分析第3回)

    石川博行

    日本証券アナリスト協会  2023.09 

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    Total pages:144   Responsible for pages:129-141  

  • 財務分析(応用)(2022年度証券アナリスト講座テキスト 第2次レベル 財務分析第3回)

    石川博行

    日本証券アナリスト協会  2022.10 

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    Responsible for pages:128-139  

  • 財務分析(基礎)(2022年度証券アナリスト講座テキスト 第1次レベル 科目Ⅱ 財務分析第5回)

    石川博行( Role: Sole author)

    日本証券アナリスト協会  2022.09 

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    Total pages:114   Responsible for pages:1-114  

  • 財務分析(基礎)(2021年度証券アナリスト講座テキスト 第1次レベル 科目Ⅱ 財務分析第5回)

    石川博行( Role: Sole author)

    日本証券アナリスト協会  2021.09 

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    Total pages:111  

  • Equity Valuation Model

    ( Role: Sole author)

    The Securities Analysts Association of Japan  2020.11 

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    Total pages:35  

  • Equity Valuation Model

    Hiroyuki Ishikawa( Role: Sole author)

    The Securities Analysts Association of Japan  2019.11 

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    Total pages:35  

  • Equity Valuation Model

    ( Role: Sole author)

    The Securities Analysts Association of Japan  2018.11 

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    Total pages:35  

  • International Accounting Standard Textbook, new revision

    H. Sakurai (ed.) et al.( Role: Joint author)

    Hakuto-Shobo  2018.08 

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    Total pages:319   Responsible for pages:121-123, 124-129, 137-146, 262-269, 276-281  

  • Equity Valuation Model

    ( Role: Sole author)

    The Securities Analysts Association of Japan  2017.11 

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    Total pages:35  

  • Equity Valuation Model

    ( Role: Sole author)

    The Securities Analysts Association of Japan  2016.11 

  • Equity Valuation Model

    ( Role: Sole author)

    The Securities Analysts Association of Japan  2015.11 

  • Faire Value of Accounting

    Keiko Kitamura et al.( Role: Joint author)

    Chuokeizai-sha Inc.  2014.08  ( ISBN:450209840X

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    Book type:Scholarly book

  • International Accounting Standard Textbook, 6th edition

    H. Sakurai (ed.) et al.( Role: Joint author)

    Hakuto-Shobo  2013.10  ( ISBN:4561352044

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    Book type:Scholarly book

  • The Usefulness of Accounting Information

    Kunio. Ito and Hisakatu. Sakurai (Eds.) et al.( Role: Joint author)

    Chuokeizai-sha Inc.  2013.09  ( ISBN:4502484100

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    Book type:Scholarly book

  • Fundamental Analysis on Accounting Information

    Hisakatu Sakurai et al.( Role: Joint author)

    Chuokeizai-sha Inc  2013.03  ( ISBN:4502474606

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    Book type:Scholarly book

  • Empirical Analysis on Valuation

    Hisakatu Sakurai et al.( Role: Joint author)

    Chuokeizai-sha Inc  2010.06  ( ISBN:ISBN4502230006

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    Book type:Scholarly book

  • International Accounting Standard Textbook, 4th edition

    Hisakatu Sakurai et al.( Role: Joint author)

    Hakuto-Shobo  2009.11  ( ISBN:ISBN4561351841

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    Book type:Scholarly book

  • Introduction to Accounting

    Takeyuki Tani, Hisakatu Sakurai et al.( Role: Joint author)

    Sekigakusha  2009.09  ( ISBN:ISBN4502299804

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    Book type:Scholarly book

  • Disclosure

    Kenji Shiba, Akira Usui, Kazuyuki Suda et al.( Role: Joint author)

    Chuokeizai-sha Inc  2008.11  ( ISBN:ISBN4502289507

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    Book type:Scholarly book

  • Accounting Manipulation

    Kazuyuki Suda, Tatushi Yamamoto, Shota Otomasa et al.( Role: Joint author)

    Diamond.Inc  2007.06  ( ISBN:ISBN4478001510

     More details

    Book type:Scholarly book

  • Accounting Textbook

    Faculty of Business, Osaka City University, et al.( Role: Joint author)

    Yuhikaku  2002.10  ( ISBN:ISBN4641052700

     More details

    Book type:Scholarly book

▼display all

MISC

  • 解題 女性活躍推進

    石川博行

    証券アナリストジャーナル   62 ( 5 )   2 - 5   2024.05

  • 解題 AIと会計・監査

    石川博行

    証券アナリストジャーナル   61 ( 9 )   2 - 5   2023.09

  • 解題 有価証券報告書の定性情報

    石川博行

    証券アナリストジャーナル   60 ( 10 )   3 - 7   2022.10

  • 解題 決算発表に対する市場反応

    石川博行

    証券アナリストジャーナル   60 ( 6 )   3 - 5   2022.06

  • 書評 S. H. ペンマン著・杉本徳栄・玉川絵美訳『価値のための会計』

    石川博行

    週刊金融財政事情   72 ( 32 )   10 - 10   2021.09

  • 解題 不確実性下の自社株買い

    石川博行

    証券アナリストジャーナル   59 ( 6 )   3 - 6   2021.06

  • Accounting Fraud Invited

    Securities Analysts Journal   58 ( 10 )   2 - 5   2020.10

     More details

    Publishing type:Article, review, commentary, editorial, etc. (scientific journal)   Kind of work:Single Work  

  • Book Review, Classification shifting in multi-step income statement: An analysis of its patterns and its impact on stock prices, (A. Kimura, Chuokeizai-sha Inc., Tokyo, March 2019) Invited

    Hiroyuki Ishikawa

    Sangyou-Keiri (Accounting)   79 ( 3 )   122 - 123   2019.10

     More details

    Publishing type:Book review, literature introduction, etc.   Kind of work:Single Work  

  • New Horizons in the Study of Cost of Capital Invited

    The Securities Analysts Association of Japan   57 ( 10 )   2 - 5   2019.10

     More details

    Publishing type:Article, review, commentary, editorial, etc. (scientific journal)   Kind of work:Single Work  

  • Book Review, Female researchers in accounting reseach Invited

    CHUOKEIZAI-SHA, Inc.   55 ( 11 )   103 - 103   2018.09

     More details

    Publishing type:Book review, literature introduction, etc.   Kind of work:Single Work  

  • Expanded Audit Report and the Usefulness of Audit Information Invited

    The Securities Analysts Association of Japan   56 ( 4 )   2 - 5   2018.04

     More details

    Publishing type:Article, review, commentary, editorial, etc. (scientific journal)   Kind of work:Single Work  

  • Book Review, Corporate Finance and Strategy, (N. Isagawa, K. Kawakita, H. Sugiura, and Y. Sato, Nikkei Publishing Inc., Tokyo, April 2014)

    Securities Analysts Journal   55 ( 11 )   103 - 104   2017.11

     More details

    Publishing type:Book review, literature introduction, etc.   Kind of work:Single Work  

  • Boost-up Effect of Earnings Brought by the Ada1tation of IFRS

    The Securities Analysts Association of Japan   2015.09

     More details

    Publishing type:Article, review, commentary, editorial, etc. (scientific journal)   Kind of work:Single Work  

  • First-time Empirical Study and Statistics

    Kigyou Kaikei (Accounting)   67 ( 9 )   124 - 127   2015.09

     More details

  • IPO and Stock Market

    The Securities Analysts Association of Japan   53 ( 5 )   2 - 5   2015.05

     More details

    Publishing type:Article, review, commentary, editorial, etc. (scientific journal)   Kind of work:Single Work  

  • Book Review, Corporate Finance and Strategy, (N. Isagawa, K. Kawakita, H. Sugiura, and Y. Sato, Nikkei Publishing Inc., Tokyo, April 2014)

    Securities Analysts Journal   52 ( 4 )   79 - 81   2014.04

     More details

    Publishing type:Book review, literature introduction, etc.   Kind of work:Single Work  

  • Book Review, Persistence and Mean Reversion of Accounting Rate of Reteurn, (T. Takashi, Chuokeizai-sha Inc., Tokyo, April 2013)

    The Journal of Economics (The University of Tokyo)   79 ( 1 )   50 - 53   2013.04

     More details

    Publishing type:Book review, literature introduction, etc.   Kind of work:Single Work  

  • Book Review, The U.S. - Japan GAAP Comparative Analysis, (N. Masumura, Chuokeizai-sha Inc., Tokyo, April 2010)

    Sangyou-Keiri (Accounting)   70 ( 3 )   110 - 111   2010.10

     More details

    Publishing type:Book review, literature introduction, etc.   Kind of work:Single Work  

  • Dividend Policy of Japanese Firms

    Business Insight   ( 70 )   18 - 19   2010.07

     More details

  • A Discussion about Dividend Policy in the case of Decreasing in Earnings

    IR-COM   4 - 7   2009.04

     More details

  • Book Review, Pension Accounting Information, (K. Yoshida, Chuokeizai-sha Inc., Tokyo, August 2008)

    Kigyou Kaikei (Accounting)   61 ( 1 )   147   2009.01

     More details

    Publishing type:Book review, literature introduction, etc.   Kind of work:Single Work  

  • Book Review, Empirical Research on Accounting to ProvideImprecations for Future Accounting Institutions, (K. Suda (ed.), Hakuto-Shobo, Tokyo, February 2008)

    Sangyou-Keiri (Accounting)   68 ( 2 )   110 - 111   2008.07

     More details

    Publishing type:Book review, literature introduction, etc.   Kind of work:Single Work  

  • The Meaningfulness of the Investment Policy-Consistent Dividend Policy Producing Stock Price Outperformance

    IR-COM   3 - 3   2008.04

     More details

  • The Development of Ohlson Model and Market Based Accounting Research (2)

    Kigyou-Kaikei (Accounting)   56 ( 2 )   2004.02

     More details

  • The Development of Ohlson Model and Market Based Accounting Research (1)

    Kigyou-Kaikei (Accounting)   56 ( 1 )   2004.01

     More details

▼display all

Presentations

  • 四半期決算発表に対する株価反応 Invited

    石川博行

    日本経済会計学会第40回年次大会  2023.06 

     More details

    Venue:愛知学院大学  

  • どのような株主還元が評価されるのか Invited Domestic conference

    石川博行

    みずほ証券セミナー  2019.11 

     More details

    Presentation type:Public lecture, seminar, tutorial, course, or other speech  

    Venue:東京都  

  • 査読付きジャーナルの特徴と公刊のポイント Invited Domestic conference

    奥田慎也, 石川博行, 榎本正博, 奥村雅史, 山本達司

    日本経営分析学会・日本ディスクロージャー研究学会第36 回年次大会  2019.07 

     More details

    Presentation type:Oral presentation (invited, special)  

    Venue:早稲田大学  

  • Retrospection and foresight on dividend policy research Domestic conference

    2017.12 

     More details

    Presentation type:Oral presentation (general)  

  • Payout policy of Japanese firms Invited Domestic conference

    2017.09 

     More details

    Presentation type:Oral presentation (general)  

  • 資本と利益の実証研究の方向性 Domestic conference

    -

    日本会計研究学会第73回全国大会  2014.09 

     More details

    Venue:横浜国立大学  

  • 公正価値測定の意義とその限界 (日本会計研究学会特別委員会最終報告) Domestic conference

    -

    日本会計研究学会第70回全国大会  2011.09 

     More details

    Venue:久留米大学  

  • 投資政策と配当政策の関連性-コロボレーション効果の観点から- Domestic conference

    -

    日本ディスクロージャー研究学会第3回全国大会  2011.05 

     More details

    Venue:法政大学  

  • 公正価値測定の意義とその限界 (日本会計研究学会特別委員会中間報告) Domestic conference

    -

    日本会計研究学会第69回全国大会  2010.09 

     More details

    Venue:東洋大学  

  • 利益と配当のコロボレーション効果に関する実証分析 Domestic conference

    -

    日本ディスクロージャー研究学会第1回全国大会  2010.05 

     More details

    Venue:関西大学  

  • 会計情報を活用した企業評価に関する総合的研究 (日本会計研究学会特別委員会最終報告) Domestic conference

    -

    日本会計研究学会第67回全国大会  2008.09 

  • 会計情報を活用した企業評価に関する総合的研究 (日本会計研究学会特別委員会中間報告) Domestic conference

    -

    日本会計研究学会第66回全国大会  2007.09 

  • 記念配当の実態と配当操作の可能性 Domestic conference

    -

    日本会計研究学会第64回全国大会  2005.09 

  • Time Series Properties of Earnings and the Pricing of Dividends in Capital Market International conference

    Asia-Pacific Journal of Accounting&Economics Symposium (the 5th)  2004.01 

  • 倒産企業の会計操作―証券市場に与えた影響― Domestic conference

    -

    日本会計研究学会第62回全国大会  2003.09 

  • 環境情報と企業評価 Domestic conference

    -

    日本会計研究学会第61回全国大会  2002.09 

  • 企業価値評価における配当の役割 Domestic conference

    -

    日本会計研究学会第60回全国大会  2001.09 

  • 配当と企業価値評価 Domestic conference

    -

    証券経済学会第55回全国大会  2001.06 

  • 連結決算情報に対する株式市場の効率性 Domestic conference

    -

    証券経済学会第97回関西部会  2000.01 

▼display all

Grant-in-Aid for Scientific Research

  • コスト構造が日本企業のペイアウト政策に与える影響に関する実証研究

    Grant-in-Aid for Scientific Research(C)  2025

  • コスト構造が日本企業のペイアウト政策に与える影響に関する実証研究

    Grant-in-Aid for Scientific Research(C)  2024

  • コスト構造が日本企業のペイアウト政策に与える影響に関する実証研究

    Grant-in-Aid for Scientific Research(C)  2023.04

  • 非対称なコスト・ビヘイビアが日本企業のペイアウト政策に与える影響に関する実証研究

    Grant-in-Aid for Scientific Research(C)  2020.04

  • 自社株買いが株主資本コストに与える影響に関する実証研究

    Grant-in-Aid for Scientific Research(C)  2017.04

  • 利益の品質が配当政策のコロボレーション効果に与える影響に関する実証研究

    Grant-in-Aid for Scientific Research(C)  2014.04

  • 日本企業の配当政策が利益調整行動および株式市場に与える影響に関する実証研究

    Grant-in-Aid for Young Scientists(B)  2011.04

  • 国際財務報告基準(IFRS)時代の財務報告の質に関する実証的評価

    Grant-in-Aid for Scientific Research(B)  2011.04

  • 公正価値測定の意義とその限界に関する研究

    Grant-in-Aid for Scientific Research(A)  2010.04

  • 配当政策のコラボレーション効果に関する実証研究

    Grant-in-Aid for Young Scientists(B)  2008.04

  • 会計情報を活用した企業評価に関する総合的研究

    Grant-in-Aid for Scientific Research(A)  2007.04

  • 株主に対する利益還元戦略の実証研究:増配・自社株買いシグナルに対する市場の評価

    Grant-in-Aid for Young Scientists(B)  2005.04

  • 粉飾決算の実証研究に係わる企画調査

    Grant-in-Aid for Scientific Research(C)  2002.04

  • 連結ベースの配当政策および連結納税制度が株価形成に及ぼす影響に関する実証研究

    Grant-in-Aid for Young Scientists(B)  2002.04

▼display all

Other subsidies, etc.

  • 株式所有構造が企業業績や証券市場に与える影響に関する実証分析

    未設定  2010.10

  • 株主還元策の決定要因分析

    未設定  2008.04

  • 配当政策が株価形成に及ぼす影響に関する実証研究:企業の成長機会、財務内容、株式の所有構造との関係から

    未設定  2007.06

  • 会計情報と企業価値の関連性に関する実証研究

    未設定  2000.04

Charge of on-campus class subject

  • 外書講読(会計)

    2024   Weekly class   Undergraduate

  • 財務会計概論

    2024   Weekly class   Undergraduate

  • 初年次ゼミナール

    2024   Weekly class   Graduate school

  • 企業分析論研究演習2

    2023   Weekly class   Graduate school

  • 企業分析論研究演習1

    2023   Weekly class   Graduate school

  • 外書講読(会計)

    2023   Weekly class   Undergraduate

  • 財務会計概論

    2023   Weekly class   Undergraduate

  • 企業分析論特殊研究演習2

    2023   Weekly class   Graduate school

  • 企業分析論特殊研究演習1

    2023   Weekly class   Graduate school

  • 卒業論文

    2023   Intensive lecture   Undergraduate

  • 専門ゼミナール4

    2023   Weekly class   Undergraduate

  • 専門ゼミナール3

    2023   Weekly class   Undergraduate

  • 企業分析論研究

    2023   Weekly class   Graduate school

  • 外書講読(会計)

    2023   Weekly class   Undergraduate

  • 企業評価論

    2023   Weekly class   Undergraduate

  • 企業分析論特殊研究

    2023   Weekly class   Graduate school

  • 初年次ゼミナール

    2022   Weekly class   Undergraduate

  • 企業分析論研究演習1

    2022   Weekly class   Graduate school

  • 企業分析論研究

    2022   Weekly class   Graduate school

  • 財務会計概論

    2022   Weekly class   Undergraduate

  • 会計学概論

    2022   Intensive lecture   Undergraduate

  • 専門ゼミナール3

    2022   Weekly class   Undergraduate

  • 専門ゼミナール4

    2022   Weekly class   Undergraduate

  • 卒業論文

    2022   Intensive lecture   Undergraduate

  • 企業評価論

    2022   Weekly class   Undergraduate

  • 修士論文

    2022   Intensive lecture   Graduate school

  • 企業分析論研究演習2

    2022   Weekly class   Graduate school

  • 企業分析論特殊研究演習1

    2022   Weekly class   Graduate school

  • 企業分析論特殊研究

    2022   Weekly class   Graduate school

  • 企業分析論特殊研究演習

    2021     Graduate school

  • 専門ゼミナール4

    2021     Undergraduate

  • 専門ゼミナール3

    2021     Undergraduate

  • 財務諸表論

    2021     Undergraduate

  • 企業分析論研究

    2021     Graduate school

  • 企業分析論特殊研究

    2021     Graduate school

  • 企業分析論研究演習1

    2021     Graduate school

  • 企業分析論研究演習2

    2021     Graduate school

  • 企業分析論特殊研究演習

    2020     Graduate school

  • 企業分析論研究演習2

    2020     Graduate school

  • 企業分析論研究演習1

    2020     Graduate school

  • 企業分析論特殊研究

    2020     Graduate school

  • 企業分析論研究

    2020     Graduate school

  • 企業評価論

    2020     Undergraduate

  • 専門ゼミナール3

    2020     Undergraduate

  • 会計学概論

    2020     Undergraduate

  • 企業分析論研究演習2

    2019     Graduate school

  • 専門ゼミナール4

    2019     Undergraduate

  • 企業分析論特殊研究演習

    2018     Graduate school

  • 企業分析論研究演習2

    2018     Graduate school

  • 企業分析論研究演習1

    2018     Graduate school

  • 専門ゼミナール4

    2018     Undergraduate

  • 専門ゼミナール3

    2018     Undergraduate

  • 実証会計論

    2018     Undergraduate

  • 企業分析論特殊研究演習

    2017     Graduate school

  • 企業分析論研究演習2

    2017     Graduate school

  • 企業分析論研究演習1

    2017     Graduate school

  • 専門ゼミナール4

    2017     Undergraduate

  • 専門ゼミナール3

    2017     Undergraduate

  • 企業評価論

    2017     Undergraduate

  • 会計学概論

    2017     Undergraduate

  • 会計学概論

    2016     Undergraduate

  • 実証会計論

    2016     Undergraduate

  • 専門ゼミナール3

    2016     Undergraduate

  • 専門ゼミナール4

    2016     Undergraduate

  • 企業分析論研究演習1

    2016    

  • 企業分析論研究演習2

    2016    

  • 企業分析論特殊研究演習

    2016    

  • 企業分析論特研究

    2016    

  • 企業分析論特殊研究

    2016    

  • 会計学概論

    2015     Undergraduate

  • 企業評価論

    2015     Undergraduate

  • 専門ゼミナール3

    2015     Undergraduate

  • 専門ゼミナール4

    2015     Undergraduate

  • 企業分析論研究演習1

    2015    

  • 企業分析論研究演習2

    2015    

  • 企業分析論特殊研究演習

    2015    

  • 実証会計論

    2014     Undergraduate

  • 専門ゼミナール3

    2014     Undergraduate

  • 専門ゼミナール4

    2014     Undergraduate

  • 企業分析論研究演習1

    2014    

  • 企業分析論研究演習2

    2014    

  • 企業分析論特殊研究演習

    2014    

  • 定性的方法論研究

    2014    

  • 会計学概論

    2014     Undergraduate

  • 会計学概論

    2013     Undergraduate

  • 企業評価論

    2013     Undergraduate

  • 専門ゼミナール3

    2013     Undergraduate

  • 専門ゼミナール4

    2013     Undergraduate

  • 企業分析論研究演習1

    2013    

  • 企業分析論研究演習2

    2013    

  • 企業分析論特殊研究演習

    2013    

  • 定性的方法論研究

    2013    

  • 会計学概論

    2012     Undergraduate

  • 実証会計論

    2012     Undergraduate

  • 専門ゼミナール3

    2012     Undergraduate

  • 専門ゼミナール4

    2012     Undergraduate

  • 企業分析論研究演習1

    2012    

  • 企業分析論研究演習2

    2012    

  • 企業分析論特殊研究演習

    2012    

  • 会計学概論

    2011     Undergraduate

  • 企業評価論

    2011     Undergraduate

  • 専門ゼミナール3

    2011     Undergraduate

  • 専門ゼミナール4

    2011     Undergraduate

  • 企業分析論研究演習1

    2011    

  • 企業分析論研究演習2

    2011    

  • 企業分析論特殊研究演習

    2011    

  • 定性的方法論研究

    2011    

  • 企業分析論

    2011    

  • 実証会計学

    2010     Undergraduate

▼display all

Charge of off-campus class subject

  • 企業経営と会計

    2023.09
    -
    2024.03
    Institution:Kwansei Gakuin University

     More details

    Level:Postgraduate 

  • 企業経営と会計

    2022.09
    -
    2023.03
    Institution:Kwansei Gakuin University

     More details

    Level:Postgraduate 

  • 企業経営と会計

    2021.09
    -
    2022.03
    Institution:Kwansei Gakuin University

     More details

    Level:Postgraduate 

  • 企業経営と会計

    2020.09
    -
    2021.03
    Institution:Kwansei Gakuin University

     More details

    Level:Postgraduate 

  • 証券市場会計論

    Institution:Kansai University

  • 企業財務論

    Institution:Kansai University

▼display all

Social Activities ⇒ Link to the list of Social Activities

  • 「経営分析総論」講義

    Role(s): Lecturer

    Type: Certification seminar

    会計教育研修機構  2023.12

  • 「財務・会計の重要ポイント」講演

    Role(s): Lecturer

    Type: Seminar, workshop

    日本能率協会  経営幹部のためのマネジメント必須講座  2023.11

  • 「財務・会計の重要ポイント」講演

    Role(s): Lecturer

    Type: Seminar, workshop

    日本能率協会  経営幹部のためのマネジメント必須講座  2023.07

  • 「経営分析総論」講義

    Role(s): Lecturer

    Type: Certification seminar

    会計教育研修機構  2023.01

  • 「財務・会計の重要ポイント」講演

    Role(s): Lecturer

    Type: Seminar, workshop

    日本能率協会  経営幹部のためのマネジメント必須講座  2022.11

  • 「財務・会計の重要ポイント」講演

    Role(s): Lecturer

    Type: Seminar, workshop

    日本能率協会  経営幹部のためのマネジメント必須講座  2022.07

  • 「経営分析総論」講義

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  • 「財務・会計の重要ポイント」講演

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    日本能率協会  経営幹部のためのマネジメント必須講座  2021.11

  • 「財務・会計の重要ポイント」講演

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    Type: Seminar, workshop

    日本能率協会  経営幹部のためのマネジメント必須講座  2021.07

  • 「経営分析総論」講義

    Role(s): Lecturer

    Type: Certification seminar

    会計教育研修機構   2021.03

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    Audience: General public

    「経営分析総論」講義

  • 「企業価値向上のために必要な基礎知識-KPI、資本コストの考え方・実践-」講義

    Role(s): Lecturer

    Type: Lecture

    会計教育研修機構  2021.03

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    Audience: General public

    「企業価値向上のために必要な基礎知識-KPI、資本コストの考え方・実践-」講演

  • 「財務・会計の重要ポイント」講演

    Role(s): Lecturer

    Type: Seminar, workshop

    日本能率協会  経営幹部のためのマネジメント必須講座  2020.11

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    Audience: General public

    「財務会計の重要ポイント」講演

  • 「財務・会計の重要ポイント」講演

    Role(s): Lecturer

    Type: Seminar, workshop

    日本能率協会  2020.07

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    Audience: General public

    「財務会計の重要ポイント」講演

  • 「経営分析総論」講義

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  • その他活動

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    Type: Seminar, workshop

    日本能率協会  経営幹部のためのマネジメント講座  2019.11

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    Audience: General public

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  • その他活動

    Role(s): Lecturer

    Type: Seminar, workshop

    日本能率協会  経営幹部のためのマネジメント講座  2019.07

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    Audience: General public

    「財務会計の重要ポイント」講演

  • その他活動

    Type: Newspaper, magazine

    日本経済研究センター  2019.05 - 2020.03

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    日経経済図書文化賞・推薦委員

  • その他活動

    Type: Newspaper, magazine

    2019.04 - 2020.03

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    『証券アナリストジャーナル』編集委員

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    Type: Newspaper, magazine

    2019.04 - 2020.03

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    Associate Editors of The Japanese Accounting Review (Research Institute for Economics & Business Administration - Kobe University)

  • その他活動

    2011.04 - 2012.03

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    講演「投資政策と配当政策のコロボレーション」(大阪大学, 経営研究会)

  • 「経営分析総論」講義

    Role(s): Lecturer

    Type: Certification seminar

    会計教育研修機構 

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Other

  • Job Career

    2009

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    Osaka City University

  • Job Career

    2007

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    Osaka City University

  • Job Career

    2001

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    Osaka City University

  • Job Career

    2000

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    Osaka City University