Updated on 2026/06/11

写真a

 
INOUE KENTO
 
Organization
Graduate School of Business Department of Global Business Associate Professor
School of Business Department of Business
Title
Associate Professor
Affiliation
Institute of Business
Contact information
メールアドレス
Homepage
https://kinoue9319.notion.site/Kento-Inoue-7b17eb084b0149dabd1729307c02163f
Affiliation campus
Sugimoto Campus

Position

  • Graduate School of Business Department of Global Business 

    Associate Professor  2026.04 - Now

  • School of Business Department of Business 

    Associate Professor  2026.04 - Now

Degree

  • 博士（経営学） （ Osaka City University ）

Research Areas

  • Humanities & Social Sciences / Accounting  / Financial Accounting

  • Humanities & Social Sciences / Accounting  / Management Accounting

Research Interests

  • International Accounting

  • 企業価値評価

  • Management Accounting

  • Business Analysis

  • Financial Accounting

Professional Memberships

  • The Accounting and Economic Association of Japan

  • 日本簿記学会

  • THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING

  • JAPAN ACCOUNTING ASSOCIATION

  • American Accounting Association

Job Career (off-campus)

  • Kansai University   Faculty of Business and Commerce Department of Business and Commerce

    2026.04 - Now

  • Osaka Metropolitan University   Graduate School of Business

    2026.04 - Now

  • Konan University   Hirao School of Management Department of Management

    2026.04 - Now

  • Kindai University   Faculty of Business Administration Department of Accounting

    2026.04 - Now

  • Momoyama Gakuin University   Faculty of Business Administration Department of Business Administration

    2025.09 - 2026.03

  • Konan University   Hirao School of Management Department of Management

    2025.04 - 2025.09

  • Momoyama Gakuin University   Faculty of Business Administration Department of Business Administration

    2024.09 - 2025.03

  • Momoyama Gakuin University   Faculty of Business Administration Department of Business Administration

    2023.09 - 2024.03

  • Kindai University   Faculty of Business Administration Department of Accounting

    2023.04 - 2026.03

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Papers

  • 社外取締役のインセンティブ —報酬とD&O保険の実態調査— Invited

    井上 謙仁, 藤谷 涼佑, 𠮷田 政之

    産業經理   85 ( 3 )   130 - 145   2025.10

    　More details

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

  • The impact of Real-Option Thinking on Over-Investment and Impairment:

    KOSUGE Takayuki, INOUE Kento, MAKINO Koki, ARAI Kohei

    Melco Journal of Management Accounting Research   16 ( 1 )   13 - 24   2025.06（ ISSN:18827225 ） （ eISSN:21892776 ）

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    The purpose of this study is to examine whether firms implemented Real-Option thinking subsequently has over-investment and impairment as the result of their investments. Prior studies only explain that the use of Real-Option thinking is important in strategic decision making, but do not fully address the results of implement of it. Therefore, this study focuses on the reference to future options in the “Corporate Summary” disclosed in the annual securities report and clarifies the impact of Real-Option thinking on over-investment and impairment. The analysis reveals that put option do not affect over-investment and impairment, and call option do not affect over-investment but increase impairment.

    DOI： 10.14987/mjmar.16.1_13

    CiNii Research

  • リアルオプション的思考が過剰投資と減損に及ぼす影響 ─有価証券報告書を利用した実証研究─ Reviewed

    小菅 貴行, 井上 謙仁, 牧野 功樹, 新井 康平

    メルコ管理会計研究   16 ( 1 )   13 - 24   2025.06

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

  • Economic Consequences of Managerial Ability and Strategic Behavior

    Koki Makino, Kento Inoue, Kohei Arai

    The Business Review   75 ( 4 )   37 - 55   2025.02

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    Publishing type：Research paper (bulletin of university, research institution)   International / domestic magazine：Domestic journal  

    DOI： 10.24729/0002002622

  • The Effect of Voluntary IFRS Adoption on MD&A Information Reviewed

    Kento Inoue, Yoshitaka Hirose

    Journal of International Accounting Research   23 ( 3 )   77 - 98   2024.11（ ISSN:1542-6297 ） （ eISSN:1558-8025 ）

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    Authorship：Lead author,　Corresponding author   Publishing type：Research paper (scientific journal)   International / domestic magazine：International journal  

    We analyze the textual management discussion and analysis (MD&A) information of Japanese firms that voluntarily adopted International Financial Reporting Standards (IFRS) and disclosed information in the Japanese language. We conduct a difference-in-differences analysis of firms that voluntarily adopted IFRS and those that continue to use Japanese generally accepted accounting principles. We find that the voluntary adoption of IFRS decreases the textual length but does not change the difficulty of MD&A information. The results indicate that IFRS adoption decreases the level of MD&A disclosure. However, the decrease in textual length is not observed after the 2018 MD&A regulation changes. This suggests that the negative effect of IFRS adoption is offset by the positive effect of the regulation change. This study is unlike previous research as it contributes to international accounting literature by analyzing financial reporting in a non-English language, viz. Japanese, which is, technically, a very difficult language.

    DOI： 10.2308/jiar-2021-071

Books and Other Publications

  • 会計学の実証分析入門

    黒木 淳, 太田 裕貴, 井上 謙仁（ Role： Edit ,  編著、第3章、第8章、第12章、第13章）

    中央経済社  2026.04  （ ISBN:4502572810 ）

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    Total pages：260   Book type：Textbook, survey, introduction

    ASIN

  • スタートガイド原価計算

    島 吉伸, 安酸 建二, 北田 智久, 井上 謙仁（ Role： Joint author ,  各章練習問題）

    中央経済グループパブリッシング  2025.03  （ ISBN:4502527319 ）

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    Total pages：188   Book type：Textbook, survey, introduction

    ASIN

  • 経営者報酬の理論と実証 (牧誠財団研究叢書 22)

    濵村 純平, 井上 謙仁, 早川 翔（ Role： Edit ,  編著、第1章、第4章、第5章、第8章、第9章、第11章）

    中央経済社  2024.11  （ ISBN:4502517313 ）

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    Total pages：248  

    ASIN

MISC

  • Target Setting for Board Members and the Effect of Difficult Targets on Managerial Compensation in Japan OA International journal

    Jumpei Hamamura, Sho Hayakawa, Kento Inoue

    2026.02

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    Publishing type：Internal/External technical report, pre-print, etc.   International / domestic magazine：International journal  

  • Harakiri: Is Japanese Managerial Compensation "Sticky"? International journal

    Jumpei Hamamura, Sho Hayakawa, Kento Inoue

    2025.05

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    Authorship：Corresponding author   Publishing type：Internal/External technical report, pre-print, etc.   International / domestic magazine：International journal  

    DOI： 10.2139/ssrn.4983424

  • Is Fixed Salary 'Fixed'? Fixed Salaries in Managerial Compensation Depend on the Firm Performance in Japan

    Jumpei Hamamura, Sho Hayakawa, Kento Inoue

    SSRN Electronic Journal   2024.01（ eISSN:1556-5068 ）

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    Publishing type：Internal/External technical report, pre-print, etc.  

    DOI： 10.2139/ssrn.4702545

Presentations

  • IFRS適用が組織資本に与える影響 Domestic conference

    井上 謙仁

    第10回 AEAJ Workshop  2026.02  日本経済会計学会

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    Presentation type：Oral presentation (general)  

    Venue：AOSSA 福井市地域交流プラザ  

  • 日本企業を対象とした実証的会計研究の妥当性：多分析者アプローチによるJin and Wu (2021)の追試結果の比較分析 Domestic conference

    新井 康平, 井上 謙仁, 加藤 大智, 北田 智久, 濵村 純平, 藤谷 涼佑, 吉田 政之

    日本経済会計学会第6回秋季大会  2025.12  日本経済会計学会

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    Presentation type：Oral presentation (general)  

    Venue：中央大学  

  • Harakiri: Is Japanese managerial compensation “sticky”? International conference

    Jumpei Hamaura, Sho Hayakawa, Kento Inoue

    22nd Asian Academic Accounting Association Conference 2025  2025.11  Asian Academic Accounting Association

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    Presentation type：Oral presentation (general)  

    Venue：Taipei Marriott Hotel  

  • Harakiri: Is Japanese managerial compensation “sticky”? International conference

    Jumpei Hamamura, Sho Hayakawa, Kento Inoue

    The 12th International Conference of the Journal of International Accounting Research (JIAR)  2025.07  American Accounting Association

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    Presentation type：Oral presentation (general)  

    Venue：Casablanca Marriott Hotel  

  • Harakiri: Is Japanese managerial compensation “sticky”? Invited International conference

    Jumpei Hamamura, Sho Hayakawa, Kento Inoue

    2025 Feng Chia-ASEAN International Conference on Business and Management  2025.06  Feng Chia University

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    Presentation type：Oral presentation (general)  

    Venue：Feng Chia University  

  • IFRS適用がジェネリック戦略に与える影響 Domestic conference

    井上 謙仁

    日本経済会計学会第5回秋季大会  2025.01  日本経済会計学会

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    Presentation type：Oral presentation (general)  

    Venue：東北大学・東北学院大学  

  • Harakiri: Is managerial compensation sticky in Japan? Invited International conference

    Jumpei Hamamura, Sho Hayakawa, Kento Inoue

    Taiwan Accounting Association 2024 Annual Conference  2024.11  Taiwan Accounting Association

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    Presentation type：Oral presentation (general)  

    Venue：National Taipei University  

  • Is fixed salary “fixed”? Fixed salaries in managerial compensation depend on the firm performance in Japan International conference

    Jumpei Hamamura, Sho Hayakawa, Kento Inoue

    Asia-Pacific Management Accounting Association 2024 (19th) Annual Conference  2024.10  Asia-Pacific Management Accounting Association

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    Presentation type：Oral presentation (general)  

    Venue：Vietnam National University, Hanoi  

  • Harakiri: Is managerial compensation sticky in Japan? Domestic conference

    2024.09 

    　More details

    Presentation type：Oral presentation (general)  

  • 日本企業の経営者報酬決定における相対的業績評価の利用に関する研究：明示的アプローチによる分析 Domestic conference

    早川 翔, 井上 謙仁, 濵村 純平

    日本管理会計学会2024年度年次全国大会  2024.09  日本管理会計学会

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    Presentation type：Oral presentation (general)  

    Venue：中央大学  

  • Is Fixed Salary "Fixed"? Fixed Salaries in Managerial Compensation Depend on the Firm Performance in Japan Domestic conference

    濵村 純平, 早川 翔, 井上 謙仁

    日本会計研究学会第83回大会  2024.08  日本会計研究学会

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    Presentation type：Oral presentation (general)  

    Venue：早稲田大学  

  • Is fixed salary “fixed”? Fixed salaries in managerial compensation depend on the firm performance in Japan International conference

    Jumpei Hamamura, Sho Hayakawa, Kento Inoue

    The Eleventh International Conference of the Journal of International Accounting Research (JIAR)  2024.06  American Accounting Association

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    Presentation type：Oral presentation (general)  

    Venue：Regent Taipei Hotel  

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Grant-in-Aid for Scientific Research

  • 国際財務報告基準（IFRS）の適用と戦略的行動の実証的関係

    Grant-in-Aid for Early-Career Scientists  2027

  • 国際財務報告基準（IFRS）の適用と戦略的行動の実証的関係

    Grant-in-Aid for Early-Career Scientists  2026

Charge of off-campus class subject

  • 近大ゼミ（基礎ゼミ）

    Institution：Kinki University

  • 会計基礎論演習

    Institution：Osaka City University

  • 会計基礎論

    Institution：Osaka Metropolitan University

  • プロゼミナール

    Institution：Osaka City University

  • ビジネス研究プロジェクト

    Institution：Konan University

  • テーマ・ゼミナール

    Institution：Osaka City University

  • 演習（ゼミ）

    Institution：Kinki University

  • 簿記論

    Institution：Kinki University

  • 経営分析論

    Institution：Osaka Metropolitan University

  • 経営分析論特殊研究

    Institution：Osaka Metropolitan University

  • 経営分析論研究

    Institution：Osaka Metropolitan University

  • 経営分析論研究演習

    Institution：Osaka Metropolitan University

  • 英文会計

    Institution：Kinki University

  • 財務会計論

    Institution：Momoyama Gakuin University

  • 会計学基礎論

    Institution：Kinki University

  • 工業簿記

    Institution：Osaka University of Economics and Law

  • 外書講読

    Institution：Osaka City University

  • Accounting in Commercial Activities

    Institution：Wakayama University

  • 初級簿記

    Institution：Osaka University of Economics and Law

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Social Activities　⇒ Link to the list of Social Activities

  • 『経営者報酬の理論と実証』公開シンポジウム

    Role(s)： Panelist

    Type： Seminar, workshop

    経営者報酬研究会  一橋大学  2024.12

    　More details

    Audience： University students,　Graduate students,　Researchesrs,　General public,　Scientific organization,　Company,　Governmental agency

  • 大規模なデータ分析で決定要因を探る

    Role(s)： Contributor

    Type： Internet

    中央経済社  【連載コラム】日本企業の経営者報酬は、どう決まっているのか！？  中央経済社Digital  2023.11

  • 【インタビュー】会計が企業の経営をどう捉えているかを、実証分析で科学的に解明する｜話者：井上謙仁先生（近畿大学経営学部 専任講師）

    Role(s)： Media coverage

    Type： Internet

    中央経済社  会計研究のフォアフロント  中央経済社Digital  2022.09

  • 組織資本を測定する

    Role(s)： Contributor

    Type： Newspaper, magazine

    中央経済社  特集：自社の行動評価から戦略策定までを支える 財務諸表分析の新たな挑戦  企業会計 74(7) 26-32  2022.06

  • 興味が将来につながる：大学生活でやってきたこと

    Role(s)： Contributor

    Type： Newspaper, magazine

    甲南大学共通教育センター編著  『正志く 強く 朗らかに Ⅱ —躍動する甲南人の軌跡 2021—』  同文舘出版 179-183  2021.03