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SHIMADA　Yoshinori
Business AdministrationAssociate Professor
Economics

Researcher information

■ Degree
  • Ph.D (Business Administration), Kobe University
    Mar. 2012
■ Field Of Study
  • Humanities & social sciences, Accounting

Performance information

■ Paper
  • The Role of Financial Reporting Quality and Quantity in Government Procurement: Evidence from Japanese Tenders　　　　　　　　　　　　　　　
    Yoshinori Shimada
    Journal of Public Procurement, Nov. 2025, [Reviewed], [Lead, Corresponding]
    DOI：https://doi.org/10.1108/JOPP-03-2025-0019
    DOI ID：10.1108/JOPP-03-2025-0019, 共同研究・競争的資金等ID：48287557;48287554
  • 不確実性下における自社株買いによるEPS調整行動　　　　　　　　　　　　　　　
    島田佳憲
    Volume：59, Number：6, First page：32, Last page：44, 2021, [Invited]
  • Voluntary disclosure of investment forecasts and the cost of capital: evidence from the treatment effect estimates model
    Yoshinori Shimada
    Asia-Pacific Journal of Accounting and Economics, Volume：27, Number：4, First page：472, Last page：489, Sep. 2018, [Reviewed], [Lead, Corresponding]
    Informa UK Limited, Scientific journal
    DOI：https://doi.org/10.1080/16081625.2018.1517050
    DOI ID：10.1080/16081625.2018.1517050, ISSN：1608-1625, eISSN：2164-2257
  • 自社株買いの発表に対する株価反応はレバレッジ効果で説明できるか？　　　　　　　　　　　　　　　
    譚鵬; 島田佳憲; 榊原茂樹
    Volume：63, Number：2, First page：61, Last page：100, 2015
  • 自社株買い公表前における利益数値制御に関する実証研究　　　　　　　　　　　　　　　
    島田佳憲
    Volume：31, Number：2, First page：76, Last page：92, 2011, [Reviewed]
■ MISC
  • 政府規制時における企業・規制当局の対応　　　　　　　　　　　　　　　
    Volume：75, Number：12, Dec. 2023, [Lead]
    Introduction commerce magazine
  • 企業の政治的つながりと財務報告・監査との関係　　　　　　　　　　　　　　　
    Volume：75, Number：11, Nov. 2023, [Lead]
    Introduction commerce magazine
■ Books and other publications
■ Lectures, oral presentations, etc.
  • Lease Accounting Standard-Setting Process and Corporate Political Activities in Japan　　　　　　　　　　　　　　　
    Yoshinori Shimada
    European Accounting Association 47th Annual Congress, May 2025
    Oral presentation
    共同研究・競争的資金等ID：48287557
  • Effect of Political Connection on Financial Performance and Firm Value in Japan　　　　　　　　　　　　　　　
    Yoshinori Shimada
    European Accounting Association 45th Annual Congress, May 2023
    Oral presentation
    共同研究・競争的資金等ID：48287554
  • Market Reaction to Financial Performance Announcement by Politically Connected Firms　　　　　　　　　　　　　　　
    島田佳憲
    Sep. 2022
    Oral presentation
  • Political Connection and Management Forecast Disclosure　　　　　　　　　　　　　　　
    島田佳憲
    Sep. 2019
    Oral presentation
■ Research projects
  • 会計基準設定過程における企業の政治的活動および会計行動に関する実証的研究　　　　　　　　　　　　　　　
    Apr. 2024 - Mar. 2028
    Grant amount(Total)：3900000, Direct funding：3000000, Indirect funding：900000
    Grant number：24K05198
    論文ID：51820022, 講演・口頭発表等ID：51820071
  • 企業と政治の関わりが財務報告に及ぼす影響とその経済的帰結に関する実証研究　　　　　　　　　　　　　　　
    Apr. 2021 - Mar. 2024
    Grant amount(Total)：3640000, Direct funding：2800000, Indirect funding：840000
    Grant number：21K01778
    論文ID：51820022, 講演・口頭発表等ID：51820260
  • Empirical Research on an Association between the Quality of Investment Forecasts and Corporate Governance　　　　　　　　　　　　　　　
    Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research, Grant-in-Aid for Young Scientists (B), Apr. 2016 - Mar. 2022
    Shimada Yoshinori
    Grant amount(Total)：3900000, Direct funding：3000000, Indirect funding：900000
    This research project aims to examine the economic roles of investment forecasts issued by managers. The followings are revealed in this research project. First, firms that issue management investment forecasts can enjoy a lower implied cost of capital than firms that do not. Second, the institutional ownership improves the quality of management investment forecasts, whereas the board ownership declines that. Finally, firms with the higher quality management investment forecasts carry out investment projects more efficiently.
    Grant number：16K17204
  • An Empirical Study on the Usefulness of Investment Forecasts　　　　　　　　　　　　　　　
    Japan Society for the Promotion of Science, Grants-in-Aid for Scientific Research, Grant-in-Aid for Research Activity Start-up, Aug. 2014 - Mar. 2016
    SHIMADA Yoshinori, Iwate University
    Grant amount(Total)：2340000, Direct funding：1800000, Indirect funding：540000
    This study focuses on investment forecast information. I empirically examine (1) the value-relevance of investment forecasts, (2)the disclosure effect of investment forecasts, and (3) the association between the quality of investment forecasts and its economic consequences.
    Empirical analyses show the following results. (1) The future change in investment forecasts is positively related to the stock prices and investment forecast information is value-relevant. (2) Firms initiating investment forecast disclosure can enjoy a lower cost of equity capital than firms that do not disclose. (3) For firms with characteristics to enhance the reliability of future investment, investment forecasts are more value-relevant, and high-quality of investment forecasts are negatively related to the cost of equity capital when the corporate governance system is likely to be poorly built.
    Grant number：26885004
  • IFRS導入と会計利益の質に関する実証的研究　　　　　　　　　　　　　　　
    Apr. 2012 - Mar. 2014
    Grant amount(Total)：2200000, Direct funding：2200000
    Grant number：12J06029
  • 自己株式を利用した企業の資本政策および財務報告制度に関する理論的・実証的研究　　　　　　　　　　　　　　　
    Apr. 2009 - Mar. 2012
    Grant amount(Total)：1200000, Direct funding：1200000
    Grant number：09J04599
  • 自社株買いと会計情報　　　　　　　　　　　　　　　
    2012
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