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Keishi Fujiyama

Personal Details

First Name:Keishi
Middle Name:
Last Name:Fujiyama
Suffix:
RePEc Short-ID:pfu178
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Affiliation

Research Institute for Economics and Business Administration (RIEB)
Kobe University

Kobe, Japan
http://www.rieb.kobe-u.ac.jp/
RePEc:edi:rikobjp (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Tomoaki Yamashita & Keishi Fujiyama, 2022. "Estimating a Firm-Year Measure of Conditional Conservatism for Non-U.S. Firms: Evidence from Japan," Discussion Paper Series DP2022-02, Research Institute for Economics & Business Administration, Kobe University.
  2. Keishi Fujiyama, 2020. "Incorporating Piecewi se-linear Variables into an Empirical Model of Non-current Asset Impairment Timeliness," Discussion Paper Series DP2020-31, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2021.
  3. Jong-Hoon Kim & Keishi Fujiyama & Yuya Koga, 2018. "The Effect of Voluntary IFRS Adoption on Information Asymmetry: Evidence from Japan," Discussion Paper Series DP2018-21, Research Institute for Economics & Business Administration, Kobe University.
  4. Saori Matsubara & Takahiro Endo & Keishi Fujiyama, 2018. "Dynamics of Standard Setter's Translation: 'Goodwill' in Japanese GAAP," Discussion Paper Series DP2018-08, Research Institute for Economics & Business Administration, Kobe University.
  5. Keishi Fujiyama & Makoto Kuroki, 2017. "Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
  6. Keishi Fujiyama, 2016. "Asset Impairment Accounting Decisions and Employee Downsizing in Japan," Discussion Paper Series DP2016-10, Research Institute for Economics & Business Administration, Kobe University, revised Apr 2018.

Articles

  1. Kim, Jong-Hoon & Fujiyama, Keishi & Koga, Yuya, 2024. "The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan," Research in International Business and Finance, Elsevier, vol. 69(C).
  2. Li, Guangzhong & Fujiyama, Keishi & Wu, Cen & Zheng, Ying, 2024. "Employment protection, corporate governance, and labor productivity around the World," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 92(C).
  3. Fujiyama, Keishi & 藤山, 敬史 & Kagaya, Tetsuyuki & 加賀谷, 哲之 & Suzuki, Tomohiro & 鈴木, 智大 & Takahashi, Yukari, 2014. "Quarterly Earnings Management Around The World: Loss Avoidance Or Earnings Decrease Avoidance?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 48(1), pages 1-30, October.

Chapters

  1. Keishi Fujiyama, 2014. "The Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Pies for Payouts in Japan," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 161-186, Springer.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

    Sorry, no citations of working papers recorded.

Articles

  1. Kim, Jong-Hoon & Fujiyama, Keishi & Koga, Yuya, 2024. "The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan," Research in International Business and Finance, Elsevier, vol. 69(C).

    Cited by:

    1. Wang, Jingyi, 2024. "Green finance and the relationship with goodwill: A study based on the perspectives of accounting information quality and financing constraints," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 833-846.

Chapters

  1. Keishi Fujiyama, 2014. "The Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Pies for Payouts in Japan," Advances in Japanese Business and Economics, in: Kunio Ito & Makoto Nakano (ed.), International Perspectives on Accounting and Corporate Behavior, edition 127, pages 161-186, Springer.

    Cited by:

    1. Keishi Fujiyama, 2016. "Asset Impairment Accounting Decisions and Employee Downsizing in Japan," Discussion Paper Series DP2016-10, Research Institute for Economics & Business Administration, Kobe University, revised Apr 2018.
    2. Keishi Fujiyama, 2020. "Incorporating Piecewi se-linear Variables into an Empirical Model of Non-current Asset Impairment Timeliness," Discussion Paper Series DP2020-31, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2021.

More information

Research fields, statistics, top rankings, if available.

Statistics

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NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 3 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (3) 2016-04-04 2017-04-02 2020-12-14
  2. NEP-HRM: Human Capital and Human Resource Management (1) 2016-04-04
  3. NEP-LAB: Labour Economics (1) 2016-04-04

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