Researcher Database

（Last updated : 2021-03-31 20:04:16）

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MATSUURA SOICHI

Department / Course College of Business Administration Department of Business Administration

Title / Position Associate Professor

Other Affiliations
1.	Graduate School of Business Administration
2.	Research Organization of Open Innovation & Collaboration Research Center for Innovation Management

Academic background
1.	2006/04/01～2009/03	Doctoral Program (2nd Semester) │ Accounting System │ Graduate School of Business Administration │ Kobe University │ Completed Doctor of Business Administration (Accounting)
2.	2004/04/01～2006/03/31	Doctoral Program (1st Semester) │ Accounting System │ Graduate School of Business Administration │ Kobe University │ Completed Master of Business Administration (Accounting)
3.	2002/04/01～2004/03	Department of Business Administration │ Faculty of Business Administration │ Kobe University │ Graduated
4.	1999/04/01～2002/03/20	Economics │ Faculty of Economics │ Kansai University │ Unfinished
5.	～1999/03	│ Kokawa Highschool │ Graduated

Business career
1.	2020/04/01 ～ 2021/03/31	Visiting Scholar │ Business School │ Aalto University
2.	2016/09/20	Lecturer │ │ Kansai University, Accounting School,
3.	2012/09/24 ～ 2013/09/23	Visiting Scholar │ Foster School of Business, │ University of Washington

Research activities
1.		Japanese Accounting Association
2.		The Accounting and Economic Association of Japan
3.		American Accounting Association
4.		European Accounting Association

Subject of research
1.	Discretionary Accounting Behavior of Companies with Deficits
2.	Empirical Study on Influence of Taxation System on Corporate Value Evaluation
3.	Empirical Study on Two Types of Earnings Management and its Costs with Incentive of Achievement of Target Earnings

Research summary
Empirical Research on the Relation between Real and Accounting Earnings Management I investigate a relation between real and accounting earnings management.

Present specialized field
Accounting (Keyword：Financial Accounting, Tax Accounting)

Books
1.	2012/03	Start-line Accounting │ ,pp.60-73, 157-169 (Co-authored)
2.	2009/12	International Accounting Standards and Japanese Accounting Practices 3rd edition │ ,pp.第10章「工事契約」，第17章「リース」，第24章「セグメント」 (Co-authored)

Papers
1.	2012/01	Implications for GAAP from an analysis of positive research in accounting,” Journal of Accounting and Economics:Part 2 │ 50 (5),pp.115-148 (Co-authored)
2.	2011/09	Implications for GAAP from an analysis of positive research in accounting │ Ritsumeikan Business Review │ 50 (2) (Co-authored)
3.	2011/05	Trend and Interaction of Two Earnings Management │ Ritsumeikan Business Review │ 50 (1),pp.47-66 (Sole-authored)
4.	2011/03	A Framework for Financial Reporting Standards: Issues and a Suggested Model │ Ritsumeikan Business Review │ 49 (6),pp.161-180 (Co-authored)
5.	2009/03	On the relation between real and accounting earnings management: Income smoothing perspective │ Journal of International Business Research │ 7 (3),pp.63-82 (Sole-authored)
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Academic conference presentation
1.	2019/03/18	Does brand equity constraint tax avoidance? Evidence from Japan. (International Conference on Business, Economics and Information Technology)
2.	2016/03/15	Governance Structure Choice :Case of Japanese listed company (International Conference on Business, Economics and Information Technology)
3.	2015/03/23	Trend of effective tax rate over 15 years in Japan (International Conference on Business, Economics and Information Technology)
4.	2009/11/22	Two earnings management and the cost of earnings management: Empirical evidence from Japan (21th Asian-Pacific Conference on International Accounting Issues)
5.	2009/03/10	Two earnings management and the cost of earnings management: Empirical evidence from Japan (Nagoya 2009 International Conference)
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Teaching achievements

●Practical Example of Education Technique

1.	2009/04 ～ 2009/09	Valuation using financial statements

Message
1.	Positive Accounting Research Positive accounting research explains an accounting practice and forecast a future practice. I tackle positive accounting research to resolve a complex accounting problem.