研究者学術情報データベース

（最終更新日 : 2025-01-07 16:47:34）　

ゴ　イ
呉　懿
GO I

所属経営学部国際経営学科

職名准教授

その他所属
1.	経営学部国際経営学科

学歴
1.	2018/03 (学位取得)	神戸大学博士（経営学）
2.	2015/03 (学位取得)	神戸大学修士（経営学）
3.	2013/03 (学位取得)	神戸大学学士（経営学）
4.	～2013/03	神戸大学経営学部経営学科卒業
5.	～2015/03	神戸大学経営学研究科経営学財務会計博士前期課程修了
全件表示（6件）

所属学会
1.		The American Accounting Association
2.		日本会計研究学会

資格・免許
1.	2018	簿記検定　1級
2.	2015	実用英語技能検定　1級
3.	2011	Certificate of Accounting Professional China

研究テーマ
1.	Accounting conservatism, Accounting information quality, International comparability, The use of LASSO in accounting research

研究概要
Nature of non-discretionary conservatism Thus far, my burgeoning research career has aimed to facilitate a more comprehensive understanding of the nature of non-discretionary conservatism and other determinants which navigates management's choices over conservative accounting. In face of the increased demands for relevance and comparability in accounting information, several standards have been introduced or revised to narrow the gap between Japanese standards and international financial reporting standards. The introduction of procedural accounting rules should thereby promote reliability of accounting information and impel accounting conservatism. My work aims to shed new insight in line with this trend to provide initial empirical evidence with respect to non-discretionary conservatism, in the context of Japanese listed firms.

現在の専門分野
Management, Accounting (キーワード：Empirical research, Earnings management, Accounting standards convergence)

論文
1.	2019/01	The Role of Non-discretionary Conservatism in Asset-Impairment Accounting - Predicting the Impact of Accounting Standards on Accounting Conservatism by using Quantile Regression－ │ Working paper │ (単著)
2.	2013/03	「日米企業間における非裁量保守主義の相違に対する一考察」 │ 修士論文 │ (単著)

学会発表
1.	2019/01/07	Influence of Ownership Structure on Accounting Conservatism - Evidence from Japanese Listed Companies - (The 9th International Conference of The Japanese Accounting Review)
2.	2017/08/08	International Differences in Non-Discretionary Conservatism －　The Role of Non-Discretionary Conservatism in Japan－ (The American Accounting Association Annual Meeting San Diego, CA)
3.	2017/01/05	Does Non-Discretionary Conservatism Exist in Japan? －　Evidence from Japanese Listed Companies － (The 7th International Conference of The Japanese Accounting Review)
4.	2016/09/07	日米企業間における非裁量的保守主義に対する一考察 (日本会計研究学会年次総会)

科学研究費助成事業
1.	2020/04 ～ 2024/03	Influence of Ownership Structure on Accounting Conservatism - Evidence from Japanese Listed Companies - │ 若手研究

授業科目
1.	Corporate Accounting
2.	International Accounting
3.	プレゼミ
4.	プロジェクト研究(GBL型)
5.	英語経営学入門Ⅰ
全件表示（12件）

教育活動

●作成した教科書、教材

1.	2023/04/01 ～	「Corporate Accounting」教材

●当該教員の教育上の能力に関する大学等の評価

1.	2024/03/14	2023年度の大学教員のグッドプラクティス表彰