(Last updated : 2023-09-12 12:40:50)
  YANAI Kazutoshi
   Department   Aoyama Gakuin University  Department of Business Administration, School of Business
   Position   Professor
■ Specialization and related fields
Business administration, Accounting 
■ Business career
1. 2005/04~2009/03 Aoyama Gakuin University School of Business Department of Business Administration
2. 2009/04~2017/03 Aoyama Gakuin University School of Business Department of Business Administration Associate Professor
3. 2017/04~ Aoyama Gakuin University School of Business Department of Business Administration Professor
4. 2018/10~2019/03 University of Washington Michael G. Foster School of Business Visiting Scholar
■ Belonging society
1. 2018/04~ American Accounting Association
■ Book and thesis
1. Article The Ratchet Effect and Its Impact on Setting Management Earnings Forecasts  pp.81-96 (Single) 2018/07
2. Article Empirical Tests of Management Earnings Forecasts Ratcheting  pp.117-160 (Single) 2018/03
3. Article The Evolution of Income Smoothing Research  pp.247-266 (Single) 2013/09
4. Article Examination of the Valuation Accuracy of Equity Value Estimates Based on the Ohlson-Jueetner Model  pp.131-163 (Single) 2010/03
5. Article The Examination of the Explainability and the Valuation Accuracy of Equity Value Estimates Based on the Ohlson-Juettner Model  pp.255-273 (Single) 2008/07
Display all(6)
■ Academic conference presentation
1. 2018/06/30 The Impacts of Miles and Snow’s Reactor Characteristics on Earnings Managemen (The Sixth International Conference of the Journal of International Accounting Research)
2. 2017/09/14 The Impacts of Organizational Dysfunction on Budgeting,Managers’Forecast and Earnings Management (9th Conference on Performance Measurement and Management Control)