Researcher Information - YANAI Kazutoshi |

（Last updated : 2023-09-12 12:40:50）

YANAI Kazutoshi

Department / Course

Aoyama Gakuin University School of Business Department of Business Administration

Job Professor

Specialization and related fields
Business administration, Accounting

Business career
1.	2005/04/01 ～ 2009/03/31	Aoyama Gakuin University School of Business Department of Business Administration
2.	2009/04/01 ～ 2017/03/31	Associate Professor Aoyama Gakuin University School of Business Department of Business Administration
3.	2017/04/01 ～	Professor Aoyama Gakuin University School of Business Department of Business Administration
4.	2018/10 ～ 2019/03	Visiting Scholar University of Washington Michael G. Foster School of Business

Belonging society
1.	2018/04 ～	American Accounting Association

Book and thesis
1.	Papers	The Ratchet Effect and Its Impact on Setting Management Earnings Forecasts,pp.81-96 (Sole-authored) 2018/07
2.	Papers	Empirical Tests of Management Earnings Forecasts Ratcheting,pp.117-160 (Sole-authored) 2018/03
3.	Papers	The Evolution of Income Smoothing Research,pp.247-266 (Sole-authored) 2013/09
4.	Papers	Examination of the Valuation Accuracy of Equity Value Estimates Based on the Ohlson-Jueetner Model,pp.131-163 (Sole-authored) 2010/03
5.	Papers	The Examination of the Explainability and the Valuation Accuracy of Equity Value Estimates Based on the Ohlson-Juettner Model,pp.255-273 (Sole-authored) 2008/07
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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)