Researcher Information - YAMASHITA Hiroki |

（Last updated : 2025-10-29 14:46:20）

YAMASHITA Hiroki

Department / Course

Aoyama Gakuin University School of Business Department of Business Administration

Job Professor

Specialization and related fields
Accounting

Business career
1.	2013/04/01 ～	Professor Aoyama Gakuin University School of Business Department of Business Administration

Belonging society
1.	2003 ～	American Accounting Association

Winning science prize
1.	2000/09	The Japanese Association of Management Accounting Young Researchers Award
2.	2006/11	Tax Partner Associations Incentive Award
3.	2008/08	The Japanese Association of Management Accounting Best Paper Award

Official position and committee in Univ.
1.	2020/04/01 ～ 2022/03/31	Aoyama Gakuin University Chair

Book and thesis
1.	Papers	"Tax on Retained Earnings and The Effect on Retained Earnings and Cash Holdings: Analysis from Japanese Data" Proceedings of 34th Asian-Pacific Conference on International Accounting Issues (Co-authored) 2025/10
2.	Papers	The Effects that Media Reports of Additional Taxation have on Sales Revenue in Japan,pp.171-185 (Sole-authored) 2024/07
3.	Papers	The Reputational Costs of Corporate Tax Avoidance: A Review of the Research and an Overview of Media Tax Coverage in Japan,pp.113-133 (Sole-authored) 2023/07
4.	Papers	"Firms Change Their Retained Earnings in Response to the Change in Tax Law: Evidence from Japanese Large data sets" APMAA 2021 Annual Conference Parallel Sessions Proceedings Ⅱ,pp.119-137 (Co-authored) 2021/11
5.	Papers	The Effect of Customer Concentration on Corporate Tax Avoidance,pp.79-96 (Sole-authored) 2019/07
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Academic conference presentation
1.	2025/10/19	Tax on Retained Earnings and The Effect on Retained Earnings and Cash Holdings: Analysis from Japanese Data (34th Asian-Pacific Conference on International Accounting Issues)
2.	2023/06/22	Firms Change Their Retained Earnings in Response to the Change in Tax Law: Evidence from Japanese Large data sets (The Tenth International Conference of the Journal of International Accounting Research(JIAR))
3.	2021/11/11	Firms Change Their Retained Earnings in Response to the Change in Tax Law: Evidence from Japanese Large data sets (Asia Pacific Management Accounting Association (APMAA) 2021 Annual Conference)
4.	2019/06/28	Do Firms Change Their Dividend Distribution in Response to Tax Rate Change? (The 7th International Conference of the Journal of International Accounting Research)
5.	2011/10/17	Corporate Tax Avoidance and Public Disclosure of Taxable Income (International Academy of Business and Economics-2011)
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