研究者情報 - 山下　裕企 | 青山学院大学

ヤマシタ　ヒロキ YAMASHITA Hiroki
山下　裕企

所属

青山学院大学経営学部経営学科

職種教授

研究業績（学会発表）
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.	2016/05/29	税負担削減行動と利益の価値関連性について (日本経営工学会2016年春季大会)
6.	2014/09/05	Do Japanese Firms Change Their Dividend Distribution in Response to the Change in Statutory Tax Rate on Dividend Payment? (The 22nd Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management)
7.	2011/10/17	Corporate Tax Avoidance and Public Disclosure of Taxable Income (International Academy of Business and Economics-2011)
8.	2010/11/09	The Impact of Abolition of the Taxable Income Announcement System on Corporate Tax Aggressiveness (22nd Asian-Pacific Conference on International Accounting Issues)
9.	2010/09/09	申告所得公示制度の廃止が企業の税負担削減行動に及ぼす影響 (日本会計研究学会第69回大会)
10.	2007/11/12	Information Content of Taxable Income in Japan (19th Asian-Pacific Conference on International Accounting Issues)
11.	2007/09/02	申告所得推定モデルに関する研究 (日本会計研究学会第66回大会)
12.	2006/09/30	資本市場における会計情報と税務情報の有用性の変化 (日本経営財務研究学会第30回全国大会)
13.	2006/05/27	利益等の持続性低下の指標としてのBook-Tax Differences　～総差異の分析を中心として～ (日本経営工学会平成18年度春季大会)
14.	2005/09/16	Book-Tax Differencesと利益の持続性に関する研究 (日本経営工学会平成17年度秋季大会)
15.	2002/05/18	税引前利益と課税所得の差異に関する実証研究 (日本経営工学会平成14年度春季大会)