INTERNATIONAL REVIEW OF BUSINESS

[ 編集者:商学部・商学研究科       2019年3月8日   更新  ]

Number 19 March 2019

◆ CONTENTS
Chika SAKA, Tomoki OSHIKA, Masayuki JIMICHI
 Financial KPIs for Sustainability: Evidence from Japanese Long-lived Firms
 ----------- (1)
Satoshi SUGAHARA
 Motivation to Adopt Game-Based Learning (GBL) for Employee Training and Development: A Case Study
 ----------- (19)
Motoi IHARA and Patnaree SRISUPHAOLARN
 Joint Ventures amd Learning Capabilities: Japanese-Thai Joint Ventures in Toiletries
 ----------- (35)
Kazuma MURAKAMI, Tatsuo KIMBARA
 The Relationship between Shareholder Value and International Transfer of Environmental Management Practices
 ----------- (57)
Yoshinori HIJIKATA
 Relationship between User Rating Behavior and Personality in Recommender Systems
 ----------- (71)
Shuichi MORITANI
 Strategic Change and the Role of the Line Manager: Evidence from Japanese MNCs in Germany
 ----------- (87)

Number 18 March 2018

◆ CONTENTS
Chika SAKA, Akihiro NODA, Masayuki JIMICHI
 Cultural Influence on Corporate Social Responsibility Disclosure in East Asia
 ----------- (1)
Yuichi MATSUMOTO
 A Study of the Suitability of Japanese “Working Manga”as a Business Case Study
 ----------- (29)
Yoshinori HIJIKATA
 Comparing Recommendation Algorithms for One-to-One Marketing in Social Curation Service
 ----------- (87)
Eriko KASAOKA
 The Relationship between a Reduction in Defined Benefit Obligations and the Financial Condition of the Firm
 ----------- (103)
Soichiro UJITA
 Development of Japanese Rice-Cooker with a Focus on Enchancing the Flavor Profile of Cooked Rice: A Case of MItsubishi Electric Home Appliance
 ----------- (123)
Taslima AKHTER, Toshihiko ISHIHARA
 Assessing the Gap between Integrated Reporting and Current Corporate Reporting: A Study in the UK
 ----------- (137)
Chiaki KAWABATA
 Research on Program Evaluation for Financial Statement Audting Regulations in Japan
 ----------- (159)

Number 17 March 2017

◆ CONTENTS
Hiroyuki AMAN
 Takeover Premiums and Controlling Shareholders:
 Evidence from Japanese Firms
 ----------- (1)
Satoko YASUDA
 Innovation in Microelectronics Equipment and Impact on Export Competitiveness
 of East Asian Countries: A Study of Japan's Sewing Machines Operating in
 Garment Factories during the 1990s 
 ----------- (27)
Shuichi NAGATA
 Efficiency Gain of Integrated Variance Estimation
 in the Presence of Jumps and Market Microstructure Noise
 ----------- (41)
Eriko KASAOKA
 Negative Interest Rates and Defined Benefit Obligations
 ----------- (61)
Daisuke KOBAYASHI
 The Effects of Anthropology and Archaeology on Early Innovation Studies
 ----------- (87)

Number 16 March 2016

◆ CONTENTS
Akihiro NODA, Chika SAKA
 Asset Retirement Obligations Standard and Value Relevance
 ----------- (1)
Masako SAITO
 What Should We Contribute to Develop an Effective Accounting Curriculum?
 ----------- (17)
Fang FANG, Peng TAN, Minghua GAO
 Can Minority Investor Protection Restrain Earnings Management?
 An Empirical Test of China’s Listed Companies
 ----------- (33)
Ling LI
 The Relationship between Global Brand and Face in the Chinese Market:
 A Comparative Study of Chinese and American Global Cell Phone Brands
 ----------- (49)
Eriko KASAOKA
 The Expected Rate of Return on Plan Assets and the Related Disclosures
 ----------- (65)
Endang HARYANI
 Re-profiling the Accounting Cycle of Non-profit Organizations:
 An Organizational Ethnographic Research
----------- (87)

Number 15 March 2015

◆ CONTENTS
Chika SAKA, Akihiro NODA, Katsuhiko KOKUBU
 Market Valuation of Recognised Environmental Liabilities
 ----------- (1)
Ryuichiro TSUCHIYA
 Nascent Entrepreneurship Process and Effect of Firm Size:
 Evidence from Taiwan’s Labor Market
 ----------- (25)
Eriko KASAOKA
 The Determinants of Discount Rates on Retirement Benefits in Japan
 ----------- (45)
Sachiko KUSHIBE
 Comparison and Future Prospects of Accounting Standards for SMEs in Japan
 ----------- (81)
Elok HENIWATI
 Measuring Companies’ Compliance with IFRS-Based PSAK Disclosures
 ----------- (91)
Joshua HUDSON
 The Impact of IFRS on Financial Ratios, FDI, and GDP
 ----------- (111)

Number 14 March 2014

◆ CONTENTS
Tsutomu SUNAGA, Hiroaki ISHII
 Effects of Predecisional Justification toward Purchasing on Consumers' Attribute Weights at the Point of Purchase
 ----------- (1)
Gustavo TANAKA
 The Movements toward the Convergence of Accounting Standards in Peru
 ----------- (25)
Aiko KAGEYAMA
 The Implementation Process of Enterprise Risk Management in Higher Education Institutions
 ----------- (61)
Peng TAN
 Revisions in Accounting Standards on Research and Development Expenditures:
 Impact on Short-term Stock Returns
 ----------- (81)
Joan GILBERT
 Cultivating Intercultural Sensitivity for Local and Global Business Contexts
 ----------- (99)

Number 13 March 2013

◆ CONTENTS
Takeshi FUJISAWA
 A Transaction Cost Approach Revised toward the General Theory of Foreign Market Entry Strategies
 ----------- (1)
Tomoru HIRAMATSU and Tetsuya SAITO
 Revisiting Pareto Inferior Trade with a Stochastic Ricardian Model and Transaction Cost:
 A Preliminary Investigation under Symmetry
 ----------- (29)
I-Chun Chen, Ishita Dey, Hsiao-Shan Yang
 Is Housing Investment a Leading Indicator of Economic Development?
 ----------- (43)
Eriko KASAOKA
 Fair Value of Defined Benefit Obligations in Japan
 ----------- (59)
Ling LEE
 The Relationship between Global Brand and Country of Origin in Chinese Consumption Market
 ----------- (87)

Number 12 March 2012

◆ CONTENTS
Masako SAITO, Kazuo HIRAMATSU and Sekar MAYANGSARI
 Accounting Education for the Implementation of IFRS in Indonesia
 ----------- (1)
Koji KOJIMA
 Decision Usefulness of Cash Flow Information Format
 - An Experimental Study -
 ----------- (23)
Eriko KASAOKA
 Presentation of Defined Benefit Cost
 ----------- (45)

Number 11 March 2011

◆ CONTENTS
Koichiro OKAMURA
 Network Type, Industry and Knowledge Transfer in Networks
 ----------- (1)
Satoko YASUDA
 Exploring a Conceptual Framework for Academic Entrepreneurship:
 Beyond Pasteur's Quadrant
 ----------- (25)
Junghee LEE
 Market Reactions to Optimistic Recommendations of
 Chaebol-Affiliated Analysts
 ----------- (41)
Eriko KASAOKA
 Determinants of Changes and Levels in Discount Rates
 for Defined-Benefit Pension Plans
 ----------- (65)

Number 10 December 2009

◆ CONTENTS
Nobuyoshi YAMORI, Taishi OKADA and Takeshi KOBAYASHI
 Preparing for Large Natural Catastrophes:
 The current state and challenges of earthquake insurance in Japan
 ----------- (1)
Yuichi MATSUMOTO
 Exploring the hierarchical and situational concept of skill
 ----------- (23)
FIRMANZAH
 The Effect of Headquarter's Integration on Subsidiary's
 New Product Superiority and Performance
 ----------- (51)
Rhenald KASALI and Jony Oktavian HARYANTO
 Role of Product Characteristics, Reference Group, Retail Environments,
 and Promotion in Creating Influence Power, Impulsive Buying,
 and Autobiographical Memory
 ----------- (67)

Number 9 March 2007

◆ CONTENTS
Takao NORISADA
 Linguistic Ability as a Competitive Advantage:
 Three Dimensions of an Individual, a Company and a Nation
 ----------- (1)
Eriko TAKINO
 Unrecognized Obligations and Deferred Recognition on Employee Benefits in Japan
 ----------- (21)
MARWATA
 Accounting Education in Indonesia: An Overview of the State of the Art
 ----------- (41)

Number 8 March 2006

◆ CONTENTS
Masao KAKIHARA
 Developing Software-as-a-Service in the Rapidly Changing Environment
 ----------- (1)
Lars WANG and Hidekazu ITOH
 Economic Effects of Information Technology Oriented Joint Ventures in China:
 A CGE Analysis
 ----------- (19)
Masako SAITO
 The Effect of Regulatory Changes for Business Combinations in Japan
 ----------- (41)

Number 7 March 2004

◆ ARTICLES
Peggy K. TAKAHASHI
 Task Interdependence and Wage Dispersion:
 An Empirical Study of U.S. and Japanese Manufacturing Plants
 ----------- (1)
Yoshinori KAWAMURA
 An Update for Comparison between Japanese GAAP and International Accounting Standards
 ----------- (17)
Kuniko ODAKA
 Strategy for Acquiring Good Quality Employees for Foreign Companies
 ----------- (35)
Masao NAKANISHI
 Intra-season Pricing of Fashion Apparel Goods
 ----------- (49)
Mahito OKURA
 A Note on the Relationship between Entry and Social Welfare in the Japanese Insurance Market
 ----------- (61)
◆ RESEARCH NOTES
Yukio FUKUI
 Policies Promoting Innovation in the Synthetic Shoe Industry in Kobe
 ----------- (69)

Number 6 March 2003

◆ ARTICLES
Kazuo HIRAMATSU
 Problems of Accounting Standard-Setting in Japan
 ----------- (1)
Christantius DWIATMADJA
 "Japanization or Indonesianization"
 - A Study on Five Japanese-Indonesian Joint Ventures in Indonesia
 ----------- (7)
Koji KOJIMA
 The Effects of Capital Regulation on Banks - An Analytical Approach
 ----------- (29)
Masanobu KOSUGA, Keisuke SAKATE, Yoko ASAKURA, Aiko OHARA, Asako KIMURA, Takahisa TOYODA
 Quantitative/Mathematical Approaches in Management Accounting:
 Based on a Survey Concerning With Research and Education in Japan
 ----------- (49)
Chika SAKA
 Environmental Accounting in Japan
 Trends and Current Practices of Environmental Accounting Disclosure
 and Environmental Management Accounting
 ----------- (65)

Number 5 July 2001

◆ INVITED LECTURE
Gerhard G. MUELLER
 The Spirit of Accounting
 (Lecture Given at Kwansei Gakuin University, Nishinomiya, Japan, October 10, 2000)
 ----------- (1)
◆ ARTICLES
Benjamin TAI
 Corporate Governance, Company Characteristics, and Predictability of Management Fraud
 ----------- (11)
Akihiro INOUE
 An Approach to the Synthesis and Analysis of Incomplete Marketing Data
 ----------- (21)
Hideki NAGAMINE
 A Reconsideration of the Spontaneous Nature of Organizational Citizenship Behavior
 ----------- (33)
Kazuo HIRAMATSU
 Debate on the Reform of Corporate Governance in Japan: an Accounting Perspective
 ----------- (45)

Number 4 December 1999

◆ INVITED ARTICLE
Georges Barthes de Ruyter
 The Reform of the French System of Accounting Standardization
 ----------- (1)
◆ BUSINESS FORUM
Teruhiko TATSUUMA
 State of the Non-Life Insurance Industry and Issues Faced: Liberalization of Premium Rates
 ----------- (7)
◆ ARTICLE
Harukiyo HASEGAWA
 Japanese Management in Globalization:
 'Japanization' and 'Globalization' as a Metaphor for Rationalization
 ----------- (13)
Katsuhiko IKEDA
 On the Competition Policy in APEC
 ----------- (35)
Soichi SUGIHARA
 Small Sample Properties of OLS and GLS for the Regression Model with I(d)
 Regressor and Short Memory Error Term
 ----------- (51)
Masayuki JIMICHI
 Mean Squared Error Criteria of Feasible Generalized Ridge Regression Estimator
 ----------- (61)

Number 3 December 1998

◆ BUSINESS FORUM
Akira MIYAHARA
 Knowledge Creation for Enriching Diverse Cultures
 ----------- (1)
◆ ARTICLE
Kazuo HIRAMATSU
 Financial Big Bang and Accounting-Auditing Reforms in Japan
 ----------- (9)
Kenzo HIROSE
 International Market Rivalry between Labor-Managed and Capitalistic Firms:
 The Effects of the Export Subsidy
 ----------- (21)
Akihiro INOUE
 The Need of Theoretical Identification of Latent-Class-Analysis
 Based Competitive-Market-Structure-Analysis Models
 ----------- (31)
Miwako MESAKI
 Bankruptcy Prediction: Analyses of Cash Flow Models
 ----------- (57)

Number 2 December 1997

◆ INVITED ARTICLE
Ippei YAMAZAWA
 FEEEP: A New Initiative of the APEC Agenda
 ----------- (1)
Maria S.Y. CHAN, Hie Yiin HUNG and Benjamin Y. TAI
 Auditor Concentration among Initial Public Offering Firms:
 The Case of an Emerging Market
 ----------- (7)
◆ BUSINESS FORUM
Junichi MIYAKE
 Reforming the Ministry of Finance - In Pursuit of a Democratic and Invigorated Society and Economy
 ----------- (23)
Motohiro SUGAI
 The Current Situation and Future Prospects of the Japanese Railway Industry
 ----------- (35)
◆ ARTICLE
Soichi SUGIHARA
 Statistical Estimation of Simple Regression Model with Nonstationary I(d)
 Regressor and Stationary Autoregressive Error Term
 ----------- (43)
Kazuo HIRAMATSU and Kazuyuki KASAOKA
 The Impact of Differences between Japanese-GAAP and US-GAAP
 on Financial Statement Information: A Case Approach
 ----------- (51)
Keizo MIZUNO
 A Simple Model of Regulated Firms' Incentives for Quality Supply
 ----------- (65)

Number 1 November 1996

◆ ARTICLE
Sidney J. GRAY
 International Comparisons of Business Performance: Measurement and Disclosure Issues
 ----------- (1)
Soichi SUGIHARA
 On the Detection of Common Factors of the Cointegrated Time Series
 ----------- (15)
Yukio FUKUI
 Structural Change in the Asia-Pacific Economies 1975-85
 ----------- (23)
Katsuhiko IKEDA and Dehao CHU
 The Chinese Information Industry in the Reformed and Open Economy:
 An Empirical Analysis through Chinese Input-Output Tables
 ----------- (39)
Kenzo HIROSE
 Variable Returns to Scale and Labor-Managed Firms under Monopoly
 ----------- (51)
◆ BUSINESS FORUM
Haruo TSUJI
 The Japanese Electronics Industry: Present State and Future Prospects
 ----------- (55)
Yoshihiko MIYAUCHI
 Asian Lease Markets: Emerging Finance and Investment Trends
 ----------- (61)
◆ SPECIAL SECTION: THE GREAT HANSHIN-AWAJI EARTHQUAKE
Katsuhiko IKEDA
 The Great Hanshin-Awaji Earthquake - January 17, 1995
 ----------- (69)
Fukuichi ASADA and Kenzo HIROSE
 Effect of the Great Southern Hyogo Earthquake on Foreign Trade from the Port of Kobe
 ----------- (87)
Masao NAKANISHI
 The Effects of the Great Hanshin-Awaji Earthquake on Retail Trade in the Affected Area
 ----------- (91)
Martin COLLICK
 The Great Hanshin-Awaji Earthquake: Some Personal Impressions
 ----------- (93)