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Akiko Sugiyama

Faculty
Department of Accounting and Finance
Course of Business,Accounting and Finance
PositionProfessor
Mail
HomepageURL
Birthday
Last Updated :2019/05/16

Researcher Profile and Settings

Association Memberships

  • IAAER(International Association for Accounting Education and Reserach)

Research Activities

Research Areas

  • Management, Accounting

Published Papers

  • Presentation of Financial Preformance:Conceptual Fremework for Financial Reporting of the IASB Exposure Draft, Akiko Sugiyama, Journal of Business Adminisutration, (87) 93 - 104, 03
  • The Significance of IFRS Adoption on Listed Companies' Consolidated Statements, (80) 103 - 117, 11
  • A Study on the Nature of Valuation Allowance in Relation to Deferred Tax Assets, Sugiyama Akiko, Journal of business administration, Journal of business administration, 76, 55 - 69, 11
  • A study on Valuation Allowance Amount to Deferred Tax Assets, 0, (21) 177 - 182
  • Impact of tax effect accounting on retirement benefit accounting, Meiji accounting review, Meiji accounting review, (88) 70 - 85, 09
  • Current Analysis of Retirement Benefit Plans, Sugiyama Akiko, Journal of business administration, Journal of business administration, 73, 165 - 183, 03
  • Dividends of retained earnings including deferred tax assets, The Bulletin of the Faculty of Commerce, Meiji University, The Bulletin of the Faculty of Commerce, Meiji University, 91, (1) 105 - 124, 02
  • Asset attribute of deferred tax asset on retirement allowance reserve: measurement of unrecognized prior service cost and unrecognized experience adjustment, Tax accounting research, Tax accounting research, (20) 335 - 346
  • Expansion of Accounting Disclodure in Cormpanies Act -Statement of changes in Stockholders' Equity-, Sugiyama Akiko, Journal of business administration, Journal of business administration, 71, 197 - 207, 03
  • Attribute of deferred tax assets based on carried deficit: prolongation of deduction periods in revised taxation 2004, Tax accounting research, Tax accounting research, (19) 235 - 246
  • International trend toward compensation system: information disclosure on compensation linked with incomes, Tax accounting research, Tax accounting research, (18) 189 - 196