Accounting field

Faculty members who will become special researchers or who are not accepting new students for certain reasons will not be offering classes, so please check with Musashi University Admission Center before applying.

Professor Takashi Ebihara

  • Research Themes
    • Empirical research on the usefulness of accounting information
  • Research content
    • From the perspective of the decision-making usefulness of accounting information, I mainly conduct empirical research focusing on the relevance of accounting information to investor decision-making. Currently, I am focusing on the quality of earnings information and its relationship with corporate governance.
  • Subjects in charge
    • Financial reporting theory
  • Related Courses
    • Financial accounting, corporate finance, securities market
  • Research Supervisor
    • Master's term, Doctoral term
  • Faculty Profile

Associate Professor Yukari Takahashi

  • Research Themes
    • Financial Accounting
  • Research content
    • Empirical analysis of the characteristics of investment behavior, primarily mergers and acquisitions (M&A), and its relationship with accounting systems
  • Subjects in charge
    • Financial Accounting
  • Related Courses
    • Financial Reporting, International Accounting, Corporate Finance, Business Strategy
  • Research Supervisor
    • Master's term, Doctoral term
  • Faculty Profile

Professor Shunichi Toyoda

  • Research Themes
    • Disclosure system as capital market infrastructure and the accounting standards that support it
  • Research content
    • Efforts to reform accounting standards to provide financial information that is useful for investment decision making so that capital markets can function fully are accelerating internationally. Despite this, empirical evidence has been mounting that the usefulness of accounting information for this purpose has, on the contrary, been substantially reduced in its approximation. The purpose of this term is to approach the essence of the problem by going back to the "starting point" and carefully reexamining one by one the essence of "accounting" for commercial enterprises, the essence of "commercial corporate activities" that are the subject of such activities, and the essence of "investment decision making" that is the purpose of using accounting information.
  • Subjects in charge
    • International Accounting
  • Related Courses
    • Financial accounting, corporate law, corporate finance, securities market
  • Research Supervisor
    • Master's term, Doctoral term
  • Faculty Profile

Professor Osamu Mizushima

  • Research Themes
    • Interpretive and legislative research on the joint stock company system
  • Research content
    • A comparative legal study of corporate governance in combined corporations.
  • Subjects in charge
    • Corporate Law
  • Related Courses
    • Financial accounting, corporate finance, securities market
  • Research Supervisor
    • Master's term, Doctoral term
  • Faculty Profile

Professor Sho Yamashita

  • Research Themes
    • Financial accounting, international accounting, business analysis
  • Research content
    • Research on accounting and disclosure systems and accounting standards in Japan and overseas. Research is being conducted on the consistency of basic concepts and accounting standards, the consistency between accounting standards, and the consequences of accounting standards.
  • Subjects in charge
    • Financial Accounting
  • Related Courses
    • Financial reporting, management accounting, international accounting, tax law, corporate law, corporate finance, securities market, business strategy
  • Research Supervisor
    • Master's term, Doctoral term
  • Faculty Profile