Researchers Information System

日本語に切り替えるswitch to english

Amano, Yoshiaki

Graduate School of Management (GSM-KU) Associate Professor

Amano, Yoshiaki
list
    Last Updated :2025/01/21

    Basic Information

    Faculty

    • 経済学部

    Concurrent Affiliation

    • Graduate School of Economics, 経済学専攻 事業創成講座, 准教授

    Academic Degree

    • 博士(経済学)(京都大学)
    • 修士(経済学)(京都大学)

    Research History

    • From Apr. 2024, To Present
      Kyoto University, Graduate School of Management, Associate Professor
    • From Apr. 2021, To Mar. 2024
      Kyoto University, Graduate School of Management, Senior Lecturer
    • From Apr. 2019, To Mar. 2021
      Japan Society for the Promotion of Science, Research Fellow
    • From Apr. 2014, To Dec. 2015
      Bain & Company, Senior Associate Consultant
    • From Jul. 2012, To Dec. 2013
      Accenture, 経営コンサルティング本部, Business Analyst

    ID,URL

    researchmap URL

    list
      Last Updated :2025/01/21

      Research

      Research Interests

      • Mergers and Acquisitions
      • Intangible Assets
      • Real Effects

      Research Areas

      • Humanities & social sciences, Accounting, Financial Accounting

      Papers

      • What causes investors’ misevaluation of M&A performance? Survey evidence from Japan
        Yoshiaki Amano
        Asian Review of Accounting, 21 Jan. 2025, Peer-reviewed
      • Negative goodwill and postmerger operating performance: evidence from Japan
        Yoshiaki Amano
        Asian Review of Accounting, Oct. 2022, Peer-reviewed
      • Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan
        Yoshiaki Amano
        Accounting & Finance, Jun. 2022, Peer-reviewed
      • Real Effects of Intangibles Capitalization—Empirical Evidence from Voluntary IFRS Adoption in Japan
        Yoshiaki Amano
        Journal of International Accounting Research, Dec. 2020, Peer-reviewed
      • Proposal About Accounting for Negative Goodwill: From a Viewpoint of the Relationship to Negative Excess Earning Power
        Yoshiaki Amano
        Pronexus Financial Disclosure Institute REPORT, Feb. 2020
      • Proposal About Whether Goodwill Should Be Regularly Amortized: From A Viewpoint of Real Effects of Accounting Standards
        Yoshiaki Amano
        Pronexus Financial Disclosure Institute REPORT, Mar. 2019
      • IFRS Voluntary Adoption and Timeliness of Goodwill Impairment
        Yoshiaki Amano
        Keizai-ronsō (The Economic Review), Jun. 2018, Peer-reviewed
      • Relationship between IFRS Voluntary Adoption and Goodwill
        Yoshiaki Amano
        Keizai-ronsō (The Economic Review), Feb. 2018, Peer-reviewed

      Misc.

      • M&Aの目的は達成されているか? — 定性情報開示と業績・株価の関連性 —
        天野良明
        M&A専門誌マール, Aug. 2023
      • Goodwill accounting in IFRS: history and prospect for the future
        Yoshiaki Amano
        MARR : Mergers & acquisitions research report, Jan. 2019

      Presentations

      • Managerial Narcissism, Disclosure Tone, and Post-M&A Performance: Evidence from Japan
        Yoshiaki Amano
        Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 02 Jul. 2024
      • What Causes Investors’ Misevaluation? Evidence from a Post-Merger Underperformance Anomaly
        Yoshiaki Amano
        European Accounting Association (EAA) 45th Annual Congress, 26 May 2023
      • What Causes Investors’ Misevaluation? Evidence from a Post-Merger Underperformance Anomaly
        Yoshiaki Amano
        American Accounting Association (AAA) Southwest Region Meeting, 10 Mar. 2023
      • Do Acquiring Firms Achieve Their Mergers and Acquisitions Objectives?—Evidence from Japan—
        Yoshiaki Amano
        The International Accounting Standards Board (IASB) Research Forum in conjunction with Accounting and Finance, 03 Nov. 2021
      • Do Acquiring Firms Achieve Their Mergers and Acquisitions Objectives?—Evidence from Japan—
        Yoshiaki Amano
        American Accounting Association (AAA) Annual Meeting, 03 Aug. 2021
      • Should Negative Goodwill Be Recognized as Income? —Evidence from Japan—
        Yoshiaki Amano
        American Accounting Association (AAA) Annual Meeting, 10 Aug. 2020
      • Should Negative Goodwill Be Recognized as Income? —Evidence from Japan—
        Yoshiaki Amano
        Canadian Academic Accounting Association (CAAA) Annual Conference, 05 Jun. 2020
      • 負ののれんの会計処理に関する提言-負の超過収益力との関連性の観点から-
        天野良明
        第73回ディスクロージャー基本問題研究会, 15 Jan. 2020, プロネクサス総合研究所
      • Real Effects of Intangibles Capitalization —Empirical Evidence from Voluntary IFRS Adoption in Japan—
        Yoshiaki Amano
        The International Accounting Standards Board (IASB) Research Forum in conjunction with the Journal of International Accounting Research (JIAR), 28 Oct. 2019
      • Goodwill Amortization and Managerial Myopia
        Yoshiaki Amano
        American Accounting Association (AAA) Annual Meeting, 12 Aug. 2019
      • Goodwill Amortization and Managerial Myopia
        Yoshiaki Amano
        The 30th Asian-Pacific Conference on International Accounting Issues, 13 Nov. 2018
      • Goodwill Amortization and Managerial Myopia
        Yoshiaki Amano
        The 13th World Congress of Accounting Educators and Researchers, 09 Nov. 2018
      • Goodwill Amortization and Managerial Myopia
        Yoshiaki Amano
        The 2nd Kyoto University-Universität Hamburg Symposium, 10 Oct. 2018

      External funds: Kakenhi

      • An empirical study on accounting information and M&A performance
        Grant-in-Aid for Research Activity Start-up
        0107:Economics, business administration, and related fields
        Kyoto University
        Yoshiaki Amano
        From 30 Aug. 2021, To 31 Mar. 2023, Project Closed
        会計情報;合併・買収(M&A);M&Aのパフォーマンス;非財務情報
      • 合併アノマリーと会計情報に関する定量的研究
        Grant-in-Aid for Early-Career Scientists
        Basic Section 07100:Accounting-related
        Kyoto University
        天野 良明
        From 01 Apr. 2022, To 31 Mar. 2025, Granted
        合併・買収(M&A);合併アノマリー;会計情報;M&Aのパフォーマンス
      list
        Last Updated :2025/01/21

        Education

        Teaching subject(s)

        • From 01 Apr. 2024, To 31 Mar. 2025
          International Business Administration Workshop II
          A553, Fall, Graduate School of Management, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          International Business Administration Workshop I
          A503, Spring, Graduate School of Management, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          Finance and Accounting Workshop II (Amano)
          5815, Fall, Graduate School of Management, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          Finance and Accounting Workshop I (Amano)
          5515, Spring, Graduate School of Management, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          Financial Accounting
          3020, Fall, Graduate School of Management, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          International Accounting A
          A570, Spring, Graduate School of Economics, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          Financial Accounting B
          A569, Fall, Graduate School of Economics, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          1
          6223, Fall, Faculty of Economics, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          Readings in Humanities and Social Sciences (Economics, English)B-E1
          HA09, Fall, Institute for Liberal Arts and Sciences, 2
        • From 01 Apr. 2024, To 31 Mar. 2025
          Business Analysis
          4146, Fall, Faculty of Law, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          International Accounting A
          A570, Spring, Graduate School of Economics, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Financial Accounting B
          A569, Fall, Graduate School of Economics, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Financial Accounting
          6128, Fall, Faculty of Economics, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Financial Accounting
          3020, Fall, Graduate School of Management, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Financial Risk Management Workshop I (Sawabe & Amano)
          5510, Spring, Graduate School of Management, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          International Business Administration Workshop II
          A553, Fall, Graduate School of Management, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          International Business Administration Workshop I
          A503, Spring, Graduate School of Management, 2
        • From 01 Apr. 2023, To 31 Mar. 2024
          Financial Risk Management Workshop II (Sawabe & Amano)
          5810, Fall, Graduate School of Management, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Financial Accounting B
          A569, Fall, Graduate School of Economics, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Readings in Humanities and Social Sciences (Economics, English)A-E1
          HA08, Spring, Institute for Liberal Arts and Sciences, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Financial Accounting
          3020, Fall, Graduate School of Management, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Business Analysis
          4146, Fall, Faculty of Law, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          1
          6223, Fall, Faculty of Economics, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          International Accounting A
          A570, Spring, Graduate School of Economics, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Financial Risk Management Workshop II (Sawabe & Amano)
          5810, Fall, Graduate School of Management, 2
        • From 01 Apr. 2022, To 31 Mar. 2023
          Financial Risk Management Workshop I (Sawabe & Amano)
          5510, Spring, Graduate School of Management, 2

        Participation in PhD Defense

        • 金融リテラシーに関する実証研究― 我が国における個人の金融リテラシーと金融行動や行動バイアスとの関係―
          KAJIWARA MAKI, Graduate School of Management, Sub-chief Examiner
          23 Mar. 2023
        list
          Last Updated :2025/01/21

          Administration

          Faculty management (title, position)

          • From 01 Apr. 2022, To 31 Mar. 2023
            経営管理研究部 安全衛生委員会 委員
          • From 01 Apr. 2023, To 31 Mar. 2024
            経営管理研究部 安全衛生委員会 委員
          • From 01 Apr. 2024, To 31 Mar. 2025
            経営管理研究部 教務系委員会 委員
          • From 01 Apr. 2022, To 31 Mar. 2023
            経営管理研究部 国際交流委員会 委員
          • From 01 Apr. 2023, To 31 Mar. 2024
            経営管理研究部 国際交流委員会 委員
          • From 01 Apr. 2024, To 31 Mar. 2025
            経営管理研究部 国際交流委員会 委員
          • From 01 Apr. 2024, To 31 Mar. 2025
            経営管理研究部 人権(ハラスメント)委員会 委員
          • From 01 Apr. 2024, To 31 Mar. 2025
            経営管理研究部 同窓会委員会 委員
          • From 01 Apr. 2022, To 31 Mar. 2024
            経済学研究科 図書委員会 委員

          ページ上部へ戻る