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Amano, Yoshiaki

Graduate School of Management (GSM-KU) Senior Lecturer/ Junior Associate Professor

Amano, Yoshiaki
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    Last Updated :2022/07/01

    Basic Information

    Faculty

    • 経済学部

    Academic Degree

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

    Research History

    • From Apr. 2021, To Present
      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 :2022/07/01

      Research

      Research Interests

      • Mergers and Acquisitions
      • Intangible Assets
      • Real Effects

      Research Areas

      • Humanities & social sciences, Accounting, Financial Accounting

      Papers

      • 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
      • Goodwill accounting in IFRS: history and prospect for the future
        Yoshiaki Amano
        MARR : Mergers & acquisitions research report, Jan. 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

      Presentations

      • 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
        天野 良明
        From 30 Aug. 2021, To 31 Mar. 2023, Granted
        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
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        Last Updated :2022/07/01

        Education

        Teaching subject(s)

        • 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
        list
          Last Updated :2022/07/01

          Administration

          Faculty management (title, position)

          • From 01 Apr. 2021, To 31 Mar. 2022
            経営管理研究部 人権(ハラスメント)委員会 委員
          • 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. 2022, To 31 Mar. 2023
            経営管理研究部 国際交流委員会 委員
          • From 01 Apr. 2022, To 31 Mar. 2024
            経済学研究科 図書委員会 委員

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