Graduate School of Business Administration, KOBE UNIVERSITY

Yasuhiro Shimizu

Doctor of Business
Administration
(Kobe University)

Title

Professor of accounting

Specialized Fields

Financial Accounting and Accounting History.

Fields of Interest

Financial accounting; accounting for intangible assets; accounting history

Current Research

  • Goodwill Accounting in America: Theory, Institutions, and Practice, Chuokeizaisha, 2003 (in Japanese).
  • "Changes in the Recording System in Japanese Trading Companies, c.1890-1926", Paper presented at the 9th World Congress of Accounting Historians, Melbourne, 2002.
  • "Disclosure of Intangible Assets by U.S. Big Business, 1895-1914", Paper presented at the 2nd Accounting History International Conference, Osaka, 2001.