‘Fair Value Accounting and Regulatory Capital Requirements,’ with T. Yonetani, Economic Policy Review 4(3), 1998 (1998 Selected Paper, the CFA Digest).
‘Environmental Costs, Social Responsibility and Corporate Financial Performance - A Closer Examination of Japanese Companies,’with B. Chiang and A. Pelhem, American Journal of Business Research 8(1), 2015 (Best Conference Paper Award).
‘The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts’, with Carien van Mourik, Accounting Horizons 29(1), 2015.
『会計利益の基礎概念』中央経済社，2021年
