Updated on 2022/05/25

写真b

 
ISHIDA Souhei
 
*Items subject to periodic update by Rikkyo University (The rest are reprinted from information registered on researchmap.)
Affiliation*
College of Economics Department of Accounting and Finance
Graduate School of Economics Field of Study: Economics
Title*
Associate Professor
Degree
博士(商学) ( 3 2016   一橋大学 )
Research Theme*
  • 資金調達—投資—配当—財務報告といった財務活動の視点から、会社が直面している問題の解決策を探ることを研究テーマとしている。とりわけ、経済理論やファイナンス理論にもとづいて仮説を立て、財務データや株価データといった様々なデータを駆使して実証的な分析を行っている。最近の研究上の関心は、(1)経営者の特性にもとづく企業行動の変化、(2)会計数値にもとづく経営者能力の測定、(3)相談役・顧問制度の役割と課題、(4)MBO・支配株主による従属会社の買収における課題などにある。

  • Research Interests
  • 相談役・顧問

  • 経営者交代

  • 経営者能力

  • 経営者の在任期間

  • 業績予想

  • accounting

  • corporate governance

  • corporate finance

  • finance accounting

  • Campus Career*
    • 4 2021 - Present 
      College of Economics   Department of Accounting and Finance   Associate Professor
    • 4 2021 - Present 
      Graduate School of Economics   Field of Study: Economics   Associate Professor
     

    Research Areas

    • Humanities & Social Sciences / Business administration  / corporate governance

    • Humanities & Social Sciences / Business administration  / corporate finance

    • Humanities & Social Sciences / Accounting  / financial accounting

    Research History

    • 4 2021 - Present 
      Rikkyo University   College of Economics

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    • 4 2016 - Present 
      Hitotsubashi University

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    • 4 2016 - 3 2022 
      Hitotsubashi University

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    • 4 2020 - 3 2021 
      Saitama University   Graduate School of Humanities and Social Sciences

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    • 4 2016 - 3 2020 
      Saitama University   Graduate School of Humanities and Social Sciences

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    • 10 2018 - 10 2019 
      Kyoto University

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    • 4 2013 - 3 2016 
      日本学術振興会   特別研究員(DC1)

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    Education

    • 4 2013 - 3 2016 
      Hitotsubashi University

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    • 4 2011 - 3 2013 
      Hitotsubashi University

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    • 4 2007 - 3 2011 
      Aoyama Gakuin University   School of Business   Department of Business Administration

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    Awards

    • 10 2018  
      京都大学  みずほ証券寄付講座研究奨励賞優秀賞(ファイナンス部門) 
       
      石田 惣平

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    • 9 2015  
      日本会計研究学会  学術奨励賞 
       
      石田 惣平

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    Papers

    • Unnatural selection of outside directors: Consequences of Japanese corporate governance reforms Peer-reviewed

      Souhei Ishida, Takuma Kochiyama

      European Financial Management   28 3 2022

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      Publishing type:Research paper (scientific journal)   Publisher:Wiley  

      DOI: 10.1111/eufm.12361

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      Other Link: https://onlinelibrary.wiley.com/doi/full-xml/10.1111/eufm.12361

    • Management Forecasting Ability and Predictive Ability of Dividend Changes for Future Earnings Peer-reviewed

      Hsihui Chang, Souhei Ishida, Takuma Kochiyama

      Journal of Accounting, Auditing & Finance   11 12 2021

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      Publishing type:Research paper (scientific journal)   Publisher:SAGE Publications  

      We revisit the predictive ability of dividend changes for firms’ future earnings and extend the literature by examining the effect of management forecasting ability. Although prior studies have examined the relationship between dividend changes and future earnings, the empirical evidence is mixed. The belief that dividend changes have implications for future earnings depends on the assumption that managers can accurately assess future earnings prospects. In this regard, we posit that the predictive ability of dividends can vary with managers’ forecasting ability. Analyzing a large sample of Japanese dividend-paying firms, we find that dividend changes, particularly dividend increases, are positively associated with increases in future earnings. Consistent with our hypothesis, this positive association is more pronounced for firms with high-forecasting ability managers. Our findings support the signaling theory of dividend changes and indicate that management forecasting ability has a moderating effect on the linkage between firms’ dividend changes and future earnings.

      DOI: 10.1177/0148558x211063247

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      Other Link: http://journals.sagepub.com/doi/full-xml/10.1177/0148558X211063247

    • Are more able managers good future tellers? Learning from Japan Peer-reviewed

      Souhei Ishida, Takuma Kochiyama, Akinobu Shuto

      Journal of Accounting and Public Policy40 ( 4 )   7 2021

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      Publishing type:Research paper (scientific journal)   Publisher:Elsevier BV  

      DOI: 10.1016/j.jaccpubpol.2020.106815

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    • 経営者の在任期間と業績予想の正確度 Peer-reviewed

      石田 惣平

      会計プログレス ( 21 ) 63 - 79   9 2020

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      Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

      DOI: 10.34605/jaa.2015.16_1

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    • 経営者交代と業績予想情報 Peer-reviewed

      石田 惣平, 蜂谷 豊彦

      現代ディスクロージャー研究   2020

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      Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • 業績予想の正確度と社債スプレッド Peer-reviewed

      石田 惣平

      証券アナリストジャーナル58 ( 1 ) 91 - 103   1 2020

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      Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • 経営者の在任期間と目標利益達成を意図した利益調整 Peer-reviewed

      石田 惣平, 蜂谷 豊彦

      経営財務研究39 ( 1-2 ) 41 - 63   12 2019

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      Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • 経営者の在任期間と予想イノベーション Peer-reviewed

      石田 惣平, 蜂谷 豊彦

      証券アナリストジャーナル57 ( 9 ) 60 - 72   9 2019

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      Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • Evaluation of Managerial Ability in the Japanese Setting Peer-reviewed

      Hsihui Chang, Souhei Ishida, Takuma Kochiyama

      The Japanese Accounting Review8 ( 1 ) 1 - 22   31 12 2018

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      Publishing type:Research paper (scientific journal)   Publisher:Research Institute for Economics and Business Administration - Kobe University  

      DOI: 10.11640/tjar.8.2018.01

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    • 会計保守主義と内部資金に対する投資の感応度 Peer-reviewed

      石田 惣平

      経営財務研究35 ( 1-2 ) 55 - 79   12 2015

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      Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • 世界金融危機下における会計保守主義と資金調達制約 Peer-reviewed

      石田 惣平

      会計プログレス ( 16 ) 1 - 16   9 2015

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      Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • 会計保守主義と企業の現金保有 Peer-reviewed

      石田 惣平

      一橋商学論叢10 ( 1 ) 46 - 63   5 2015

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      Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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    • 会計保守主義とエージェンシー問題との関係性に関する予備的考察 Peer-reviewed

      石田 惣平

      一橋商学論叢9 ( 2 ) 33 - 47   11 2014

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      Authorship:Lead author   Language:Japanese   Publishing type:Research paper (scientific journal)  

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    Books and Other Publications

    • International Perspectives on Accounting and Corporate Behavior

      Ishida Souhei, Kunio Ito( Role: Contributor ,  The Effect of Accounting Conservatism on Corporate Investment Behavior)

      Springer  3 2014 

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    Teaching Experience

    •  
      簿記ⅠB ( 法政大学 )

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      簿記ⅠA ( 法政大学 )

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      会計学入門B ( 法政大学 )

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      会計学入門A ( 法政大学 )

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      インベストメントと企業リスク管理 ( 中央大学 )

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      財務会計論 ( 亜細亜大学 )

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      会計学概説 ( 埼玉大学 )

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      経営財務論 ( 埼玉大学 )

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      会計学基礎 ( 武蔵大学 )

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      会計学Ⅱ ( 日本女子大学 )

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      会計学Ⅰ ( 日本女子大学 )

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      経営分析論 ( 武蔵大学 )

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      財務管理論 ( 国際基督教大学 )

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      コーポレートファイナンス2 ( 立教大学 )

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      コーポレートファイナンス1 ( 立教大学 )

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      会計学応用B ( 法政大学 )

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      会計学応用A ( 法政大学 )

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      財務会計論 ( 国際基督教大学 )

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    Professional Memberships

    •  
      European Accounting Association

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      American Accounting Association

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      JAPAN FINANCE ASSOCIATION

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      NIPPON FINANCE ASSOCIATION

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      THE JAPANESE ASSOCIATION FOR RESEARCH IN DISCLOSURE

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      JAPAN ACCOUNTING ASSOCIATION

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    Research Projects

    • 相談役・顧問制度に関する実証研究

      日本学術振興会  科学研究費助成事業 基盤研究(B) 

      石田惣平

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      4 2021 - 3 2025

      Authorship:Principal investigator 

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    • 非公開化型MBOにおける経営者の利益相反行動

      野村マネジメント・スクール  野村マネジメント・スクール学術研究支援 

      石田 惣平

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      4 2019 - 3 2021

      Authorship:Principal investigator  Grant type:Competitive

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    • 経営者の労働市場における業績予想の利用可能性

      日本学術振興会  科学研究費助成事業 若手研究 

      石田 惣平

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      4 2018 - 3 2021

      Grant number:18K12890

      Authorship:Principal investigator 

      Grant amount:\3640000 ( Direct Cost: \2800000 、 Indirect Cost:\840000 )

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    • 経営者の在任期間と業績予想の正確度

      京都大学  みずほ証券寄附講座研究奨励賞研究奨励金 

      石田 惣平

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      10 2018 - 10 2019

      Authorship:Principal investigator  Grant type:Competitive

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    • 会計保守主義と経営者の投資意思決定に関する実証研究

      日本学術振興会  科学研究費助成事業 研究活動スタート支援 

      石田 惣平

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      8 2016 - 3 2018

      Grant number:16H06669

      Authorship:Principal investigator 

      Grant amount:\2990000 ( Direct Cost: \2300000 、 Indirect Cost:\690000 )

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    • 会計保守主義の機能に関する実証研究

      日本学術振興会  科学研究費助成事業 特別研究員奨励費 

      石田 惣平

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      4 2013 - 3 2016

      Authorship:Principal investigator  Grant type:Competitive

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    • 会計保守主義の役割に関する実証研究

      一橋大学  みずほ証券寄付講義研究助成金 

      石田 惣平

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      7 2012 - 2 2013

      Authorship:Principal investigator  Grant type:Competitive

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