Ken-ichi Sota Graduate School of Economics, Osaka Prefecture University.                  Japanese

Particular field, Specialized area, Research Task, Belonging institute.
Particular field Accounting
Specialized area Financial Accounting
Research Task
  1. The research on business combinations accounting standard.
  2. The research on the relationship between business combination trade and trend of the stock market.
  3. The research on accounting action of the manager( mainly on the business combination trade ).
Membership Japan Accounting Association (2002-present)
American Accounting Association(2004-present)
Main Achievement(Research Papers)
Date Article Magazine & Publisher
The master's
degree paper.
2000,1 Theoretics of Gains from Appreciation of Securities - A Study on the Nature and the Purpose of Securities-
Osaka Prefecture University
Dissertation lists
Research Paper 2001.3 A Study of Valuation Basis for Securities "Shirasagi Ronsou" No.32(Osaka Prefecture University, Keizaigaku Kenkyukai), pp.1-35.
Research Paper 2001.6 Adaptation of Pooling Method to Business Combinations "Keizai Kenkyu"(Osaka Prefecture University),Vol.46,No.3, pp.63-78.
Research Paper 2002.3 A Study on Empirical Research of Business Combinations "Keizai Kenkyu"(Osaka Prefecture University), Vol.47,No.2, pp.115-131.
Research Paper 2002.3 A Sutudy on Standards Setting for Business Combinations in U.S. "Shirasagi Ronsou"(Osaka Prefecture University, Keizaigaku Kenkyukai), No.33, pp.35-50.
Research Paper 2002.9 The Elimination of the Pooling -of-Interests Method of Merger Accounting and the Magnitudes of Financial Statement Effects "Keizai Kenkyu"(Osaka Prefecture University), Vol.47, No.4, pp.59-83.
Main Research Report
Place Date Research Place
Reporting Title
Commentator, etc.
2000.9 2nd Graduate student bookkeeping and accounting research report convention
"Business Combinations Accounting in IASC - Focus on the Natur of Business Combinations -
Yukiharu Kurokawa(Professor of Keio University)
Yasuhiko Ishii(Asssistant professor of Aichisangyou University)
2001.9 3rd Graduate student bookkeeping and accounting research report convention
"Business Combinations:Reconsidaration of Methodorogy to Positive Accounting Theory"
Norio Takasu(Professor of Koube Commerce University)
Yoshiaki Komatu(Graduate of Meijigakuin University)

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