Faculty Information - KANG Juhyung

■ Academic conference presentation

1.	2026/09/09	Does IFRS Adoption Affect Research and Development Disclosure and Its Value Relevance? (The 85th Japan Accounting Association Annual Conference)
2.	2024/11/25	Impact of Tax Credit Reforms on R&D Investment: A GMM Analysis of Japanese Firms (The 21st Asian Academic Accounting Association Annual Conference)
3.	2024/08/28	The Impact of R&D Credit Revisions on Corporate R&D Investments in Japan: Insights from the Act on Special Measures Concerning Taxation (The 83rd Japan Accounting Association Annual Conference)
4.	2018/10/20	The Effect of IFRS Adoption on Earnings and Their Quality: the case of Japan (Korea International Accounting Assocciation International Conference 2018)
5.	2017/10/28	An Analysis of Book-Tax Differences Before and After IFRS Adoption: Evidence from KOSPI 200 Firms. (Kyoto University Seminar on Institutional Accounting)
6.	2017/09/01	Trends in Contemporary Accounting Research: An Analysis of Articles Published in Jaournal of Accounting Review (2011-2015) from North America's Top Three Journals. (Symposium on the Development of Comparative Institutional Accounting)
7.	2016/07/30	Analysis of the Divergence Between Accounting Income and Taxable Income and Its Impact on Earnings Persistence. (Japanese Association for International Accounting Studies Western Regional Annual Conference)
8.	2015/11/14	An Empirical Analysis of the Book-Tax Gap and Earnings Persistence (Kyoto University Seminar on Institutional Accounting)
9.	2013/10/19	(Kyoto University Seminar on Institutional Accounting)
10.	2013/02	Impacts of IFRS on Corporation Tax Legislation: Focusing on the accounting policy of depreciation (International Workshop of Japan-Korea Students of Accounting)
11.	2012/09/23	(29th Japanese Association for International Accounting Studies Annual Conference)
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■ Books and Articles

1.	2024/12	Article	Impact of Tax Credit Reforms on R&D Investments: A GMM Analysis of Japanese Firms Proceedings of the 21st Asian Academic Accounting Association Annual Conference pp.1-18 (Single)
2.	2021/03	Article	The Effects of IFRS Adoption on Earnings Predictability of Japanese Firms Bulletin of International Pacific University (18),pp.115-131 (Single)
3.	2021/01	Article	The Revision of Balance Sheet Presentation and the Information Usefulness of Deferred Taxes Keizai-Ronso (The Economic Review) pp.53-65 (Single)
4.	2019/03	Article	The Function of Asset Revaluation System during the High-growth Economy pp.103-115 (Single)
5.	2017/07	Article	Impacts of IFRS on the Links between Tax and Financial Reporting: with special reference IFRS Adoption in South Korea Bulletin of Japanese Association for International Accounting Studies pp.37-50 (Single)
6.	2015/09	Article	Analysis of the Formation and Evolution of Accounting Systems from the Perspective of Institutional Theory (Single)
7.	2012/12	Article	Impacts of IFRS on Corporate Tax Legislation: with special reference to South Korea's Reforms The Kyoto Economic Review 81(2),pp.106-131 (Single)
8.	2013/05	Article	Impacts of IFRS on Income Tax Legislation Bulletin of Japanese Association for International Accounting Studies pp.81-95 (Single)
9.	2012/08	Article	A Study on the Transformation Process of Accounting Systems: Focusing on the Behavioral Analysis of Standard-Setting bodies and Corporate Managers pp.1-18 (Single)
10.	2010/01	Article	formationa Transformation of the Korean Accounting System Keizai-Ronso (The Economic Review) pp.25-40 (Single)
11.	2010/03	Article	The Transofmration of the Korean Financial System Following the Asian Financial Crisis: Focusing on Accounting System Reforms (Single)
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■ Academic background

1.

〔Doctorial Course (2nd Semester)〕, Graduate School of Economics, Kyoto University,

■ Business career

1.	2026/04～	Osaka University of Economics Faculty of Business Administration Department of Business Administration Lecturer
2.	2026/10～	Nagoya University Graduate School of Economics Lecturer
3.	2026/11～	Ripple Co., Ltd. Executive Director
4.	2023/04～2026/03	Nagoya University Graduate School of Economics Lecturer
5.	2021/04～2023/03	Nagoya University Graduate School of Economics Assistant Professor
6.	2018/04～2021/03	International Pacific University School of Business Administration Lecturer
7.	2016/04～2017/03	School of Economics
8.	2012/09～2018/03	Kobe Gakuin University School of Business Administration Lecturer
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■ Main Subject

International Accounting

■ researchmap Member ID

R000019717

■ Subject

1.	International Accounting Ⅰ・Ⅱ
2.	Introductory Accounting Ⅰ・Ⅱ

■ Research topic, funded research, and department laboratory expense

1.

2022/04～2027/03

An Analysis of the Impact of International Accounting Convergence on the Firm Value of Japanes Corporations (Key Word : )

■ Present specialized field

Key Word：International Accounting, Research and Development

■ Teaching Experiences

1.	International Accounting A & B（Nagoya University）
2.	Introductory Accounting 1 & 2（Nagoya University）
3.	Business Analysis（Nagoya University）
4.	Introduction to Economics（Nagoya University）
5.	Market Ecnomy and Society（Nagoya University）
6.	Financial Accounting（International Pacific University）
7.	International Accounting（International Pacific University）
8.	Financial Statements Analysis（International Pacific University）
9.	Tax Accounting（International Pacific University）
10.	Readings in Economics（Kyoto University）
11.	Corporate Finance（Kobe Gakuin University）
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