Faculty Profiles - Ishiguro Takehide

写真a

Ishiguro Takehide

Organization

Faculty of Humanities and Social Sciences Associate Professor

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Degree

博士(会計学) ( 中央大学 )
修士(経営学) ( 東京理科大学 )

Research Interests

Corporate Finance
Accounting

Research Areas

Humanities & Social Sciences / Accounting
Humanities & Social Sciences / Money and finance / Corporate Finance

Education

Chuo University 商学研究科商学専攻

2019.4 - 2022.3

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Country： Japan

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Tokyo University of Science 経営学研究科経営学専攻

2016.4 - 2018.3

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Country： Japan

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Tokyo University of Science 経営学部経営学科

2012.4 - 2016.3

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Country： Japan

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Research History

Okayama University Faculty of Economics Department of Economics(Including Evening Course) Associate Professor

2024.4

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Country：Japan

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Akita University Faculty of Education and Human Studies Department of Regional Studies and Humanities Assistant Professor

2021.10 - 2024.3

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Professional Memberships

日本ファイナンス学会

2025.3

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Japan Accounting Association

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The Accounting and Economic Association of Japan

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Papers

Tax Avoidance by Non-Zombie Firms: Evidence From Japan Following the Lehman Shock Reviewed

Takehide Ishiguro

Journal of Corporate Accounting and Finance 2025

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Authorship：Corresponding author Language：English Publishing type：Research paper (scientific journal)

DOI： 10.1002/jcaf.22787

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Mitigating overinvestment in Japanese zombie firms: the role of foreign ownership and earnings quality Reviewed

Takehide Ishiguro, Akihiro Yamada

Asian Review of Accounting 33 ( 5 ) 709 - 727 2024.11

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Authorship：Corresponding author Language：English Publishing type：Research paper (scientific journal)

DOI： 10.1108/ARA-04-2023-0115

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Impact of Overconfident Managers on Cash Holdings of Japanese Firms Reviewed

Takehide Ishiguro

Bussiness Analysis 36 ( 1 ) 1 - 18 2023.6

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Authorship：Corresponding author Language：Japanese Publishing type：Research paper (scientific journal) Publisher：The Accounting and Economic Association of Japan

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Effect of Earnings Quality on the Zombie Firm Efficiency: Evidence from Japan

Takehide Ishiguro

SSRN Electronic Journal 2023.6

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Authorship：Lead author,　Corresponding author Publishing type：Research paper (scientific journal) Publisher：Elsevier BV

DOI： 10.2139/ssrn.4431446

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Is Japanese Bank Corporate Governance Effective Against Zombie Firms? Analysis of Earnings Management

2023.3

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Authorship：Lead author Language：English Publishing type：Research paper (conference, symposium, etc.)

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Capital Expenditure Behavior of Overconfident Managers of Japanese Firms: Empirical Evidence During the Financial Crisis in Japan Reviewed

Takehide Ishiguro

JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS 9 ( 6 ) 175 - 181 2022.6

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Authorship：Corresponding author Language：English Publishing type：Research paper (scientific journal) Publisher：KOREA DISTRIBUTION SCIENCE ASSOC

Malmendier and Tate (2005) and Aktas et al. (2019) suggested that overconfident managers will invest if they have sufficient internal funds. Still, they will save internal funds instead of reducing investment if they have insufficient internal funds because they perceive more substantial financial constraints than other managers. This study examines whether overconfident managers will not invest when the financial crisis makes it difficult to raise external funds. In particular, during the financial crisis in Japan, banks simultaneously provided active monitoring and financing to firms with strong relationships with banks. Therefore, this study can also examine the relationship between overconfident managers and bank behavior by focusing on Japanese firms. This study examines whether overconfident managers increase their investment in firms with strong relationships with banks during the financial crisis. The results of this study showed that overconfident managers, especially their firms with strong relationships with banks, reduce investments more than other managers during the financial crisis. This study suggests that Japanese banks reduced financial constraints and exerted strong corporate governance on Japanese firms during the financial crisis.

DOI： 10.13106/jafeb.2022.vol9.no6.0175

Web of Science

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Analysis of overconfidence indicators and cash management behavior based on earnings forecasts

Takehide Ishiguro

2022.3

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Language：Japanese Publishing type：Doctoral thesis

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Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan. Reviewed

Takehide Ishiguro, Akihiro Yamada

International Journal of Economics and Accounting 10 ( 2 ) 181 - 203 2021.6

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Authorship：Corresponding author Language：English Publishing type：Research paper (scientific journal) Publisher：Inderscience

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Examination of Measurement Method for Overconfident Managers Suitable for Japanese Data

Takehide Ishiguro

The Institute of Business Rearch Chuo University Woking Paper 2021.1

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Language：Japanese Publishing type：Research paper (bulletin of university, research institution) Publisher：The Institute of Business Rearch Chuo University

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Measurement of Management Overconfidence Based on Management Earnings Forecast and its Validity

Takehide Ishiguro

The Japan Management & Accounting 80 ( 4 ) 184 - 195 2021.1

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Language：Japanese Publishing type：Research paper (scientific journal) Publisher：The Japan Management & Accounting Institution

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Presentations

戦略的提携と監査報酬の関係性

大沼宏, 藤田健人, 石黒武秀

日本経済会計学会第1回秋季大会 2020.12 早稲田大学

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Language：Japanese Presentation type：Oral presentation (general)

Venue：早稲田大学

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Overconfident CEOs, decentralisation, and tax aggressiveness: Evidence from Japan.

石黒武秀

日本経済会計学会第35回秋季大会 2019.12 法政大学

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Language：Japanese Presentation type：Poster presentation

Venue：法政大学・市谷キャンパス富士見ゲート

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Management Overconfidence and Tax Avoidance

Hiroshi Ohnuma, Takehide Ishiguro

2018.10 Kansei Gakuin University

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Language：Japanese Presentation type：Oral presentation (general)

Venue：Nihon Keizai Shimbun Inc. Osaka Head Office, Kansei Gakuin University

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Research Projects

金融危機時の自信過剰な経営者の投資行動：日本の非金融企業の分析

Grant number：22K20153 2022.08 - 2023.03

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研究活動スタート支援

石黒武秀

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Grant amount：\1430000 （ Direct expense: \1100000 、 Indirect expense：\330000 ）

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Class subject in charge

Corporate Finance （2024academic year） 3rd and 4th semester - 木10
Corporate Finance 1 （2024academic year） Prophase - 月6
Corporate Finance 2 （2024academic year） Late - 月5
Corporate Finance I （2024academic year） 1st and 2nd semester - 水1～2
Corporate Finance II （2024academic year） 3rd and 4th semester - 水1～2
Finance 1 （2024academic year） Prophase - 月6
Finance 2 （2024academic year） Late - 月5
Graduation Research Seminar （2024academic year） 1st and 2nd semester - その他7～8
Graduation Research Seminar （2024academic year） 3rd and 4th semester - その他7～8
Seminar （2024academic year） 1st and 2nd semester - 月7～8
Seminar （2024academic year） 3rd and 4th semester - 月7～8
Basic Seminar （2024academic year） Fourth semester - 火7～8

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Academic Activities

Asian Review of Accounting International contribution

Role(s)：Peer review

Takehide Ishiguro 2024.5.1 - 2024.7.12

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Type：Peer review

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ゴーイング・コンサーン意見受領企業のゾンビ化と負の波及効果

Role(s)：Panel moderator, session chair, etc.,　Review, evaluation

日本経済会計学会（東北学院大学土樋キャンパスホーイ記念館） 2015.1.12

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Type：Academic society, research group, etc.

第23回ディスクロージャーカンファレンスにおいて、上記のタイトルにある研究発表へのコメンテータとして参加した。

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