OBINATA, Takashi

OBINATA, Takashi

Name / Position

OBINATA, Takashi / Professor





Curriculum Vitae


1985 April Graduate School of Economics, University of Tokyo

Professional Experience

2008 March Professor, Graduate School of Economics, The University of Tokyo
1998 April Associate Professor, Graduate School of Economics, University of Tokyo
1994 January Graduate School of Economics, University of Tokyo (Doctoral Degree)
1991 April Associate Professor, Faculty of Business Administration, Yokohama National University
1990 April Lecturer, Faculty of Business Administration, Yokohama National University

Research Field

Financial Accounting

Research Theme

My research object is the problem how to calculate the gains and losses produced from transactions of services. Measurement of the earnings in financial accounting is a method of allocating cash flows to each fiscal year. It is the present subject to solve the above-mentioned problem and to explain the fictions in accounting from the viewpoint of selection of an allocating pattern. I investigate the problem theoretically and positively, choosing financial instruments (ex. bonds, receivables, loans) and pensions as research subjects.


Articles - 1995-

  • “Foundation of Accounting Disclosure,” (in Japanese) Accounting, Vol. 161, No. 2, February 2002
  • “Choice of Pension Discount Rate in Financial Accounting and Stock Prices,” The Journal of Economics, Vol.66, No.3, October 2000
  • “Globalizations of Japanese Accounting Standards,” (in Japanese) Seminar Proceedings in SAAJ, Security Analysts Association of Japan (SAAJ), 1999
  • “Financial Accounting and Disclosure System,” M. Aoyama, T. Inoue, and M. Matsui eds., Introduction to Managerial Science, Chapter 13, Chuo Keizaisya, 1999 (in Japanese)
  • “Disclosure of Financial Accounting Information,” (in Japanese) in Introduction to Managerial Science, chap. 13, Aoyama M., T. Inoue and Y. Matsui eds., Chuo-Keizai-Sha, 1999
  • “Information Contents of the Losses from Impaired Loans,” (in Japanese) IMES Discussion Paper, 98-J-32, Institute for Monetary and Economic Studies Bank of Japan (IMES), 1998
  • “Accounting for Bad Loans in Japanese Banks: An Empirical Study,” (in Japanese) Yokohama Business Review, Vol. 18, No.4, March 1998
  • “Accounting by Creditors for Impairment for Goodwill,” (in Japanese) Yokohama Business Review, Vol. 18, No.1, June 1997
  • “Valuation of Financial Assets in Corporate Accounting,” (in Japanese) Security Analysts Journal, Vol. 34, No.5, May 1996
  • “Performance Measurement of Hedging Activities through Futures Contracts,” (in Japanese) Yokohama Business Review, Vol. 16, No.3, Dec. 1995
  • “Performance Measurement of Future Contract in Financial Accounting,” (in Japanese) Keizaigaku Kenkyu, Vol. 61, Nos. 3-4, Oct. 1995
  • “Valuation of Unmarketable Bonds and the Concept of Interest Income,” (in Japanese) Yokohama Business Review, Vol. 16, No.1, June 1995

Books and Monographs - 2000-

  • “Valuation of Liabilities,” “Financial Instruments,” R. Inoue, ed., Issues in Financial Accounting, Chapter 4-3, Chapter 6-1, Zeimukeiri Kyokai, 2000 (in Japanese)

Others - Book Reviews - 1995-

  • Kazuhisa Otogawa, Corporate Accounting Policy and Stock Market (Accounting, Vol. 51, No. 7, July 1999, in Japanese)

Books and Monographs - Selected Publications prior to 1995

  • Capital and Income in Financial Accounting: A Research for Maintenance of Nominal Monetary Capital and Concept of Income Realization (in Japanese), Moriyama Shoten, 1994
  • “A Theoretical Analysis,” in Concept of Asset Valuation in Financial Accounting (in Japanese), Part II, Shizuki Saito ed., Dai Ichi Houki, 1994
  • “Data Processing of the Flows of Goods and Services in Accounting (Chap. 3),” “Cost Allocations and Income Measurement (Chap. 4),” “Concept of Realization (Chap. 5),” and “Measurement of Periodical Expenses (Chap. 6),” (in Japanese) in Financial Accounting: Foundations of Financial Statement Analysis, Shizuki Saito ed., Yuhikaku, 1993

Other Professional Activities and Awards