Kyushu University Academic Staff Educational and Research Activities Database
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Keiichi Oishi Last modified date:2024.02.07



Graduate School
Undergraduate School
Administration Post
Dean of the School of Economics


Homepage
https://kyushu-u.elsevierpure.com/en/persons/keiichi-oishi
 Reseacher Profiling Tool Kyushu University Pure
Academic Degree
PhD
Country of degree conferring institution (Overseas)
No
Field of Specialization
accounting
Total Priod of education and research career in the foreign country
00years09months
Research
Research Interests
  • accounting regulation
    accounting history
    public sector accounting
    keyword : accounting regulation, accountng history, PFI, public sector
    2001.01.
Academic Activities
Reports
1. K. Haraguchi, K. Oishi, The International Differences in the Relationship between Public Financial Reports and Bond Markets: A Comparison between Japanese Local Governments and U.S. States, Kyushu University Discussion Paper Series No.2019-5, 2019.09.
Presentations
1. Kentato Haraguchi, Keiichi Oishi, International Differences in the Relationship between Public Financial Reports and Bond Markets
Evidence from Japanese Local Governments and U.S. States, 17th Comparative International Governmental Accounting Research Conference, 2019.06, The purpose of this study is to provide new evidence on the comparative decision-usefulness of local government public financial report (PFR) information in bond markets. Using Japanese and U.S. data, we compare the correlation between financial indicators calculated using PFRs and credit bond ratings, and find that there is a difference in the relationship between the two countries..