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Keiichi Oishi Last modified date：2022.04.16

Professor / accounting system
Department of Industrial and Business System
Faculty of Economics


Graduate School
Department of Economic Systems
Graduate School of Economics
Undergraduate School
Department of Economy and Business
School of Economics


Homepage
https://kyushu-u.pure.elsevier.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
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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
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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..


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