NIKAWA Eiju

Profile

Title	Professor
Belong to	Dept. of Management Synthesis Business Administration and Information Science (graduate school)
Graduated	Chubu University, Graduate School of Business Administration and Information Science
Degree	Dr. of Business Administration and Information Science, Chubu University
Academic Institutional Membership	Japanese Association for International Accounting Studies Japan Accounting Association The Japan Boki Association Business Analysis Association The Japanese Association for Research in Disclosure The Japan Society of Comparative International Governmental Accounting Research
Field of Study	Accounting
Research, Studies	Cash Flow Accounting
Curriculum Specialized	Achievements in Study & Education:

Books Published, Translation

Introduction to Accounting, 3rd ed. (joint work), Soseisha Co., Ltd., 2013

Academic Papers, Critique

The Influence of Heath’s Cash Flow Accounting

Theory on IASB’s Financial Statement

Presentation Project, Bulletin of Japanese Association for International Accounting Studies, 2014, Vol.2 (no. 36), 2015

Characteristics of Current/Non-current Classification of Assets and Liabilities, The Journal of the College of Business Administration and Information Science, Vol. 28, No. 1/2, 2014

Development of the Concepts of Funds, The Journal of the College of Business Administration and Information Science, Vol. 26, No. 1/2, 2012

Viewpoints of Cash Flow Analysis, The Journal of the College of Business Administration and Information Science, Vol. 25, No. 1/2, 2011

Development of Security Valuation in the United States, The journal of Research Institute for Industry and Economics, Vol. 20, 2010

Improvement of Cash Flow Reporting in Japan, The Journal of the College of Business Administration and Information Science, Vol. 22, No. 1/2, 2008

Development of Cash Flow Statement Standards in China (joint work), The Journal of the College of Business Administration and Information Science, Vol. 20, No. 1/2, 2006

Evolution of Accounting Systems in China (joint work), The Journal of the College of Business Administration and Information Science, Vol. 20, No. 1/2, 2006

Disclosure of CFO Information in Japan, Bulletin of Japanese Association for International Accounting Studies, 2001 (no. 18), 2002

Analysis of Cash Flow Statements, Journal of Nagoya Managrment Junior College, No. 42, 2001

Preparation of Cash Flow Statements of Foreign Subsidiaries (join work), The journal of Research Institute for Industry and Economics, Vol. 11, 2001

Translation of Cash Flow Statements of Foreign Subsidiaries, Kaikei (Accounting), Vol. 158, No. 5, 2000

Translation of Foreign Currency Transaction on the Statement of Cash Flows, Journal of Nagoya Women's Junior College of Commerce, No. 41, 2000

Translation of Cash Flow Statements of Foreign Subsidiaries, The Journal of the College of Business Administration and Information Science, Vol. 14, No. 1/2, 2000

Preparation and Presentation of Consolidated Statement of Cash Flows, The Journal of the College of Business Administration and Information Science, Vol. 13, No. 2, 1999

Lectures, Symposium, Presentation

The Influence of Heath’s Cash Flow Accounting

Theory on IASB’s Financial Statement

Presentation Project, The 5th West Japan Region Research Meetings of Japanese Association for International Accounting Studies, 2015

Disclosure of CFO Information in Japan, The 18th Annual Conference of Japanese Association for International Accounting Studies, 2001

Translation of Cash Flow Statements of Foreign Subsidiaries, The 93rd Meeting of Chubu Region of Japan Accounting Association, 2000