Princess Tsuyahiko

Main subjects

Basic Bookkeeping, Financial Statements A, Financial Statements B, Software Accounting, Society and Accounting

Research theme/keyword

Usefulness of future-oriented information in non-financial information: Non-financial information MD&A, future-oriented information FLS, machine learning, deep learning

Final academic background/degree

Kyushu University Graduate School of Economics, Department of Economic Systems Science / Ph.D.

licence · Qualification

August 2020: Completed Kyushu University's Preparing Future Faculty Program (PFFP)

Affiliated academic society

April 2016: Small and Medium Enterprise Accounting Association, April 2019: Japan Accounting Research Association, April 2020: Kyushu Economic Association, April 2021: International Accounting Research Association

Major achievements

·academic paper
Sugawara, Satoshi and Himeyasu, "Survey of tax accountants' attitudes towards selective application of accounting for small and medium-sized enterprises in Japan," Accounting, Vol. 190, No. 2, pp. 226-236, 2016.

Himeyasuhiko, "New directions for research on non-financial information and MD&A," Economic Review, No. 169, pp. 1-21, 2021.

Himeyasu and Daisuke Ikeda, "Analysis of disclosure of future-oriented information in MD&A," Annual Report of the Kyushu Economic Association, Vol. 59, pp. 27-32, 2021. (Peer-reviewed)

Keiichi Oishi and Tsuyoshi Hime, "The significance of research on descriptive information in financial reporting: Focusing on a research review on tone," Saga University Journal of Economics, Vol. 54, No. 4, pp. 101-125, 2022.

Himeyasu and Daisuke Ikeda, "The usefulness of the tone of future-oriented information in MD&A: An analysis using a polarity dictionary," Economic Studies, Vol. 90, No. 2, 3, and 4, pp. 35-51, 2023. (Peer-reviewed)

・Academic report
Himeyasuhiko, "New directions for research on non-financial information and MD&A," 107th Kyushu Chapter of the Japanese Accounting Association (September 26, 2020, Kyushu University).

Himeyasu and Ikeda, Daisuke. "Analysis of disclosure of future-oriented information in MD&A." 70th Annual Meeting of the Kyushu Economic Association (December 6, 2020, Kyushu University).

Himeyasu, Daisuke Ikeda, and Kentaro Haraguchi, "Analysis of the Characteristics of Companies Disclosing Forecasting Information in Securities Reports: Empirical Research Using Machine Learning," 38th National Conference of the International Accounting Research Association (October 9, 2021, at Kwansei Gakuin University).

Himeyasu and Ikeda Daisuke, "The usefulness of the tone of future-oriented information in MD&A: An analysis using a polarity dictionary," 112th Kyushu Branch of the Japanese Accounting Association (March 21, 2023, Kyushu Sangyo University).

・Presentation at research meetings, etc.
Sugawara Satoshi and Himeyasuhiko, "Survey of tax accountants' attitudes towards selective application of accounting standards for small and medium-sized enterprises in Japan," International Accounting Research Group, Kwansei Gakuin University/PwC Arata LLC, July 9, 2016.

Sugawara, Satoshi and Himeyasu, "Trends and Issues in Small and Medium-sized Enterprise Accounting Research in Japan: A Study Using Content Analysis," International Accounting Research Group, Kwansei Gakuin University/PwC Arata LLC, January 26, 2019.

Oishi Keiichi and Himeyasuhiko, "The ability of tone in MD&A to predict future performance," Kyushu Accounting Research Group, Kyushu University, December 11, 2021.

Himeyasuhiko, "The usefulness of future-oriented information in MD&A: An empirical study using data from Japanese companies," Kyushu Accounting Research Group, Seinan Gakuin University, December 9, 2023.

For more details on our research, please see Here

Social contribution activities

February 2015: "Community Connection Project" (Hiroshima Shudo University)