HIKI Naoharu
| College of Economics College of Economics | Project Professor |
Researcher Information
Career
Research activity information
Paper
- 退職給付債務の分離をめぐる現状と課題
挽 直治
KAIKEI, Jul. 2020 - The Reexamination of Retirement Benefits Accounting for SMEs in Japan
挽 直治
KEIZAI SHUSHI,(The Nihon University Economic Review), May 2019 - Expected Difficulties Relating to the Accounting for New Pension Plans-The Validity of the Risk-Sharing Pension Costs-
挽 直治
KAIKEI(ACCOUNTING), Oct. 2018 - The New Risk-Sharing Arrangement for Pension Plan in Japan-For the Retirement Benefit Obligation-
Naoharu Hiki
KAIKEI(ACCOUNTING), Oct. 2017 - Identified Disclosure by Employers under Pension plans design change to Risk trasfers.
Naoharu Hiki
KAIKEI(ACCOUNTING), Jul. 2016 - The Relations between Pension Assets and Benefit Obligation in Retirement Benefit-Net Approach versus Gross Approach-.
Naoharu Hiki
Accounting, May 2012 - The Development of Pension Accounting Information
Naoharu Hiki
Keizai Shushi, Oct. 2011 - Disclosures about accounting for retirement benefits in Japan.
Naoharu Hiki
Accounting, Mar. 2008 - The nature and transaction of actuarial gain or loss
Naoharu Hiki
The Japan Industrial Management & Accounting Institute, Jan. 2008 - Accounting for Retirement Benefits and Corporation Activities in Japan.
Naoharu Hiki
The Economic Science, Jun. 2003
