HIKI Naoharu

College of EconomicsProfessor

Research Keyword

  • Accounting for retirement benefits, Pension plans,Financial Reporting

Field Of Study

  • Humanities & social sciences, Accounting, Accounting

Career

  • Apr. 2019 - Present
    Nihon University College of Economics, Professor
  • Apr. 2013 - Mar. 2019
    Nihon University College of Economics, Associate Professor of Economics

Educational Background

  • 25 Mar. 2003
    Nagoya University, Graduate School, Division of Economics, Administration
  • Mar. 2003
    Nagoya University, Graduate School, Division of Economics, Administration

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, Not refereed, Not invited
    Lead
  • The Reexamination of Retirement Benefits Accounting for SMEs in Japan
    挽 直治
    KEIZAI SHUSHI,(The Nihon University Economic Review), May 2019, Not refereed, Not invited
    Lead
  • 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, Not refereed, Not invited
    Lead
  • The New Risk-Sharing Arrangement for Pension Plan in Japan-For the Retirement Benefit Obligation-
    Naoharu Hiki
    KAIKEI(ACCOUNTING), Oct. 2017, Not refereed, Invited
    Lead
  • Identified Disclosure by Employers under Pension plans design change to Risk trasfers.
    Naoharu Hiki
    KAIKEI(ACCOUNTING), Jul. 2016, Not refereed, Invited
    Lead
  • The Relations between Pension Assets and Benefit Obligation in Retirement Benefit-Net Approach versus Gross Approach-.
    Naoharu Hiki
    Accounting, May 2012, Not refereed, Invited
    Lead
  • The Development of Pension Accounting Information
    Naoharu Hiki
    Keizai Shushi, Oct. 2011, Not refereed, Not invited
    Lead
  • Disclosures about accounting for retirement benefits in Japan.
    Naoharu Hiki
    Accounting, Mar. 2008, Not refereed, Invited
    Lead
  • The nature and transaction of actuarial gain or loss
    Naoharu Hiki
    The Japan Industrial Management & Accounting Institute, Jan. 2008, Not refereed, Not invited
    Lead
  • Accounting for Retirement Benefits and Corporation Activities in Japan.
    Naoharu Hiki
    The Economic Science, Jun. 2003, Refereed, Not invited
    Lead

Lectures, oral presentations, etc.

  • 退職給付債務のオフバランス化―給付債務の保険会社への譲渡問題―
    国際会計研究学会第37回研究大会:オンディマンド開催, Aug. 2020

Affiliated academic society

  • Aug. 2016 - Present
    Japanese Association for International Accounting Studies
  • Apr. 2010 - Present
    Japan Academic Society of Investor Relations
  • Sep. 2000 - Present
    Japan Accounting Association