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last modified：2025/04/02
Professor SATO Kiyokazu
Faculty, Affiliation
Faculty of Economics and Management,Institute of Human and Social Sciences
College and School Educational Field
Division of Economics, Graduate School of Human and Socio-Environmental Studies
Division of Human and Socio-Environment Studies, Graduate School of Human and Socio-Environmental Studies
Laboratory
Academic Background
【Degree】
Ph.D.in economics
Career
Year & Month of Birth
Academic Society
理事
Award
Specialities
financial accounting、Accounting
Speciality Keywords
accounting theory,realoption,Financial Accounting,financial statement analysis
Research Themes
Real Options Analysis of Institutional Investor Motivation for Engagement Activities
Real options analysis for corporate valuation
Books
Papers
- Valuation Model for Human Capital Investment under Uncertainty－Real Option Analysis on Value-added Productivity－ 44 1 33 2024/03/27
- The Development of the Momentum Accounting Model in the Accounting Information Space -Theory on the Equation of the Corporate Motion- Kiyokazu Sato 43 2 23 2023/03
- Equity Valuation Model based on Residual Income Option -Implementing Residual Income Valuation with Nonlinear Probability Method- Kiyokazu Sato 54 4 163 2022/03
- Stock Valuation Based on Capital Dynamic 41 2 31 2021/03/31
- Mathematical Model Describing Design Processes of Fashion Apparels and Management of Fashion Apparel Stores Masato Takahashi,Kiyokazu Sato,Tsuyoshi Otani Advances in Intelligent Systems and Computing 1256 AISC 129 2020
- Reevaluation of ROE based on the Capital Cost Potential. - Does the magnitude of ROE show the firm's good performance?- Sato Kiyokazu 39 2 39 2019/03/29
- Does the magnitude of ROE give the strong result of firm's performance? –Study on Profitability Model in Space Vector Field- 2018/08/28
- Accountability and Real Option ‐Equity Valuation based on Nonlinear Residual Income Model- Kiyokazu Sato 2016/09/10
- Stock Valuation of Internet Company based on Residual Income Option Model Sato Kiyokazu Communications of the Japan Association of Real Options and Strategy 8 3 21 2016
- A Study on Stochastic CVP Analysis reflecting Manager's Risk Preference 佐藤 清和 金沢大学経済論集 34 2 189 2014/03
- Equity Valuation Model Based on Residual Income Embedding Nested Real Options Kiyokazu Sato The Japan Association of Real Option and Strategy 2014/11
- Assets-Income-Cash Flow measured as Option Value 佐藤 清和 金沢大学経済論集 34 1 87 2013/12
- Stock valuation model based on stochastic CVP analysis and option pricing theory 佐藤 清和 金沢大学経済論集 33 2 151 2013/03
- Extensibility of CVP analysis based on martingale measurement : Verification and modification of Sato [2010] and Sato [2011] 佐藤 清和 金沢大学経済論集 33 1 157 2012/12
- Cost-volume-profit analysis in discrete-time stochastic process 佐藤 清和 Kanazawa University economic review 31 2 153 2011/03
- Stochastic CVP analysis: continuous-time model 佐藤 清和 Kanazawa University economic review 30 2 231 2010/02
- Theory of Force Accounting Applied to Detecting Earnings Management 2009/03
- Analysis on Earnings Management Using Real Option Approach 2008/05
- Social costs of municipal hospital estimated by linear information model (LIM) Sato Kiyokazu The economic review of Kanazawa University 42 42 63 2007/07
- The Association between Financial Distress in Municipal Hospital and the Application of General Rule of Municipally-Operated Enterprise Law Sato Kiyokazu Aomori Public College journal of management & economics 10 2 75 2005/03
- Accrual-Based Risk Reduction -An Indicator to Identify Managers' Discretion Using a Break-Even Point of Cash Flows Sato, Kiyokazu Aomori Public College Journal of Management & Economics 9 1 51 2003/09/30
- Meaning and Measurement of Discretionary Accruals : Threshold of Discretionary Behavior Measured by Break-even Point of Cashflows Satoh Kiyokazu Annual report of the Economic Society,Tohoku University 63 4 569 2002/02
-
How to Measure the Management Performance of the Nonprofit Organizations 宮城 好郎,佐藤 清和 Bulletin of the Faculty of Social Welfare, Iwate Prefectural University 2 1 11 1999/09 -
Prediction Model of Business Performance Used Break-Even-Point as Exercise Price of Option Pricing Model SATOH Kiyokazu Aomori Public College journal of management & economics 4 2 42 1999/03
Conference Presentations
- Importance of Recognition of Subset Describing the Customer’s Preference in Design Processes of Fashion Apparels-Construction of Simulation Model-(conference：日本感性工学会春季大会(Web))(2020)
- Importance of Recognition of Subset Describing the Customer’s Preference in Design Processes of Fashion Apparels-Consideration of Failure of Advance to Chinese Market by Japanese Fashion Company-(conference：日本感性工学会春季大会(Web))(2020)
- Valuation of Goodwill based on System Dynamics-Applying to Acquisition of BVLGARI by LVMH-(conference：日本感性工学会春季大会(Web))(2019)
Others
Arts and Fieldwork
Patent
Theme to the desired joint research
Grant-in-Aid for Scientific Research
○「人的資本投資に関する業績評価及び企業価値評価のためのリアルオプション法の応用研究」(2025-2027)
○「機関投資家によるエンゲージメント活動の動機付けに関するリアルオプション分析」(2022-2024)
○「リアルオプション法の利益計画(CVP)及び株式価値評価(RIM)への応用研究」(2015-2018)
○「オプション理論を応用した原価態様の非対称性に基づくＣＶＰ分析の研究」(2012-2015)
Competitive research funding,Contribution
Collaborative research,Consignment study
Classes (Bachelors)
○Seminar(2021)
○Financial Accounting B(2021)
○Financial Accounting(2021)
○Financial Statement Analysis(2021)
○Financial Accounting A(2021)
○Financial Accounting A(2017)
○Freshman Seminar I(2017)
○Presentation and Debate (Freshman Seminar II)(2017)
○Seminar(2017)
○Presentation and Debate (Freshman Seminar II)(2017)
○Financial Accounting B(2017)
○Financial Accounting A(2016)
○Financial Accounting B(2016)
○Seminar(2016)
Classes (Graduate Schools)
○Seminar on Financial Statement Analysis I(2021)
○Special Study on Financial Accounting b-1(2021)
○Special Study on Financial Accounting b-2(2021)
○Financial Statement Analysis I(2021)
○Financial Statement Analysis II(2021)
○Seminar on Financial Statement Analysis II(2021)
○Seminar on Financial Accounting b(2017)
○Financial Statement Analysis(2017)
○Seminar on Financial Statement Analysis II(2017)
○Seminar on Financial Statement Analysis(2017)
○Financial Statement Analysis II(2017)
○Financial Statement Analysis I(2017)
○A Special Study of Financial Accounting a-1(2017)
○A Special Study of Financial Accounting a-2(2017)
○Seminar on Financial Accounting b-2(2017)
○Seminar on Financial Statement Analysis I(2017)
○Seminar on Financial Accounting a(2017)
○Seminar on Financial Accounting b-1(2017)
○Seminar on Financial Accounting a-2(2017)
○Seminar on Financial Accounting a-1(2017)
○Seminar on Financial Statement Analysis(2017)
○A Special Study of Financial Accounting b(2017)
○Financial Statement Analysis(2017)
○A Special Study of Financial Accounting a(2017)
○A Special Study of Financial Accounting a(2017)
○A Special Study of Financial Accounting b-2(2017)
○A Special Study of Financial Accounting b-1(2017)
○Financial Statement Analysis I(2016)
○Financial Statement Analysis II(2016)
○Seminar on Financial Statement Analysis II(2016)
○Seminar on Financial Statement Analysis I(2016)
○A Special Study of Financial Accounting a(2016)
○A Special Study of Financial Accounting a(2016)
○Seminar on Financial Accounting b(2016)
○Seminar on Financial Accounting a(2016)
○A Special Study of Financial Accounting b(2016)
○Financial Statement Analysis(2016)
○A Special Study of Financial Accounting b-2(2016)
○A Special Study of Financial Accounting b-1(2016)
○Seminar on Financial Accounting a-1(2016)
○A Special Study of Financial Accounting a-1(2016)
○A Special Study of Financial Accounting a-2(2016)
○Financial Statement Analysis(2016)
○Seminar on Financial Statement Analysis(2016)
○Seminar on Financial Statement Analysis(2016)
○Seminar on Financial Accounting a-2(2016)
○Seminar on Financial Accounting b-1(2016)
○Seminar on Financial Accounting b-2(2016)