Yuki HORIE(Department of Business Management) | K-ReaD（ Kokugakuin University Researcher’s Achievement Database）

K-ReaD（ Kokugakuin University Researcher’s Achievement）

Yuki HORIE
Department of Business Management
Assistant Professor

Last Updated :2026/04/18

17 Mar. 2023, 博士（商学）, 一橋大学, 経済学関係, 経営第8号, 日本における公正開示規制の影響に関する研究－経営者およびアナリストによる業績予想行動に焦点を当てて－

Apr. 2026, 9999, Tokoha University, Faculty of Business Administration Department of Business Administration, Part-time lecturer

Apr. 2026, 9999, Kokugakuin University, Faculty of Economics Department of Business Management, Assistant professor

Apr. 2022, Mar. 2023, Hitotsubashi University, Graduate School of Business Administration

Apr. 2021, Sep. 2021, Musashi University, Faculty of Economics Department of Management Studies

The Impact of Fair Disclosure Regulation on Analyst Forecasts: Evidence from Japan, Yuki HORIE, The 10th International Conference of The Japanese Accounting Review, Dec. 2019, This paper examines how Fair Disclosure Regulation affects analyst forecasts. I analyze how analyst forecasts error and dispersion changed before and after Guidelines for Reporting and Information Transmission to Issuers by Analysts of Association Members enforced by The Japan Securities Dealers Association. The result of this paper reveals analyst forecasts dispersion decreased post-Guidelines, which suggests that managements was less likely to disclosure of material information selectively.

The Impact of Fair Disclosure Regulation on Management Earnings Forecasts: Evidence from Japan, Yuki HORIE, 31st Asian-Pacific Conference on International Accounting Issue, Oct. 2019

The Impact of Fair Disclosure Regulation on Analyst Forecasts: Evidence from Japan, Yuki HORIE, Joint Accounting Research Symposium Universitas Indonesia-Hitotsubashi University, Sep. 2019