Academic Papers

1. Value Relevance of Profit Available for Dividend, Okuda, S., M. Sakaue, and A. Shiiba, Asia-Pacific Journal of Accounting & Economics, Vol. 17, No. 1, pp. 41-56, 2010.04, Papers

2. An Evaluation of the Relative Importance of Parent-only and Subsidiary Earnings in Japan: A Variance Decomposition Approach, Okuda, S., and A. Shiiba, Journal of International Accounting Research, Vol. 9, No. 1, pp. 39-54, 2010.03, Papers

3. efficient compensation contract and ex post settling up problem, Shota Otomasa, Atsushi Shiiba, Takuya Iwasaki, and Akinobu Shuto, 第205巻第4号, pp. 55-77, 2012.04, Papers(In Japanese)

4. Comparative Institutional Analysis of Accounting, Shiiba Atsushi, 2011.03, Papers(In Japanese)

5. Does Firm Strategy Have Systematic Effects in Predicting Future Cash Flows?, Asano, N., Y. Murakami, and A. Shiiba, Osaka City University Business Review, No. 20, pp. 15-24, 2009.09, Papers

6. Earnings Management in Dynamic Settings, Yutaro Murakami, Atsushi Shiiba, NUCB Journal of Economics and Information Science, 第53巻1号，pp. 99-109, 2008.09, Papers(In Japanese)

7. Cost-Reducing Investment and Transfer Pricing, Shiiba Atsushi, 第11巻第１号57-71頁, 2003.06, Papers(In Japanese)

8. Transfer Pricing -An Incomplete Contract Approach-, Shiiba Atsushi, 2002.10, Papers(In Japanese)