Yamauchi, Aki

Professor,School of Commerce, Waseda University*Profile is at the time of the award.

2020Inamori Research GrantsHumanities & Sociology

Research topics
Disclosure of Patents as Intangible Assets
This research tries to shed some light on patents from the perspective of accounting. It takes tremendous efforts to patent a research output. However, accounting plays an insignificant role in the disclosure of patents. Financial statements, as a communication tool between the firms and the capital market, does not convey sufficient information on patents to the general public. In this research, I am to examine the accounting treatments and disclosure of patents by Japanese firms through case study method.


It is a great honor to receive the Inamori Research Grants. I hope that my research can make some contributions to the literature.

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Humanities & Sociology