Bank of Japan IMES Discussion Paper Series
Overview
The Institute for Monetary and Economic Studies Discussion Paper Series (DPS) compiles research findings by institute staff and external researchers. It is intended to invite broad comments from the academic community, research institutions, and other related parties. The content and opinions of the papers belong to the individual authors and do not represent the official views of the Bank of Japan or the Institute for Monetary and Economic Studies. The papers published in 2026 cover law, accounting, information technology, and financial history.
Key points
- This series compiles research findings by Institute for Monetary and Economic Studies staff and external researchers.
- It is intended to invite broad comments from the academic community, research institutions, and other related parties.
- The table lists papers on law, accounting, information technology, and financial history published in 2026.
- Clicking a published paper's title allows you to view its abstract.
Overview
The DPS is a series publishing research findings by Institute for Monetary and Economic Studies staff and external researchers. The Institute for Monetary and Economic Studies website presents the paper number and main genre, authors, title and keywords, publication date, and full-text PDF in a table.
Impact
The content and opinions of the papers belong to the individual authors and do not represent the official views of the Bank of Japan or the Institute for Monetary and Economic Studies.
Details
2026-J-6 / Law is Yuta Ishioka's paper, "Automating Contracts through AI Agents: Referring to Model Laws by UNCITRAL and ELI" (June 30, 2026).
2026-J-5 / Accounting is Ryosuke Nakamura and Takuma Kawachiyama's paper, "A Survey and Preliminary Evidence on the Actual State of Information Acquisition and Use in Loan Agreements: Focusing on Accounting Information," and 2026-J-4 / Information Technology is Masashi Une's paper, "Security in Authorization Processing for Open APIs: A Comparison of FAPI and Overseas Security Requirement Compilations." Both are dated April 20, 2026.
2026-J-3 / Accounting is Yuushiro Suzuki and Yasutaka Sawai's paper, "Can the Attributes of Accounting Profits Improve Macroeconomic Forecasting? Focusing on Conditional Conservatism" (March 30, 2026).
2026-J-2 / Financial History is Ryoji Koike's paper, "Domestic Exchange under the Individual Settlement Method: 1880-1943" (February 24, 2026), and 2026-J-1 / Information Technology is Noboru Kunihiro's paper, "Cryptanalysis Algorithms Using Quantum Computers: The Factoring Problem and Discrete Logarithm Problem from the Perspective of the Hidden Subgroup Problem" (January 27, 2026).