Mikiharu Noma

Hitotsubashi University - Graduate School of International Corporate Strategy

2-1-2 Hitotsubashi, Chiyoda-ku

Tokyo 101-0003, Chiyoda-ku 101-8439

Japan

SCHOLARLY PAPERS

4

DOWNLOADS

668

CITATIONS

5

Scholarly Papers (4)

1.

Hedging and Taking Risk: On the Role of Derivatives and Stock Options

Investment Research & Analysis Journal, Vol. 1, No. 2, Fall 2006
Number of pages: 24 Posted: 04 Apr 2007
Mikiharu Noma
Hitotsubashi University - Graduate School of International Corporate Strategy
Downloads 392 (74,054)

Abstract:

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Derivatives, Hedging, Risk Management, Stock Options, R&D

2.

The Long-Term Stability of Corporate Capital Structure: Evidence from Japanese Firms

Number of pages: 36 Posted: 28 Jan 2016
Akitoshi Ito, Toshitaka Mikabe and Mikiharu Noma
Hitotsubashi University Business School, TOMA Consultants Group Co., Ltd. and Hitotsubashi University - Graduate School of International Corporate Strategy
Downloads 133 (214,350)

Abstract:

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leverage, persistence, capital structure, permanent component, bank loans

3.
Downloads 94 (274,535)
Citation 5

The Valuation of R&D Expenditures in Japan

22nd Australasian Finance and Banking Conference 2009
Number of pages: 30 Posted: 24 Aug 2009
Pascal Nguyen, Sophie Nivoix and Mikiharu Noma
Neoma Business School, Universite de Poitiers and Hitotsubashi University - Graduate School of International Corporate Strategy
Downloads 93 (278,628)

Abstract:

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R&D expenses, accounting distortions, mispricing, abnormal returns

The Valuation of R&D Expenditures in Japan

Accounting & Finance, Vol. 50, No. 4, pp. 899-920, December 2010
Number of pages: 22 Posted: 08 Nov 2010
Pascal Nguyen, Sophie Nivoix and Mikiharu Noma
Neoma Business School, Universite de Poitiers and Hitotsubashi University - Graduate School of International Corporate Strategy
Downloads 1 (681,101)
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The Valuation of R&D Expenditures in Japan

Posted: 24 Aug 2009
Pascal Nguyen, Sophie Nivoix and Mikiharu Noma
Neoma Business School, Universite de Poitiers and Hitotsubashi University - Graduate School of International Corporate Strategy

Abstract:

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R&D expenses, accounting distortions, mispricing, abnormal returns

4.

Management Earnings Forecasts and Target Ratcheting: From the Perspective of Abnormal Accruals

30th Australasian Finance and Banking Conference 2017
Number of pages: 35 Posted: 22 Aug 2017 Last Revised: 11 Dec 2017
Koichi Uchida and Mikiharu Noma
Hitotsubashi University - Graduate School of International Corporate Strategy, Students and Hitotsubashi University - Graduate School of International Corporate Strategy
Downloads 49 (389,626)

Abstract:

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Ratchet effect, Earnings management, Management earnings forecasts