Fumihiko Kimura

Tohoku University - Economics & Management

Associate Professor

2-1-1 Katahira

Aoba-ku

Sendai, Miyagi 980-8577

Japan

SCHOLARLY PAPERS

2

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Scholarly Papers (2)

1.

Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection

Journal of Contemporary Accounting and Economics 11 (3): 183-198, 2015
Number of pages: 40 Posted: 27 May 2012 Last Revised: 31 Oct 2017
Masahiro Enomoto, Fumihiko Kimura and Tomoyasu Yamaguchi
Kobe University - Research Institute for Economics & Business Administration, Tohoku University - Economics & Management and Tohoku Gakuin University - Faculty of Business Administration
Downloads 1,526 (11,029)

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corporate governance, corporation and securities law, accounting, government policy and regulation

A Cross-Country Study on the Relationship between Financial Development and Earnings Management

Journal of International Financial Management and Accounting 29 (2):166‒194, 2018
Number of pages: 41 Posted: 20 Nov 2013 Last Revised: 07 Jun 2018
Masahiro Enomoto, Fumihiko Kimura and Tomoyasu Yamaguchi
Kobe University - Research Institute for Economics & Business Administration, Tohoku University - Economics & Management and Tohoku Gakuin University - Faculty of Business Administration
Downloads 271 (109,933)

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Financial Development, Accounting Institution, Accrual-Based Earnings Management, Real Earnings Management

A Cross‐Country Study on the Relationship between Financial Development and Earnings Management

Journal of International Financial Management & Accounting, Vol. 29, Issue 2, pp. 166-194, 2018
Number of pages: 29 Posted: 05 Jun 2018
Masahiro Enomoto, Fumihiko Kimura and Tomoyasu Yamaguchi
Kobe University - Research Institute for Economics & Business Administration, Tohoku University - Economics & Management and Tohoku Gakuin University
Downloads 1 (671,144)
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Abstract:

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accounting institution, accrual‐based earnings management, financial development, real earnings management