Masahiro Enomoto

Kobe University - Research Institute for Economics & Business Administration

2-1, Rokkodai cho

Nada-ku

Kobe, 657-8501

Japan

SCHOLARLY PAPERS

6

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CITATIONS
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6

Scholarly Papers (6)

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 1,527 (11,077)
Citation 9

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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 (110,394)

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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 (675,327)
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accounting institution, accrual‐based earnings management, financial development, real earnings management

3.

Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical Evidence from Japan

Journal of Accounting and Public Policy 36 (1): 82-98, 2017
Number of pages: 33 Posted: 25 Jun 2015 Last Revised: 27 Oct 2017
Masahiro Enomoto and Tomoyasu Yamaguchi
Kobe University - Research Institute for Economics & Business Administration and Tohoku Gakuin University - Faculty of Business Administration
Downloads 119 (231,553)
Citation 1

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earnings distribution, earnings management, loss avoidance, earnings decrease avoidance, Sarbanes-Oxley Act, Financial Instruments and Exchange Act of Japan

4.

Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities

Number of pages: 32 Posted: 01 May 2018
Masahiro Enomoto
Kobe University - Research Institute for Economics & Business Administration
Downloads 109 (246,741)

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Cross-Country Research; Earnings Quality; IFRS

5.

The Effect of Corporate Governance on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan

Number of pages: 32 Posted: 17 May 2018 Last Revised: 12 May 2019
Masahiro Enomoto
Kobe University - Research Institute for Economics & Business Administration
Downloads 80 (301,228)

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accounting quality, cross-shareholdings, main bank, stable shareholdings, trade credit

6.

A Reexamination of Changes in Accounting Policy: Evidence from Japan

Posted: 11 May 2015
Masahiro Enomoto
Kobe University - Research Institute for Economics & Business Administration

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Change in Accounting Policy, Earnings Management