Masahiro Enomoto

Kobe University - Research Institute for Economics & Business Administration

2-1, Rokkodai cho

Nada-ku

Kobe, 657-8501

Japan

SCHOLARLY PAPERS

4

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1,710

CITATIONS

1

Scholarly Papers (4)

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 999 (10,923)
Citation 1

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

2.

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

Journal of International Financial Management and Accounting. Forthcoming
Number of pages: 41 Posted: 20 Nov 2013 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 166 (113,042)

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Financial Development, Accounting Institution, Accrual-Based Earnings Management, 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 34 (222,264)

Abstract:

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

4.

A Reexamination of Changes in Accounting Policy: Evidence from Japan

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

Abstract:

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Change in Accounting Policy, Earnings Management