Tomoyasu Yamaguchi

Tohoku Gakuin University - Faculty of Business Administration

Associate Professor

1-3-1 Tsuchitoi Aoba-ku

Sendai, 980-8511

Japan

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 20,677

SSRN RANKINGS

Top 20,677

in Total Papers Downloads

2,283

CITATIONS

5

Scholarly Papers (5)

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 1,531 (11,122)
Citation 5

Abstract:

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

2.

Earnings Management to Achieve Industry-Average Profitability in Japan

Number of pages: 64 Posted: 07 Sep 2014 Last Revised: 12 Jul 2019
Tomoyasu Yamaguchi
Tohoku Gakuin University - Faculty of Business Administration
Downloads 285 (105,854)

Abstract:

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accrual-based earnings management; real earnings management; earnings benchmark; industry competition; relative performance evaluation

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 273 (110,307)
Citation 1

Abstract:

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

4.

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 121 (230,219)

Abstract:

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

5.

Accounting Conservatism and Income Smoothing after the Japanese Sarbanes–Oxley Act

Number of pages: 48 Posted: 14 Jun 2018
Ian Eddie and Tomoyasu Yamaguchi
RMIT University - RMIT Asia Graduate Centre and Tohoku Gakuin University - Faculty of Business Administration
Downloads 73 (319,801)

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Accounting Conservatism; Income Smoothing; Internal Control Regulation, Sarbanes–Oxley Act, Financial Instruments and Exchange Act of Japan