author profile photo

Kohei Arai

Osaka Metropolitan University

Associate Professor

1-1 Gakuencho

naka-ku

Sakai, 599-8531

Japan

  • Osaka Metropolitan University

SCHOLARLY PAPERS

5

DOWNLOADS

813

TOTAL CITATIONS

0

Scholarly Papers (5)

Actions:
Email selected abstracts
1.

The Effects of Educational Backgrounds on Relationship between Personality and Knowledge Retention of First Courses

Number of pages: 26 Posted: 27 Feb 2015 Last Revised: 05 Feb 2018
Takeshi Nishii, Kohei Arai and Takeyoshi Senoo
Senshu University - Faculty of Commerce, Osaka Metropolitan University and Chuo University - Faculty of Commerce
Downloads 259 (294,135)

Abstract:

Loading...

Personality, Five Factors model, First course, Bookkeeping, Educational background

2.

Readability of MD&A Extracted from iXBRL: Computational Linguistic Approach

In Proceedings of the 29th Asian-Pacific Conference on International Accounting Issues, November 5-8, 2017, Kuala Lumpur, Malaysia, pp. 486-499.
Number of pages: 15 Posted: 30 May 2017 Last Revised: 22 Mar 2018
Yoshitaka Hirose, Hirohisa Hirai and Kohei Arai
Osaka Metropolitan University, Waseda University and Osaka Metropolitan University
Downloads 254 (301,349)

Abstract:

Loading...

iXBRL, MD&A, Readability, Textual Analysis

3.

Over-Investment and Product Market Competition

Number of pages: 28 Posted: 06 Jan 2021 Last Revised: 01 May 2021
Jumpei Hamamura, Kento Inoue, Takeshi Yoshikawa and Kohei Arai
Kwansei Gakuin University, Kindai University, Osaka Prefecture University and Osaka Metropolitan University
Downloads 251 (304,988)

Abstract:

Loading...

Over-investment, theory and evidence, complementary goods, product market competition

4.

Configuration of Effective Management Accounting Systems in Manufacturing: An Exploration with QCA

Number of pages: 15 Posted: 11 Oct 2023
Kohei Arai
Osaka Metropolitan University
Downloads 49 (1,074,648)

Abstract:

Loading...

management accounting, cost accounting, production systems, QCA, configuration

5.

Lean Manufacturing and Performance Measures: Evidence from Japanese Factories

The IUP Journal of Operations Management, Vol. 20, No. 2, May 2021, pp. 7-34
Posted: 14 Dec 2021
Kohei Arai
Osaka Metropolitan University

Abstract:

Loading...