OKUMURA Masashi 奥村雅史

… Alternative Names

奥村雅史オクムラマサシ

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Researcher Number	30247241
Other IDs
External Links
Affiliation (Current)	2025: 早稲田大学, 商学学術院, 教授
Affiliation (based on the past Project Information) *help	2006 – 2023: Waseda University, Faculty of Commerce, Professor, 商学学術院, 教授 2009: Waseda University, 商学部, 教授 2006: Waseda University, Faculty of Commerce, Professor, 商学学術院・商学部, 教授 2004 – 2006: 早稲田大学, 商学学術院, 助教授 2002: 早稲田大学, 商学部, 助教授 … More 2000 – 2001: 名古屋市立大学, 経済学部, 助教授 1998: 名古屋市立大学, 経済学部, 助教授 1997: 福島大学, 経済学部, 助教授 1994: 福島大学, 経済学部, 助教授 Less
Review Section/Research Field	Principal Investigator Accounting / Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting / Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator 修正再表示 / 利益訂正 / 会計監査 / 財務会計 / 決算訂正 / 財務諸表の訂正 / 報告利益管理 / ショートセラー / 空売り / 会計的裁量行動 … More / アクルーアル・モデル / 利益の質 / 財務諸表の質 / 注記情報 / 災害の情報開示 / 内部統制報告書 / 価値関連性 / テキスト情報 / 非会計情報 / のれん償却 / ＸＢＲＬ / テキスト分析 / 開示スコア / 流動性 / 情報の非対称性 / 情報の複雑性 / XBRL / 財務諸表の複雑性 / 財務情報の質 / 会計上の裁量 / pension accounting / earnings management / financial accounting / 退職給付会計 / 裁量的会計行動 / investment strategy / residual income / firm value / earnings forecasts / analysts' forecasts / EBO model / Ohlson model / 連結会計 / 情報効率性 / アノマリー / E・BOモデル / 投資戦略 / 残余利益 / 企業価値 / 利益予想 / アナリスト予想 / EBOモデル / オールソンモデル / 利益情報の訂正 / 裁量的発生項目額 / データベース / 会計情報の訂正 / 訂正予測モデル / 企業ガバナンス / 会計学 / 虚偽記載 / 訂正報告書 / 利益平準化 / 発生処理額 / 裁量的発生項目 / 利益操作 / 発生項目 / 公表利益管理 / 利益情報 / 配当 / シグナル / キャッシュフロー情報 / 資金収支 / キャッシュフロー … More Except Principal Investigator 管理会計 / 概念フレームワーク / 財務会計 / 利益管理 / 資本市場 / 略的情報開示 / 戦略的情報開示 / 決算短信 / ディスクロージャー / 会計学 / local government / hospital management / business process / customer / strategic management system / strategy / Balanced Scorecard / management accounting / 地方自治体 / 病院経営 / 業務プロセス / 顧客 / 戦略マネジメント・システム / 戦略 / バランスト・スコアカード / 会計方針 / 会計政策 / 実証分析 / 利益平準化 / 会計情報 / 報告利益管理 / 会計上の収益認識 / 会計上の業績報告 / 基礎研究に関する国際比較 / 公正価値会計の価値関連性 / 財務会計の概念フレームワーク / 財務会計の基礎概念 / 国際研究者交流・イギリス / 国際情報交換・アメリカ / 国際研究者交流・フランス / 国際会計 / 保険会計 / リース会計 / 収益認識 / 会計基準のコンバージェンス / 収益費用アプローチ / 資産負債アプローチ / 財務会計の基礎理論 / 日本版EBR / 情報開示の過重負担 / 情報開示の多様化 / 財務報告の諸概念 / 非財務情報 / インタンジブルズ / EFR / EBR / コックピット・モデル / 無形資産 / 知的財産 / CSR / ステークホルダー / 企業価値 / 財務報告 / 税効果会計 / 繰延税金資産 / その他包括利益 / 会計発生項目 / 会計情報の質 / 利益操作 / キャッシュ・フロー / リスク / 発生主義 / 株式評価 / 利益管理・操作 / CFO / キャッシュフロー / 裁量的発生項目 / 発生項目 Less

Research on the impact of earnings restatement on capital markets and corporate managementPrincipal Investigator
- Principal Investigator
  
  奥村雅史
- Project Period (FY)
  2022 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
A Study on the Effect of Strategic Disclosure on Capital Market
- Principal Investigator
  
  Yaekura Takashi
- Project Period (FY)
  2019 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Waseda University
Measuring accounting discretion and scores to assess the quality of financial statementsPrincipal Investigator
- Principal Investigator
  
  Okumura Masashi
- Project Period (FY)
  2016 – 2020
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
The Impact of Huge Disasters on Capital Markets and Accounting Disclosure: Theory and Empirical Evidence
- Principal Investigator
  
  USUI Akira
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Research on Accounting Policy and Earnings Management from Managers' Perspective
- Principal Investigator
  
  Tsuji Masao
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
A further investigation and empirical study on financial restatement in JapanPrincipal Investigator
- Principal Investigator
  
  OKUMURA MASASHI
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
International Comparison of basic theory in Financial Accounting
- Principal Investigator
  
  TSUJIYAMA Eiko
- Project Period (FY)
  2010 – 2012
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
A Comarison of Causes and Economic Impacts of Financial Restatements between Japan and the U.S.Principal Investigator
- Principal Investigator
  
  OKUMURA Masashi
- Project Period (FY)
  2010 – 2012
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Research on Revolution of Financial Reporting
- Principal Investigator
  
  HIROSE Yoshikuni
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (A)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Development of Analytical Methods to Improve the Reliability of accounting Information
- Principal Investigator
  
  TAKEHARA Hitoshi
- Project Period (FY)
  2007 – 2009
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Construction of database for financial restatements and analysis on economic impact of restatementsPrincipal Investigator
- Principal Investigator
  
  OKUMURA Masashi
- Project Period (FY)
  2007 – 2009
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
Interdisciplinary Study on the Theory of the Balanced Scorecard and Its Implementation in Japan
- Principal Investigator
  
  HASEGAWA Keiichi
- Project Period (FY)
  2004 – 2006
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
The choice of accounting and management alternatives for corporate disclosurePrincipal Investigator
- Principal Investigator
  
  OKUMURA Masashi
- Project Period (FY)
  2004 – 2006
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
裁量的発生項目推定のための時系列特性モデルの構築
- Principal Investigator
  
  國村道雄
- Project Period (FY)
  2000 – 2002
- Research Category
  
  Grant-in-Aid for Exploratory Research
- Research Field
  
  Accounting
- Research Institution
  Nagoya City University
The efficiency of analysts' forecasts and the Ohlson model in investment strategies.Principal Investigator
- Principal Investigator
  
  OKUMURA Masashi
- Project Period (FY)
  2000 – 2001
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Nagoya City University
日本企業における報告利益管理:発生項目総額からのアプローチPrincipal Investigator
- Principal Investigator
  
  奥村雅史
- Project Period (FY)
  1997 – 1998
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Nagoya City University
  Fukushima University
複数種のキャッシュフロー情報における内容とその特性Principal Investigator
- Principal Investigator
  
  奥村雅史
- Project Period (FY)
  1994
- Research Category
  
  Grant-in-Aid for Encouragement of Young Scientists (A)
- Research Field
  
  Accounting
- Research Institution
  Fukushima University

[Book] 経営者による報告利益管理－理論と実証－2016
- Author(s)
  辻正雄，奥村雅史他
- Total Pages
  389
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-25380624
[Book] 利益情報の訂正と株式市場2014
- Author(s)
  奥村雅史
- Total Pages
  396
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-25245055
[Book] 利益情報の訂正と株式市場2014
- Author(s)
  奥村雅史
- Total Pages
  396
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-25380624
[Book] 『現代のディスクロージャー』第28章「連結情報の有用性」
- Author(s)
  奥村雅史
- Data Source
  KAKENHI-PROJECT-19530419
[Journal Article] 利益訂正に関連するショートセラーの投資行動に関する研究2023
- Author(s)
  張，焦，金奕群, 奥村雅史
- Journal Title
  
  産業経理
  
  Volume: 82(4) Pages: 87-100
- Data Source
  KAKENHI-PROJECT-22K01819
[Journal Article] 利益訂正に関連するショートセラーの投資行動の研究2023
- Author(s)
  張瀟月，焦乙玲，金奕群，奥村雅史
- Journal Title
  
  産業経理
  
  Volume: 82(4) Pages: 87-100
- Data Source
  KAKENHI-PROJECT-19H01552
[Journal Article] XBRLによる注記情報の記述について2020
- Author(s)
  金奕群，張　瀟月，奥村雅史
- Journal Title
  
  早稲田商学
  
  Volume: 457
- NAID
  120006867003
- Open Access
- Data Source
  KAKENHI-PROJECT-16K04014
[Journal Article] 内部統制報告制度の現状と機能2018
- Author(s)
  奥村雅史
- Journal Title
  
  ディスクロージャー & IR
  
  Volume: 5 Pages: 41-48
- Data Source
  KAKENHI-PROJECT-16K04014
[Journal Article] 会計基準の設定と実証研究―価値関連性研究の限界と展望2018
- Author(s)
  奥村雅史
- Journal Title
  
  『財務会計の理論と制度』（辻山栄子編）
  
  Volume: なし Pages: 203-216
- Data Source
  KAKENHI-PROJECT-16K04014
[Journal Article] 日本企業の会計基準選択行動―IFRS適用動機に関する先行研究レビューと日本の状況に基づく仮説構築―2018
- Author(s)
  閻粛・亀岡恵理子・奥村雅史
- Journal Title
  
  産研シリーズ
  
  Volume: 49
- Data Source
  KAKENHI-PROJECT-15H03402
[Journal Article] M&Aと実証的会計研究―のれん償却に関する研究について―2017
- Author(s)
  奥村雅史
- Journal Title
  
  會計
  
  Volume: 189 (4) Pages: 395-405
- NAID
  40021139272
- Data Source
  KAKENHI-PROJECT-16K04014
[Journal Article] 日本企業の会計基準選択行動―IFRS適用動機に関する先行研究レビューと日本の状況に基づく仮説構築2017
- Author(s)
  閻粛，亀岡恵理子，奥村雅史
- Journal Title
  
  産研シリーズ
  
  Volume: 49 Pages: 1-29
- Data Source
  KAKENHI-PROJECT-16K04014
[Journal Article] M&Aと実証的会計研究―のれん償却に関する研究について―2017
- Author(s)
  奥村雅史
- Journal Title
  
  會計
  
  Volume: 189(4) Pages: 395-405
- NAID
  40021139272
- Data Source
  KAKENHI-PROJECT-15H03402
[Journal Article] 会計的裁量行動の測定における課題と展望2016
- Author(s)
  奥村雅史
- Journal Title
  
  会計
  
  Volume: 189 Pages: 38-50
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-25380624
[Journal Article] わが国における利益訂正の現状と課題2014
- Author(s)
  奥村雅史
- Journal Title
  
  商学研究科紀要
  
  Volume: 78 Pages: 1-16
- NAID
  120005430816
- Data Source
  KAKENHI-PROJECT-25380624
[Journal Article] 修正再表示と財務報告の正確性2014
- Author(s)
  奥村雅史
- Journal Title
  
  企業会計
  
  Volume: 67 Pages: 34-35
- Data Source
  KAKENHI-PROJECT-25380624
[Journal Article] わが国における利益訂正の実態について2013
- Author(s)
  奥村雅史
- Journal Title
  
  『会計』
  
  Volume: 183（3） Pages: 74-86
- NAID
  40019585553
- Data Source
  KAKENHI-PROJECT-22330140
[Journal Article] 利益訂正の情報移転―伝播効果vs. 競争効果―2013
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学
  
  Volume: 第434号 Pages: 57-70
- Data Source
  KAKENHI-PROJECT-22530497
[Journal Article] 会計情報の伝播効果と会計情報の信頼性2013
- Author(s)
  奥村雅史
- Journal Title
  
  現代ディスクロージャー研究
  
  Volume: 13 Pages: 137-151
- Data Source
  KAKENHI-PROJECT-25380624
[Journal Article] 利益訂正の情報移転―伝播効果vs. 競争効果―2013
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学
  
  Volume: 第434号 Pages: 57-70
- Data Source
  KAKENHI-PROJECT-22330140
[Journal Article] 財務諸表の訂正に関する諸要因に関する考察2013
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学
  
  Volume: 438 Pages: 233-247
- Data Source
  KAKENHI-PROJECT-25380624
[Journal Article] 利益訂正の情報移転―伝播効果 vs. 競争効果―2013
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学
  
  Volume: 434 Pages: 57-70
- Data Source
  KAKENHI-PROJECT-22530497
[Journal Article] わが国における利益訂正の実態について2013
- Author(s)
  奥村雅史
- Journal Title
  
  会計
  
  Volume: 第183巻第3号 Pages: 74-86
- NAID
  40019585553
- Data Source
  KAKENHI-PROJECT-22330140
[Journal Article] 利益訂正の情報移転―伝播効果 vs. 競争効果―2013
- Author(s)
  奥村雅史
- Journal Title
  
  『早稲田商学』
  
  Volume: 434 Pages: 57-70
- Data Source
  KAKENHI-PROJECT-22330140
[Journal Article] わが国における利益訂正の実態について2013
- Author(s)
  奥村雅史
- Journal Title
  
  会計
  
  Volume: 183/3 Pages: 74-86
- NAID
  40019585553
- Data Source
  KAKENHI-PROJECT-22530497
[Journal Article] わが国における利益訂正の実態について2013
- Author(s)
  奥村雅史
- Journal Title
  
  會計
  
  Volume: 第183巻第3号 Pages: 74-86
- NAID
  40019585553
- Data Source
  KAKENHI-PROJECT-22530497
[Journal Article] 利益の履歴情報と市場の反応―利益訂正による分析―2012
- Author(s)
  奥村雅史
- Journal Title
  
  産研シリーズ『報告利益の管理と株式市場の反応』
  
  Volume: 47 Pages: 33-47
- Data Source
  KAKENHI-PROJECT-22530497
[Journal Article] 利益の履歴情報と市場の反応―利益訂正による分析―2012
- Author(s)
  奥村雅史
- Journal Title
  
  『産研シリーズ　報告利益の管理と株式市場の反応』
  
  Volume: 47 Pages: 33-47
- Data Source
  KAKENHI-PROJECT-22330140
[Journal Article] 利益の履歴情報と市場の反応―利益訂正による分析―2012
- Author(s)
  奥村雅史
- Journal Title
  
  『産研シリーズ』
  
  Volume: 47 Pages: 33-47
- Data Source
  KAKENHI-PROJECT-22330140
[Journal Article] 利益の履歴情報と市場の反応―利益訂正による分析―2012
- Author(s)
  奥村雅史
- Journal Title
  
  産研シリーズ : 報告利益の管理と株式市場の反応
  
  Volume: 第47巻 Pages: 33-47
- Data Source
  KAKENHI-PROJECT-22530497
[Journal Article] 利益の履歴情報と市場の反応―利益訂正による分析―2012
- Author(s)
  奥村雅史
- Journal Title
  
  産研シリーズ
  
  Volume: 第47号 Pages: 33-47
- Data Source
  KAKENHI-PROJECT-22330140
[Journal Article] 利益の履歴情報と市場の反応―利益訂正による分析―2012
- Author(s)
  奥村雅史
- Journal Title
  
  産研シリーズ・報告利益の管理と株式市場の反応
  
  Volume: 第47号 Pages: 33-47
- Data Source
  KAKENHI-PROJECT-22330140
[Journal Article] 利益訂正の経済的インパクト2010
- Author(s)
  奥村雅史
- Journal Title
  
  産業経理
  
  Volume: 70 Pages: 12-22
- Data Source
  KAKENHI-PROJECT-22530497
[Journal Article] 利益亭背の経済的インパクト2010
- Author(s)
  奥村雅史
- Journal Title
  
  産業経理
  
  Volume: 第70巻第2号 Pages: 59-69
- Data Source
  KAKENHI-PROJECT-22530497
[Journal Article] 財務諸表の修正再表示の発生要因について2009
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学 422
  
  Pages: 177-199
- NAID
  120002274178
- Data Source
  KAKENHI-PROJECT-19530420
[Journal Article] 財務諸表の修正再表示の発生要因について2009
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学第422号
  
  Pages: 177-199
- NAID
  120002274178
- Data Source
  KAKENHI-PROJECT-19530420
[Journal Article] 財務諸表の修正再表示に関する実証的研究の動向-米国株式市場に与えた影響を中心として-2008
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学 416
  
  Pages: 49-69
- NAID
  120002928898
- Data Source
  KAKENHI-PROJECT-19530420
[Journal Article] 「保守主義の指標相互における関連性分析」に関するディスカッション2008
- Author(s)
  奥村雅史
- Journal Title
  
  現代ディスクロージャー研究 8
  
  Pages: 75-78
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19530419
[Journal Article] 財務諸表の修正再表示に関する実証的研究の動向-米国株式市場に与えた影響を中心として-2008
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学第416号
  
  Pages: 49-69
- NAID
  120002928898
- Data Source
  KAKENHI-PROJECT-19530420
[Journal Article] 報告利益の裁量的決定 -実証的研究の動向と課題-2006
- Author(s)
  奥村雅史
- Journal Title
  
  証券アナリストジャーナル 44/5
  
  Pages: 7-17
- Data Source
  KAKENHI-PROJECT-16530304
[Journal Article] 報告利益の裁量的決定2006
- Author(s)
  奥村雅史
- Journal Title
  
  証券アナリストジャーナル 44・5
  
  Pages: 7-17
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530304
[Journal Article] 退職給付債務に関する裁量的情報開示 -割引率の選択と株価の関係-2005
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学 404
  
  Pages: 27-49
- NAID
  120000789280
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530304
[Journal Article] 退職給付債務に関する裁量的情報開示-割引率の選択と株価の関係-2005
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学第404号
  
  Pages: 27-49
- NAID
  120000789280
- Data Source
  KAKENHI-PROJECT-16530304
[Journal Article] 報告利益管理に関する実証的研究の方法と課題について2004
- Author(s)
  奥村雅史
- Journal Title
  
  早稻田商學第400号
  
  Pages: 263-282
- Data Source
  KAKENHI-PROJECT-16530304
[Journal Article] 報告利益管理に関する実証的研究の方法と課題について2004
- Author(s)
  奥村雅史
- Journal Title
  
  早稲田商学 400
  
  Pages: 263-282
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-16530304
[Journal Article] ディスカッション:保守主義の指標相互における関連性分析
- Author(s)
  奥村雅史
- Journal Title
  
  現代ディスクロージャー研究 No.8
  
  Pages: 75-78
- Data Source
  KAKENHI-PROJECT-19530419
[Presentation] ミスリポーティングについて2020
- Author(s)
  奥村雅史
- Organizer
  日本経済会計学会
- Invited
- Data Source
  KAKENHI-PROJECT-16K04014
[Presentation] 内部統制報告書の現状と情報内容―日米比較による検討2018
- Author(s)
  奥村雅史
- Organizer
  日本経営分析学会関東・関西・中部合同研究部会
- Data Source
  KAKENHI-PROJECT-16K04014
[Presentation] Disclosure Actions and Stock Market Reaction Following the Great East Japan Earthquake2018
- Author(s)
  Yasushi Yoshida and Masashi Okumura
- Organizer
  Insurance Risk and Finance Research Centre & The Asia-Pacific Risk and Insurance Association - 2018 Joint Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H03402
[Presentation] Why Do Japanese Firms Voluntarily Adopt IFRS?2018
- Author(s)
  Okumura, M., Kameoka, E., Yan, S.
- Organizer
  Asia-Pacific Management Accounting Association 14th annual conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04014
[Presentation] Firms' Voluntary IFRS Adoption and Network Effects2018
- Author(s)
  Kameoka, E., Okumura, M., Yan, S.
- Organizer
  American Accounting Association　International Accounting Section Midyear Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04014
[Presentation] Disclosure Actions and Stock Market Reaction Following the Great East Japan Earthquake2018
- Author(s)
  Yasushi Yoshida, Masashi Okumura
- Organizer
  The Insurance Risk and Finance Research Centre & the Asia-Pacific Risk and Insurance Association 2018 Joint Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04014
[Presentation] 内部統制報告書の現状と情報内容―日米比較による検討2018
- Author(s)
  奥村雅史
- Organizer
  日本経営分析学会
- Data Source
  KAKENHI-PROJECT-15H03402
[Presentation] 日本企業はなぜIFRSを適用するのか？2018
- Author(s)
  奥村雅史，亀岡恵理子，閻粛
- Organizer
  日本会計研究学会第77回大会
- Data Source
  KAKENHI-PROJECT-16K04014
[Presentation] Disclosure Actions and Stock Market Reaction Following the Great East Japan Earthquake2016
- Author(s)
  Masashi, Okumura
- Organizer
  IFABS Asia 2016 Brunei Conference(International Finance and Banking Society)
- Place of Presentation
  Brunei　Darussalam
- Year and Date
  2016-08-17
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-16K04014
[Presentation] M&Aと実証的会計研究：のれん償却に関する研究について2016
- Author(s)
  奥村雅史
- Organizer
  日本会計研究学会関東部会
- Place of Presentation
  専修大学
- Year and Date
  2016-12-10
- Data Source
  KAKENHI-PROJECT-16K04014
[Presentation] Disclosure Actions and Stock Market Reaction Following the Great East Japan Earthquake2016
- Author(s)
  Yasushi Yoshida,　Masashi Okumura
- Organizer
  IFABS Asia 2016 Brunei Conference (International Finance and Banking Society)
- Place of Presentation
  International Convention Centre (Bandar Seri Begawan, Brunei Darussalam)
- Year and Date
  2016-08-17
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15H03402
[Presentation] 会計的裁量行動の測定における課題と展望2015
- Author(s)
  奥村雅史
- Organizer
  日本会計研究学会
- Place of Presentation
  神戸
- Year and Date
  2015-09-07
- Data Source
  KAKENHI-PROJECT-25380624
[Presentation] Earnings Restatements and Characteristics of Corporate Executives? Evidence from Japan2015
- Author(s)
  Okumura, Masashi
- Organizer
  American Accounting Association
- Place of Presentation
  Chicago，USA
- Year and Date
  2015-08-11
- Data Source
  KAKENHI-PROJECT-25380624
[Presentation] Earnings Restatements and Characteristics of　Corporate Executives? Evidence from Japan2015
- Author(s)
  Okumura, Masashi
- Organizer
  The American Accounting Association
- Place of Presentation
  Chicago USA
- Year and Date
  2015-08-11
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-25380624
[Presentation] 東日本大震災に関するディスクロージャー行動－適時開示情報に関する調査結果―2015
- Author(s)
  奥村　雅史・吉田　靖
- Organizer
  日本ディスクロージャー研究学会
- Place of Presentation
  明星大学(東京都日野市）
- Year and Date
  2015-06-20
- Invited
- Data Source
  KAKENHI-PROJECT-15H03402
[Presentation] 利益情報の訂正と会計情報の信頼性2014
- Author(s)
  奥村雅史
- Organizer
  日本管理会計学会
- Place of Presentation
  日本銀行金融研究所
- Year and Date
  2014-07-26
- Data Source
  KAKENHI-PROJECT-25380624
[Presentation] 財務諸表の訂正2013
- Author(s)
  奥村雅史
- Organizer
  日本ディスクロージャー研究学会
- Place of Presentation
  兵庫県神戸市
- Year and Date
  2013-01-13
- Data Source
  KAKENHI-PROJECT-22530497
[Presentation] 利益訂正の経済的インパクトと要因に関する分析2010
- Author(s)
  奥村雅史
- Organizer
  日本経営分析学会
- Place of Presentation
  立教大学
- Year and Date
  2010-07-24
- Data Source
  KAKENHI-PROJECT-22530497
[Presentation] 利益訂正の経済的インパクトと要因に関する分析2010
- Author(s)
  奥村雅史
- Organizer
  日本経営分析学会
- Place of Presentation
  東京都豊島区
- Year and Date
  2010-07-24
- Data Source
  KAKENHI-PROJECT-22530497
[Presentation] 公表財務諸表の修正に関する実態調査2008
- Author(s)
  奥村雅史
- Organizer
  日本会計研究学会
- Place of Presentation
  立教大学
- Year and Date
  2008-09-09
- Data Source
  KAKENHI-PROJECT-19530420
[Presentation] Earnings Management 研究のフロンティア
- Author(s)
  奥村雅史
- Organizer
  日本会計研究学会
- Place of Presentation
  神戸大学
- Year and Date
  2015-09-07 – 2015-09-08
- Data Source
  KAKENHI-PROJECT-25380624

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OKUMURA Masashi 奥村 雅史

奥村 雅史 オクムラ マサシ

Research Projects

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Research on the impact of earnings restatement on capital markets and corporate managementPrincipal Investigator

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Measuring accounting discretion and scores to assess the quality of financial statementsPrincipal Investigator

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A further investigation and empirical study on financial restatement in JapanPrincipal Investigator

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A Comarison of Causes and Economic Impacts of Financial Restatements between Japan and the U.S.Principal Investigator

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Construction of database for financial restatements and analysis on economic impact of restatementsPrincipal Investigator

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The choice of accounting and management alternatives for corporate disclosurePrincipal Investigator

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OKUMURA Masashi 奥村雅史

奥村雅史オクムラマサシ