Yamaguchi Tomoyasu 山口朋泰

… Alternative Names

YAMAGUCHI Tomoyasu 山口朋泰

Less

Researcher Number	50613626
Other IDs	https://orcid.org/0000-0001-9991-9209
External Links
Affiliation (Current)	2025: 中央大学, 商学部, 教授
Affiliation (based on the past Project Information) *help	2021 – 2023: 中央大学, 商学部, 教授 2020 – 2021: 東北学院大学, 経営学部, 教授 2011 – 2019: 東北学院大学, 経営学部, 准教授
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Basic Section 07100:Accounting-related / Accounting
Keywords	Principal Investigator 実体的裁量行動 / 会計的裁量行動 / 利益マネジメント / 外国人投資家 / 経済的帰結 / 利益平準化 / 保守主義会計 / 内部統制報告制度 / 産業平均利益率 / 利益ベンチマーク … More / 利益平準化行動 / コーポレートガバナンス・コード / アクティビスト / ショートターミズム / 近視眼的行動 / 財務報告の頻度 / 四半期開示 / コーポレート・ガバナンス / 減益回避 / 損失回避 / 利益分布 / 連続増益 / 転換社債 / 株価の維持 / 連続増益の達成 / 社債発行 / 転換社債発行 / 普通社債発行 / 公募増資 / 証券発行 / 株式リターン / 株式市場 / 経営者予想利益 / ビッグ・バス / 財務会計 / 会計学 / 過剰生産 / 裁量的費用の削減 / 売上操作 / 裁量的会計発生高 / 経営者交代 … More Except Principal Investigator 会計発生高 / 大株主 / コーポレートガバナンス / 利益の質 / 国際比較 / 利益マネジメント / 不動産投資信託 / 会計上の保守主義 / 会計情報の質 / 外国人投資家 / 投資家保護 / 制度的環境 / 会計的利益マネジメント / 実体的利益マネジメント / 国際比較研究 / 金融発展 Less

The effect of corporate governance on the economic consequences of real earnings managementPrincipal Investigator
- Principal Investigator
  
  山口朋泰
- Project Period (FY)
  2021 – 2024
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Chuo University
  Tohoku Gakuin University
A Study of the Effect of Foreign Investors on the Quality of Accounting Information
- Principal Investigator
  
  Kimura Fumihiko
- Project Period (FY)
  2018 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku University
Empirical Analyses of Earnings Management before Securities IssuePrincipal Investigator
- Principal Investigator
  
  Yamaguchi Tomoyasu
- Project Period (FY)
  2016 – 2022
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Chuo University
  Tohoku Gakuin University
International comparison for earnings management
- Principal Investigator
  
  Kimura Fumihiko
- Project Period (FY)
  2015 – 2017
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Tohoku University
The Stock Market Response to Accrual-Based and Real Earnings ManagementPrincipal Investigator
- Principal Investigator
  
  Yamaguchi Tomoyasu
- Project Period (FY)
  2013 – 2015
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Tohoku Gakuin University
An empirical analysis of earnings management and forecast managementsurrounding management turnoverPrincipal Investigator
- Principal Investigator
  
  YAMAGUCHI Tomoyasu
- Project Period (FY)
  2011 – 2012
- Research Category
  
  Grant-in-Aid for Research Activity Start-up
- Research Field
  
  Accounting
- Research Institution
  Tohoku Gakuin University

All 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2013 2012

All Journal Article Presentation Book

[Book] 日本企業の利益マネジメント－実体的裁量行動の実証分析2021
- Author(s)
  山口朋泰
- Total Pages
  276
- Publisher
  中央経済社
- ISBN
  4502396311
- Data Source
  KAKENHI-PROJECT-16K17211
[Journal Article] Accounting conservatism and income smoothing after the Japanese Sarbanes-Oxley Act2024
- Author(s)
  Ian Eddie, Tomoyasu Yamaguchi
- Journal Title
  
  Asian Journal of Business and Accounting
  
  Volume: -
- Peer Reviewed / Open Access / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-21K01790
[Journal Article] 四半期開示の義務化が経営者の会計的裁量行動に与える影響2023
- Author(s)
  山口朋泰，古賀裕也
- Journal Title
  
  商学論纂
  
  Volume: 65(3-4) Pages: 47-81
- Data Source
  KAKENHI-PROJECT-21K01790
[Journal Article] Does mandatory quarterly reporting induce managerial myopic behavior? Evidence from Japan2023
- Author(s)
  Koga Yuya、Yamaguchi Tomoyasu
- Journal Title
  
  Finance Research Letters
  
  Volume: 56 Pages: 104142-104142
- DOI
  10.1016/j.frl.2023.104142
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-21K13402, KAKENHI-PROJECT-21K01790
[Journal Article] 財務情報を用いた実体的裁量行動の把握2022
- Author(s)
  山口朋泰
- Journal Title
  
  企業会計
  
  Volume: 74(8) Pages: 38-44
- Data Source
  KAKENHI-PROJECT-21K01790
[Journal Article] 財務情報を用いた実体的裁量行動の把握2022
- Author(s)
  山口朋泰
- Journal Title
  
  企業会計
  
  Volume: 74 Pages: 38-44
- Data Source
  KAKENHI-PROJECT-18K01906
[Journal Article] Earnings management to achieve industry-average profitability in Japan2020
- Author(s)
  Tomoyasu Yamaguchi
- Journal Title
  
  Asia-Pacific Journal of Accounting & Economics
  
  Volume: online Issue: 2 Pages: 402-431
- DOI
  10.1080/16081625.2020.1726188
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-18K01906, KAKENHI-PROJECT-16K17211
[Journal Article] 連続増益の達成と実体的裁量行動2020
- Author(s)
  山口朋泰
- Journal Title
  
  東北学院大学経営学論集
  
  Volume: 16 Pages: 1-16
- NAID
  40022550956
- Data Source
  KAKENHI-PROJECT-16K17211
[Journal Article] 転換社債の発行と利益マネジメント2019
- Author(s)
  山口朋泰
- Journal Title
  
  東北学院大学経営学論集
  
  Volume: 14 Pages: 49-67
- NAID
  40022234700
- Open Access
- Data Source
  KAKENHI-PROJECT-18K01906
[Journal Article] 証券発行と利益マネジメント2019
- Author(s)
  山口朋泰
- Journal Title
  
  東北学院大学経営学論集
  
  Volume: 13 Pages: 25-38
- NAID
  40021918552
- Data Source
  KAKENHI-PROJECT-18K01906
[Journal Article] 転換社債の発行と利益マネジメント2019
- Author(s)
  山口朋泰
- Journal Title
  
  東北学院大学経営学論集
  
  Volume: 14 Pages: 49-67
- NAID
  40022234700
- Data Source
  KAKENHI-PROJECT-16K17211
[Journal Article] 証券発行と利益マネジメント2019
- Author(s)
  山口朋泰
- Journal Title
  
  東北学院大学経営学論集
  
  Volume: 13 Pages: 25-38
- NAID
  40021918552
- Data Source
  KAKENHI-PROJECT-16K17211
[Journal Article] A cross-country study on the relationship between financial development and earnings management2018
- Author(s)
  Masahiro Enomoto, Fumihiko Kimura, Tomoyasu Yamaguchi
- Journal Title
  
  Journal of International Financial Management & Accounting
  
  Volume: - Issue: 2 Pages: 1-29
- DOI
  10.1111/jifm.12078
- NAID
  120006482607
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-16K17211, KAKENHI-PROJECT-15K03763, KAKENHI-PROJECT-17K04053, KAKENHI-PROJECT-18K01906
[Journal Article] 利益マネジメントの国際比較研究(1): 投資家保護の影響2017
- Author(s)
  山口朋泰
- Journal Title
  
  企業会計
  
  Volume: 69(1) Pages: 6-7
- Data Source
  KAKENHI-PROJECT-15K03763
[Journal Article] iscontinuities in earnings and earnings change distributions after J-SOX implementation: Empirical evidence from Japan2017
- Author(s)
  Masahiro, Enomoto; Tomoyasu Yamaguchi
- Journal Title
  
  Journal of Accounting and Public Policy
  
  Volume: 36(1) Pages: 82-98
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-15K03763
[Journal Article] Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical Evidence from Japan2017
- Author(s)
  Masahiro Enomoto and Tomoyasu Yamaguchi
- Journal Title
  
  Journal of Accounting and Public Policy
  
  Volume: 36（1） Issue: 1 Pages: 82-98
- DOI
  10.1016/j.jaccpubpol.2016.11.005
- NAID
  120006482606
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26380610, KAKENHI-PROJECT-16K17211
[Journal Article] 利益マネジメントの国際比較研究(2): 金融発展，IFRS，文化的要因の影響2017
- Author(s)
  山口朋泰
- Journal Title
  
  企業会計
  
  Volume: 69(2) Pages: 6-7
- Data Source
  KAKENHI-PROJECT-15K03763
[Journal Article] Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection2015
- Author(s)
  Masahiro Enomoto, Fumihiko Kimura, Tomoyasu Yamaguchi
- Journal Title
  
  Journal of contemporary accounting and economics
  
  Volume: 11 Issue: 3 Pages: 183-198
- DOI
  10.1016/j.jcae.2015.07.001
- Peer Reviewed / Open Access
- Data Source
  KAKENHI-PROJECT-15K03763, KAKENHI-PROJECT-26380610, KAKENHI-PROJECT-25245055
[Journal Article] 経営者交代と利益マネジメント－新任経営者のビッグ・バスに関する実証分析－2013
- Author(s)
  山口朋泰
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 51巻5号 Pages: 20-33
- Data Source
  KAKENHI-PROJECT-23830061
[Journal Article] 経営者交代と利益マネジメント-新任経営者のビッグ・バスに関する実証分析-2013
- Author(s)
  山口〓泰
- Journal Title
  
  証券アナリストジャーナル
  
  Volume: 51(5) Pages: 20-33
- Data Source
  KAKENHI-PROJECT-23830061
[Presentation] 日本企業の利益マネジメント－実体的裁量行動の実証分析2022
- Author(s)
  山口朋泰
- Organizer
  中央大学企業研究所公開研究会
- Data Source
  KAKENHI-PROJECT-16K17211
[Presentation] 日本企業の利益マネジメント－実体的裁量行動の実証分析2022
- Author(s)
  山口朋泰
- Organizer
  中央大学企業研究所公開研究会
- Data Source
  KAKENHI-PROJECT-21K01790
[Presentation] 日本企業の利益マネジメント2022
- Author(s)
  山口朋泰
- Organizer
  みずほ証券インサイト&カタリスト(IC)セミナー
- Invited
- Data Source
  KAKENHI-PROJECT-16K17211
[Presentation] 日本企業の利益マネジメント－実体的裁量行動の実証分析2022
- Author(s)
  山口朋泰
- Organizer
  名古屋大学経済学研究科セミナー
- Invited
- Data Source
  KAKENHI-PROJECT-16K17211
[Presentation] 日本企業の利益マネジメント－実体的裁量行動の実証分析2022
- Author(s)
  山口朋泰
- Organizer
  名古屋大学経済学研究科セミナー
- Invited
- Data Source
  KAKENHI-PROJECT-21K01790
[Presentation] The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management2016
- Author(s)
  Masahiro Enomoto and Tomoyasu Yamaguchi
- Organizer
  39th European Accounting Association Annual Congress
- Place of Presentation
  the School of Business and Economics of Maastricht University（オランダ）
- Year and Date
  2016-05-12
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-15K03763
[Presentation] Market response to achieving management earnings forecasts using accrual-based and real earnings management: Empirical evidence from Japan2016
- Author(s)
  Tomoyasu Yamaguchi
- Organizer
  PENANG INTERNATIONAL SYMPOSIUM ON ADVANCES IN SOCIAL SCIENCES AND HUMANITIES 2016
- Place of Presentation
  The Royale Bintang Hotel, Penang.
- Year and Date
  2016-01-30
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-25780288
[Presentation] Real and accrual-based earnings management to achieve industry-average profitability: Empirical evidence from Japan2015
- Author(s)
  山口朋泰
- Organizer
  Tokyo Accounting Workshop
- Place of Presentation
  東京大学
- Year and Date
  2015-11-07
- Invited
- Data Source
  KAKENHI-PROJECT-25780288
[Presentation] 新任経営者によるビッグ・バスとその経済的帰結2013
- Author(s)
  山口〓泰
- Organizer
  第1回東北大学会計大学院会計研究会
- Place of Presentation
  東北大学
- Year and Date
  2013-03-28
- Data Source
  KAKENHI-PROJECT-23830061
[Presentation] 経営者交代と利益マネジメント－新任経営者のビッグ・バスとその経済的帰結－2013
- Author(s)
  山口朋泰
- Organizer
  第1回東北大学会計大学院会計研究会
- Place of Presentation
  東北大学
- Data Source
  KAKENHI-PROJECT-23830061
[Presentation] 経営者交代前後の利益マネジメントに関する実証分析2012
- Author(s)
  山口〓泰
- Organizer
  メルコ学術振興財団セミナー
- Place of Presentation
  東北学院大学
- Year and Date
  2012-02-18
- Data Source
  KAKENHI-PROJECT-23830061

1. Kimura Fumihiko (10329691)

# of Collaborated Projects: 2 results

# of Collaborated Products: 1 results
2. 榎本正博 (70313921)

# of Collaborated Projects: 2 results

# of Collaborated Products: 4 results
3. 古賀裕也

# of Collaborated Projects: 0 results

# of Collaborated Products: 1 results

Yamaguchi Tomoyasu 山口 朋泰

YAMAGUCHI Tomoyasu 山口 朋泰

Research Projects

Research Products

Co-Researchers

The effect of corporate governance on the economic consequences of real earnings managementPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

A Study of the Effect of Foreign Investors on the Quality of Accounting Information

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Empirical Analyses of Earnings Management before Securities IssuePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

International comparison for earnings management

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The Stock Market Response to Accrual-Based and Real Earnings ManagementPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An empirical analysis of earnings management and forecast managementsurrounding management turnoverPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 日本企業の利益マネジメント－実体的裁量行動の実証分析2021

Author(s)

Total Pages

Publisher

ISBN

Data Source

[Journal Article] Accounting conservatism and income smoothing after the Japanese Sarbanes-Oxley Act2024

Author(s)

Journal Title

Data Source

[Journal Article] 四半期開示の義務化が経営者の会計的裁量行動に与える影響2023

Author(s)

Journal Title

Data Source

[Journal Article] Does mandatory quarterly reporting induce managerial myopic behavior? Evidence from Japan2023

Author(s)

Journal Title

DOI

Data Source

[Journal Article] 財務情報を用いた実体的裁量行動の把握2022

Author(s)

Journal Title

Data Source

[Journal Article] 財務情報を用いた実体的裁量行動の把握2022

Author(s)

Journal Title

Data Source

[Journal Article] Earnings management to achieve industry-average profitability in Japan2020

Author(s)

Journal Title

DOI

Data Source

[Journal Article] 連続増益の達成と実体的裁量行動2020

Author(s)

Journal Title

NAID

Data Source

[Journal Article] 転換社債の発行と利益マネジメント2019

Author(s)

Yamaguchi Tomoyasu 山口朋泰

YAMAGUCHI Tomoyasu 山口朋泰