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Enomoto Masahiro  榎本 正博

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ENOMOTO Masahiro  榎本 正博

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Researcher Number 70313921
Other IDs
External Links
Affiliation (Current) 2025: 神戸大学, 経済経営研究所, 教授
2025: 神戸大学, 社会システムイノベーションセンター, 教授
Affiliation (based on the past Project Information) *help 2022 – 2023: 神戸大学, 経済経営研究所, 教授
2019 – 2023: 神戸大学, 社会システムイノベーションセンター, 教授
2018 – 2019: 神戸大学, 経済経営研究所, 教授
2012 – 2017: 神戸大学, 経済経営研究所, 准教授
2011: 東北大学, 経済学研究科(研究院), 准教授 … More
2007 – 2010: Tohoku University, 大学院・経済学研究科, Associate Professor
2006: 東北大学, 大学院・経済学研究科, 助教授
2006: 東北大学, 大学院経済学研究科, 助教授
1999 – 2003: 静岡大学, 人文学部, 講師 Less
Review Section/Research Field
Principal Investigator
Accounting / Basic Section 07100:Accounting-related / Accounting
Except Principal Investigator
Accounting / Business administration / Basic Section 07100:Accounting-related / Management / Economic statistics / Accounting
Keywords
Principal Investigator
利益マネジメント / 財務会計 / コーポレート・ガバナンス / 会計情報 / 利益の質 / 実体的裁量行動 / 会計的裁量行動 / 大株主 / コーポレートガバナンス / 経営者交代 … More / 銀行依存度 / 持合比率 / 財務報告の質 / 投資の効率性 / 新会計基準 / 会計基準 / 強制的変 / 会計方針の変更 / 強制的変更 / 自発的変更 / 会計処理方法の変更 / 会計学 / 減損会計 / 早期適用 / 株式リターン / 会計発生高 / 会計選択 … More
Except Principal Investigator
コーポレートガバナンス / 国際比較 / 会計発生高 / 利益調整 / 株主総会 / 大株主 / 利益の質 / 利益マネジメント / ISO14001 / 環境管理システム / 会計情報 / インタビュー調査 / 重要な不確実性 / ゴーイングコンサーン情報 / 投資 / 証券市場 / 経済的影響分析 / 監査法人 / 監査上の主要な検討事項 / 投資の効率性 / 資本コスト / ゴーイング・コンサーン情報 / 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 / モニタリング / 企業価値 / 会計監査人 / 取締役会 / 監査委員会 / 監査等委員会 / 監査役会 / 意思決定システム / 組織構造 / 画像認識 / ビッグデータ / ガバナンス / 日本型経営 / データマイニング / 多角化 / 日本型経営システム / データベース化 / テキストマイニング / 生産性 / 日本的経営 / サステナビリティ / 経営システム / 科学的管理法 / データベース / 意思決定プロセス / 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 / Research and Development / Intangible Asset Value / Probit Model / Limited Information Maximum Likelihood / Two stage method of least square / Unbalanced Panel Data / Simultaneous Equations / Accounting Information / 研究開発費 / 無形資産価値 / プロビット・モデル / 制限情報最尤法 / 2段階最小2乗法 / 非バランス・パネルデータ / 連立方程式 / Strategic Alliances / nanotechnology / Technology Policy / Small Business / Shizuoka / Local Company / structural reform / Corporate Strategy / 電子商取引 / 韓国:イタリア / 情報サービス産業 / 電子仲介業 / 韓国:イタリア:ドイツ / 産業集積 / 静岡県 / 戦略的提携 / ナノテク / 科学技術政策 / 中小企業 / 静岡 / 地方企業 / 構造改革 / 経営戦略 / Environmental Strategy / Local Environment / Environment Management System / アジア太平洋地域 / 環境政策 / environmental Report / environmental Accounting / ISO 14001 / local environment / environmental management system / 環境報告書 / 環境会計 / 地域環境 / 利益管理 / 会計方針 / 会計政策 / 実証分析 / 利益平準化 / 管理会計 / 報告利益管理 / 情報の経済学 / ディスクロージャー / 経営学 / 会計学 / 利益操作 / キャッシュフロー / 支払能力 / 株式市場 / 実証研究 / 粉飾決算 Less
  • Research Projects

    (20 results)
  • Research Products

    (95 results)
  • Co-Researchers

    (53 People)
  •  大株主の属性と会計情報Principal Investigator

    • Principal Investigator
      榎本 正博
    • Project Period (FY)
      2023 – 2025
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Kobe University
  •  わが国におけるゴーイング・コンサーン情報の経済的影響の解明

    • Principal Investigator
      浅野 信博
    • Project Period (FY)
      2021 – 2024
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Osaka Metropolitan University
      Osaka City University
  •  The Effect of Changes in Corporate Governance on the Relationship between CEO Turnover and Earnings ManagementPrincipal Investigator

    • Principal Investigator
      Enomoto Masahiro
    • Project Period (FY)
      2020 – 2023
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Kobe 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
  •  An empirical research on the relationship between financial reporting quality and investment efficiencyPrincipal Investigator

    • Principal Investigator
      Enomoto Masahiro
    • Project Period (FY)
      2017 – 2019
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  Clarifying the function of the Audit & Supervisory Board in Japan

    • Principal Investigator
      Nobuhiro Asano
    • Project Period (FY)
      2017 – 2020
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Osaka City University
  •  Study on formation and development process of Japanese management system

    • Principal Investigator
      ITOH MUNEHIKO
    • Project Period (FY)
      2016 – 2019
    • Research Category
      Grant-in-Aid for Scientific Research (A)
    • Research Field
      Management
    • Research Institution
      Kobe 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 relationship between accrual-based and real earnings managementPrincipal Investigator

    • Principal Investigator
      Enomoto Masahiro
    • Project Period (FY)
      2014 – 2016
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe 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
  •  New accounting standards and earnings managementPrincipal Investigator

    • Principal Investigator
      ENOMOTO Masahiro
    • Project Period (FY)
      2011 – 2013
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
      Tohoku University
  •  Empirical Study on Changes in Accounting PolicyPrincipal Investigator

    • Principal Investigator
      ENOMOTO Masahiro
    • Project Period (FY)
      2008 – 2010
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Tohoku University
  •  A Study on the optimal level of Disclosure and Economic Consequences of Disclosure

    • Principal Investigator
      TAKAO Hiroji
    • Project Period (FY)
      2007 – 2009
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Osaka University
  •  減損会計基準の適用における利益マネジメントに関する実証研究Principal Investigator

    • Principal Investigator
      榎本 正博
    • Project Period (FY)
      2006 – 2007
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Tohoku University
  •  Developing Statistical Methods for Analyzing Accounting Information and It''s Application to Empirical Studies

    • Principal Investigator
      TSUKUDA Yoshihiko
    • Project Period (FY)
      2006 – 2007
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Economic statistics
    • Research Institution
      Tohoku University
  •  粉飾決算の実証研究に係わる企画調査

    • Principal Investigator
      須田 一幸
    • Project Period (FY)
      2002
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kobe University
  •  経営者の裁量的会計手続き選択と資本市場の関係について-会計発生高を中心として-Principal Investigator

    • Principal Investigator
      榎本 正博
    • Project Period (FY)
      2002 – 2003
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Shizuoka University
  •  Local Corporate Strategies on "structural reform"

    • Principal Investigator
      ITO Akito
    • Project Period (FY)
      2002 – 2004
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Business administration
    • Research Institution
      SHIZUOKA UNIVERSITY
  •  Synthetic research on the environment policy in the Asia-Pacific region and the correspondence of the companies about it

    • Principal Investigator
      AOYAMA Shigeki
    • Project Period (FY)
      2001 – 2003
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Business administration
    • Research Institution
      Shizuoka University
  •  An analysis of enviromental management system and its influence on local environment

    • Principal Investigator
      AOYAMA Shigeki
    • Project Period (FY)
      1998 – 2000
    • Research Category
      Grant-in-Aid for Scientific Research (B).
    • Research Field
      Business administration
    • Research Institution
      Shizuoka University

All 2024 2023 2022 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2009 2008 2007 2003 Other

All Journal Article Presentation Book

  • [Book] 経営者による会計政策と報告利益管理2016

    • Author(s)
      辻正雄編著(榎本正博分担執筆)
    • Total Pages
      389
    • Publisher
      國元書房
    • Data Source
      KAKENHI-PROJECT-26380610
  • [Book] 連結会計(新訂版)2009

    • Author(s)
      榎本正博・内山峰男
    • Publisher
      同文館出版
    • Data Source
      KAKENHI-PROJECT-19330096
  • [Book] 連結会計(新訂版)2009

    • Author(s)
      榎本正博、内山峰男
    • Publisher
      同文舘出版
    • Data Source
      KAKENHI-PROJECT-20730292
  • [Book] 連結会計(新訂版)2009

    • Author(s)
      内山峰男・榎本正博
    • Publisher
      同文館出版
    • Data Source
      KAKENHI-PROJECT-20730292
  • [Book] 連結会計(改訂版)2007

    • Author(s)
      一法師信武・榎本正博
    • Total Pages
      200
    • Publisher
      同文舘出版
    • Data Source
      KAKENHI-PROJECT-19330096
  • [Book] 会計操作-その実態と識別法、株価への影響-2007

    • Author(s)
      須田一幸・山本達司・乙政正太(編著), 浅野信博・榎本正博・木村史彦(共同分担執筆)
    • Publisher
      ダイヤモンド社
    • Data Source
      KAKENHI-PROJECT-19330096
  • [Book] 連結会計(改訂版)2007

    • Author(s)
      一法師信武・榎本正博
    • Publisher
      同文舘出版
    • Data Source
      KAKENHI-PROJECT-18730290
  • [Journal Article] 大株主と利益の質―レビューと将来研究の展望―2024

    • Author(s)
      榎本正博
    • Journal Title

      RIEB Discussion Paper Series

      Volume: No.2024-J01 Pages: 1-22

    • Data Source
      KAKENHI-PROJECT-21K01786
  • [Journal Article] 大株主と利益の質―レビューと将来研究の展望―2024

    • Author(s)
      榎本正博
    • Journal Title

      RIEB Discussion Paper Series

      Volume: 2024-2 Pages: 1-22

    • Data Source
      KAKENHI-PROJECT-20K02009
  • [Journal Article] 大株主と利益の質―レビューと将来研究の展望―2024

    • Author(s)
      榎本正博
    • Journal Title

      RIEB Discussion Paper Series

      Volume: No.2024-J01 Pages: 1-20

    • Data Source
      KAKENHI-PROJECT-23K01696
  • [Journal Article] Top Executive Turnover and Loan Loss Provisions: Evidence from Japanese Regional Banks2023

    • Author(s)
      Masahiro Enomoto and Yusuke Fukaya
    • Journal Title

      RIEB Discussion Paper Series

      Volume: No.DP2023-06 Pages: 1-46

    • Data Source
      KAKENHI-PROJECT-20K02009
  • [Journal Article] 銀行の経営者交代の特徴について-経営者のプロフィールと財務比率を中心として-2023

    • Author(s)
      榎本正博・深谷優介
    • Journal Title

      経済経営研究(年報)

      Volume: 72 Pages: 49-93

    • Data Source
      KAKENHI-PROJECT-20K02009
  • [Journal Article] 銀行の経営者交代の特徴について-財務比率を中心として-2022

    • Author(s)
      榎本正博・深谷優介
    • Journal Title

      RIEB Discussion Paper Series

      Volume: DP2022-J05 Pages: 1-33

    • Data Source
      KAKENHI-PROJECT-20K02009
  • [Journal Article] 銀行の経営者交代の特徴について-財務比率を中心として-2022

    • Author(s)
      榎本正博・深谷優介
    • Journal Title

      神戸大学経済経営研究所ディスカッションペーパー

      Volume: DP2022-J05 Pages: 1-33

    • Open Access
    • Data Source
      KAKENHI-PROJECT-21K01786
  • [Journal Article] 日本企業の経営者交代の特性 : 経営者の属性, 財務比率, 特殊比率の観点から2020

    • Author(s)
      榎本正博 / 山口朋泰
    • Journal Title

      國民經濟雜誌

      Volume: 222(6) Pages: 39-65

    • Data Source
      KAKENHI-PROJECT-20K02009
  • [Journal Article] 近年における日本企業の経営者交代の特性―経営者のプロフィールと財務比率を中心として―)2020

    • Author(s)
      榎本正博,山口朋泰
    • Journal Title

      RIEB Discussion Paper Series

      Volume: No.2020-J06 Pages: 27-27

    • Data Source
      KAKENHI-PROJECT-17K04053
  • [Journal Article] Cross-country research on earnings quality: A literature review and future opportunities2020

    • Author(s)
      Enomoto, M.
    • Journal Title

      The Japanese Accounting Review

      Volume: 10 Pages: 1-26

    • NAID

      130007967826

    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Journal Article] 日本企業の経営者交代の特性―経営者の属性,財務比率,持株比率の観点から―2020

    • Author(s)
      榎本正博・山口朋泰
    • Journal Title

      国民経済雑誌

      Volume: 第222巻第6号 Pages: 39-65

    • NAID

      120007181733

    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Journal Article] Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities2020

    • Author(s)
      Enomoto Masahiro
    • Journal Title

      The Japanese Accounting Review

      Volume: 10 Issue: 1 Pages: 1-26

    • DOI

      10.11640/tjar.10.2020.01

    • NAID

      130007967826

    • ISSN
      2185-4785, 2185-4793
    • Year and Date
      2020-12-28
    • Language
      English
    • Open Access
    • Data Source
      KAKENHI-PROJECT-18K01906, KAKENHI-PROJECT-20K02009
  • [Journal Article] 近年における日本企業の経営者交代の特性―経営者のプロフィールと財務比率を中心として―2020

    • Author(s)
      榎本正博・山口朋泰
    • Journal Title

      RIEB Discussion Paper Series

      Volume: No.DP2020-J06 Pages: 1-30

    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Journal Article] The effect of corporate governance on the relationship between accounting quality and trade credit: Evidence from Japanese firms2018

    • Author(s)
      Masahiro Enomoto
    • Journal Title

      RIEB Discussion Paper Series

      Volume: 12 Pages: 1-30

    • Data Source
      KAKENHI-PROJECT-18K01906
  • [Journal Article] A cross-country study on the relationship between financial development and earnings management2018

    • Author(s)
      Enomoto, M., F. Kimura, and T. Yamaguchi
    • Journal Title

      Journal of International Financial Management and Accounting

      Volume: 印刷中

    • NAID

      120006482607

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Journal Article] 大規模データとしての会計情報と国際比較研究2018

    • Author(s)
      榎本正博
    • Journal Title

      會計

      Volume: 193 Pages: 25-37

    • Data Source
      KAKENHI-PROJECT-17K04053
  • [Journal Article] 大規模データとしての会計情報と国際比較研究2018

    • Author(s)
      榎本正博
    • Journal Title

      會計

      Volume: 193 Pages: 25-37

    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Journal Article] 大規模データとしての会計情報と国際比較研究2018

    • Author(s)
      榎本正博
    • Journal Title

      會計

      Volume: 193-1 Pages: 25-37

    • Data Source
      KAKENHI-PROJECT-15K03763
  • [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] Cross-country research on earnings quality: A literature review and future opportunities2018

    • Author(s)
      Enomoto Masahiro
    • Journal Title

      RIEB Discussion Paper Series

      Volume: 6 Pages: 1-33

    • NAID

      130007967826

    • Data Source
      KAKENHI-PROJECT-15K03763
  • [Journal Article] The effect of corporate governance on the relationship between accounting quality and trade credit: Evidence from Japanese firms2018

    • Author(s)
      Enomoto Masahiro
    • Journal Title

      RIEB Discussion Paper Series

      Volume: 12 Pages: 1-37

    • Open Access
    • 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] 「会計方針」開示企業の規則性2017

    • Author(s)
      榎本正博
    • Journal Title

      企業会計

      Volume: 69 Pages: 35-43

    • Data Source
      KAKENHI-PROJECT-17K04053
  • [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] 「会計方針」開示企業の規則性2017

    • Author(s)
      榎本正博
    • Journal Title

      企業会計

      Volume: 69 Pages: 35-43

    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Journal Article] The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management2016

    • Author(s)
      Masahiro ENOMOTO, Tomoyasu YAMAGUCH
    • Journal Title

      RIEB Discussion Paper Series

      Volume: 2016-18 Pages: 1-30

    • Data Source
      KAKENHI-PROJECT-15K03763
  • [Journal Article] 投資の効率性と財務報告の質の関係: サーベイと今後の展開可能性2016

    • Author(s)
      榎本正博
    • Journal Title

      早稲田商学

      Volume: 446 Pages: 515-544

    • NAID

      120005856440

    • Data Source
      KAKENHI-PROJECT-25245055
  • [Journal Article] 投資の効率性と財務報告の質の関係:サーベイと今後の展開可能性2016

    • Author(s)
      榎本正博
    • Journal Title

      早稲田商学

      Volume: 446 Pages: 515-544

    • NAID

      120005856440

    • Open Access
    • Data Source
      KAKENHI-PROJECT-26380610
  • [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] 会計方針の変更に関する基礎的分析2014

    • Author(s)
      榎本正博
    • Journal Title

      国民経済雑誌

      Volume: 210 Pages: 29-65

    • NAID

      110009850681

    • Data Source
      KAKENHI-PROJECT-26380610
  • [Journal Article] 倒産企業における会計操作の検出2013

    • Author(s)
      榎本正博 首藤昭信
    • Journal Title

      現在ディスクロージャー研究

      Volume: 13 Pages: 33-48

    • Data Source
      KAKENHI-PROJECT-23530565
  • [Journal Article] 日本企業の利益マネジメントの傾向分析 -国際比較の観点から-2013

    • Author(s)
      榎本正博,木村史彦,山口朋泰
    • Journal Title

      産業経理

      Volume: 73(3) Pages: 109-124

    • NAID

      40019845382

    • Data Source
      KAKENHI-PROJECT-23530565
  • [Journal Article] 倒産企業における会計操作の検出2013

    • Author(s)
      榎本正博・首藤昭信
    • Journal Title

      現代ディスクロージャー研究

      Volume: 13 Pages: 33-48

    • Data Source
      KAKENHI-PROJECT-23530565
  • [Journal Article] 倒産企業における会計操作の検出2013

    • Author(s)
      榎本正博,首藤昭信
    • Journal Title

      現代ディスクロージャー研究

      Volume: 第13号 Pages: 33-48

    • Data Source
      KAKENHI-PROJECT-23530565
  • [Journal Article] 日本企業の利益マネジメントの傾向分析-国際比較の観点から-2013

    • Author(s)
      榎本正博,木村史彦,山口朋泰
    • Journal Title

      産業経理

      Volume: 第73巻第3号 Pages: 109-124

    • NAID

      40019845382

    • Data Source
      KAKENHI-PROJECT-23530565
  • [Journal Article] 経営者の業績予想に対する基礎的調査-連結及び単体情報の比較を中心にして-2009

    • Author(s)
      乙政正太, 榎本正博
    • Journal Title

      研究年報経済学 Vol. 69No. 4

      Pages: 111-132

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19330096
  • [Journal Article] 経営者の業績予想に対する基礎的調査-連結及び単体情報の比較を中心として-2009

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      研究年報経済学 第69巻4号

      Pages: 111-132

    • NAID

      40016526999

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19330096
  • [Journal Article] 経営者の業績予想に対する基礎的調査-連結及び単体情報の比較を中心にして2009

    • Author(s)
      榎本正博、乙政正太
    • Journal Title

      研究年報経済学

      Volume: 第69巻, 第4号 Pages: 423-443

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20730292
  • [Journal Article] 経営者の業績予想に対する基礎的調査-連結及び単体情報の比較を中心にして-2009

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      研究年報経済学 69

      Pages: 423-443

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20730292
  • [Journal Article] 会計基準の適用時期の選択と利益マネジメント-減損会計基準の導入にあたって-2008

    • Author(s)
      榎本正博
    • Journal Title

      会計プログレス 第9号

      Pages: 23-28

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-19330096
  • [Journal Article] 会計基準の適用時期の選択と利益マネジメント-減損会計基準の導入にあたって-2008

    • Author(s)
      榎本正博
    • Journal Title

      会計プログレス 9

      Pages: 23-38

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20730292
  • [Journal Article] 株式の所有構造と経営者の業績予想2008

    • Author(s)
      乙政正太, 榎本正博
    • Journal Title

      産業経理 Vol. 68No. 3

      Pages: 75-85

    • NAID

      40016317483

    • Data Source
      KAKENHI-PROJECT-19330096
  • [Journal Article] 株式の所有構造と経営者の業績予想2008

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      産業経理 68巻3号

      Pages: 75-85

    • NAID

      40016317483

    • Data Source
      KAKENHI-PROJECT-19330096
  • [Journal Article] 経営者の業績予想に対する基礎的調査-連結及び単体情報の比較を中心にして-2008

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      産業経理 68

      Pages: 75-85

    • Data Source
      KAKENHI-PROJECT-20730292
  • [Journal Article] 会計基準の適用時期の選択と利益マネジメント-減損会計基準の導入にあたって2008

    • Author(s)
      榎本正博
    • Journal Title

      会計プログレス

      Volume: 第9号 Pages: 23-38

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-20730292
  • [Journal Article] 減損会計基準の適用における利益マネジメント-早期適用企業を用いた実証分析-(2006年11月受理済)2007

    • Author(s)
      榎本正博
    • Journal Title

      管理会計学 15・2(近刊)

    • Data Source
      KAKENHI-PROJECT-18730290
  • [Journal Article] 会計基準の適用時期の選択と利益マネジメント2007

    • Author(s)
      榎本正博
    • Journal Title

      会計プログレス 67巻1号

      Pages: 47-57

    • Data Source
      KAKENHI-PROJECT-19330096
  • [Journal Article] 日本企業における経営者の業績予想の動向2007

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      産業経理 67

      Pages: 41-57

    • NAID

      40015471181

    • Data Source
      KAKENHI-PROJECT-18730290
  • [Journal Article] 日本企業における経営者の業績予想の動向2007

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      産業経理 67(1)

      Pages: 47-57

    • NAID

      40015471181

    • Data Source
      KAKENHI-PROJECT-19330096
  • [Journal Article] 日本企業における経営者の業績予想の動向2007

    • Author(s)
      乙政正太・榎本正博
    • Journal Title

      産業経理 67巻1号

      Pages: 47-57

    • NAID

      40015471181

    • Data Source
      KAKENHI-PROJECT-19330096
  • [Journal Article] Discretionary Accruals and Future Stock Returns2003

    • Author(s)
      ENOMOTO Masahtro
    • Journal Title

      ECONOMIC REVIEW (SHIZUOKA UNIVERSITY) Vol.7 No.3&4

      Pages: 145-168

    • NAID

      110000578972

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-14330034
  • [Journal Article] 裁量的会計発生高と将来株式リターンの関連について2003

    • Author(s)
      榎本正博
    • Journal Title

      静岡大学経済学会『経済研究』 第7巻第3/4号

      Pages: 145-168

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-14330034
  • [Presentation] 大株主と利益の質研究について2024

    • Author(s)
      榎本正博
    • Organizer
      日本会計研究学会特別委員会「コーポレート・ガバナンスの変革が会計に及ぼす影響に関する研究」第2回委員会
    • Data Source
      KAKENHI-PROJECT-20K02009
  • [Presentation] 大株主と利益の質研究について2023

    • Author(s)
      榎本正博
    • Organizer
      日本会計研究学会特別委員会 「コーポレート・ガバナンスの変革が会計に及ぼす影響に関する研究」 第 2 回委員会
    • Data Source
      KAKENHI-PROJECT-23K01696
  • [Presentation] Top Executive Turnover and Loan Loss Provisions: Evidence from Japanese Regional Banks2023

    • Author(s)
      Masahiro Enomoto and Yusuke Fukaya
    • Organizer
      RIEBセミナー
    • Data Source
      KAKENHI-PROJECT-20K02009
  • [Presentation] センターの将来計画:エビデンス・ベースによる政策提言と社会実装、そして社会問題の解決によるSDGsへの貢献2022

    • Author(s)
      榎本正博
    • Organizer
      神戸大学創立120周年記念 社会システムイノベーションセンター主催シンポジウム
    • Invited
    • Data Source
      KAKENHI-PROJECT-21K01786
  • [Presentation] Is Japan more like the U.S now in the relation between accounting quality and investment efficiency?2019

    • Author(s)
      Enomoto, M.(with B. -C. Jung, G. Rhee, and A. Shuto)
    • Organizer
      台湾会計学会,台北,台湾
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K04053
  • [Presentation] Is Japan more like the U.S now in the relation between accounting quality and investment efficiency?2019

    • Author(s)
      M. Enomoto, B. -C. Jung, G. Rhee, and A. Shuto
    • Organizer
      Taiwan Accounting Association Annual Conference
    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Presentation] Effect of corporate governance on the relationship between accounting quality and trade credit: Evidence from Japanese firms2018

    • Author(s)
      榎本正博
    • Organizer
      東北大学会計大学院会計研究会
    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Presentation] The Effect of Corporate Governance on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan2018

    • Author(s)
      Masahiro Enomoto
    • Organizer
      2018 Taiwan Accounting Association Annual Conference
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-18K01906
  • [Presentation] The Effect of corporate governance on the relationship between accounting quality and trade credit: Evidence from Japanese firms.2018

    • Author(s)
      Masahiro Enomoto
    • Organizer
      2018 Taiwan Accounting Association Annual Conference, Taiwan
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K04053
  • [Presentation] The Effect of Corporate Governance on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan.2018

    • Author(s)
      Enomoto, M.
    • Organizer
      Taiwan Accounting Association Annual Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Presentation] 大規模データとしての会計情報と国際比較研究2017

    • Author(s)
      榎本正博
    • Organizer
      日本会計研究学会第76回全国大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-17K04053
  • [Presentation] 監査等委員会設置会社への移行要因の探索2017

    • Author(s)
      浅野信博・榎本正博・松中学
    • Organizer
      日本ディスクロージャー研究学会
    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Presentation] 大規模データとしての会計情報と国際比較研究2017

    • Author(s)
      榎本正博
    • Organizer
      日本会計研究学会第76回全国大会統一論題報告
    • Invited
    • Data Source
      KAKENHI-PROJECT-17K04063
  • [Presentation] 大規模データとしての会計情報と国際比較研究2017

    • Author(s)
      榎本正博
    • Organizer
      日本会計研究学会第76回全国大会(統一論題「経済環境の変化と会計研究の課題」)
    • Invited
    • Data Source
      KAKENHI-PROJECT-15K03763
  • [Presentation] 監査等委員会設置会社への移行要因の探索2017

    • Author(s)
      浅野信博・榎本正博・松中学
    • Organizer
      日本ディスクロージャー研究学会
    • Data Source
      KAKENHI-PROJECT-17K04053
  • [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] 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
      Maastricht, Holland
    • Year and Date
      2016-05-11
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-25245055
  • [Presentation] The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management2016

    • Author(s)
      Masahiro Enomoto and Tomoyasu Yamaguchi
    • Organizer
      2016 Global Conference on Business and Finance
    • Place of Presentation
      Honolulu (アメリカ合衆国)
    • Year and Date
      2016-01-04
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380610
  • [Presentation] 利益の質に関する国際比較研究について2016

    • Author(s)
      榎本正博
    • Organizer
      日本銀行金融研究所セミナー
    • Place of Presentation
      日本銀行金融研究所(東京都中央区)
    • Year and Date
      2016-11-16
    • Invited
    • Data Source
      KAKENHI-PROJECT-15K03763
  • [Presentation] The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management2016

    • Author(s)
      Masahiro ENOMOTO, Tomoyasu YAMAGUCH
    • Organizer
      2016 Global Conference on Business and Finance
    • Place of Presentation
      Honolulu, Hawaii, United States of America
    • Year and Date
      2016-01-04
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-15K03763
  • [Presentation] Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical Evidence from Japan2016

    • Author(s)
      Masahiro Enomoto and Tomoyasu Yamaguchi
    • Organizer
      American Accounting Association
    • Place of Presentation
      New York (アメリカ合衆国)
    • Year and Date
      2016-08-05
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-26380610
  • [Presentation] A Cross-Country Study on the Relationship between Financial Development and Earnings Management2014

    • Author(s)
      Masahiro Enomoto (with Fumihiko Kimura and Tomoyasu Yamaguchi)
    • Organizer
      37th European Accounting Association Annual Congress
    • Place of Presentation
      University of Tartu and the Estonian Business School (エストニア)
    • Year and Date
      2014-05-21
    • Data Source
      KAKENHI-PROJECT-26380610
  • [Presentation] 経営者による会計政策と報告利益管理2014

    • Author(s)
      榎本正博 (代表者 辻正雄)
    • Organizer
      日本会計研究学会第73回全国大会
    • Place of Presentation
      横浜国立大学
    • Year and Date
      2014-09-05
    • Data Source
      KAKENHI-PROJECT-26380610
  • [Presentation] A Cross-country Study on the Relationship Between Financial Development and Earnings Management2014

    • Author(s)
      Masahiro Enomoto, Fumihiko Kimura, Tomoyasu Yamaguchi
    • Organizer
      2014 International Conference on Accounting and Information Technology
    • Place of Presentation
      国立台湾中正大学(台湾)
    • Year and Date
      2014-02-21
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] A Cross-country Study on the Relationship Between Financial Development and Earnings Management2014

    • Author(s)
      Masahiro Enomoto, Fumihiko Kimura, Tomoyasu Yamaguchi
    • Organizer
      2014 International Conference on Accounting and Information Technology
    • Place of Presentation
      国立台湾中正大学 (台湾)
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] 日本企業の利益マネジメントの傾向分析 -国際比較の観点から-2013

    • Author(s)
      榎本正博,木村史彦,山口朋泰
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] 利益マネジメントの検出方法の深化2013

    • Author(s)
      榎本正博
    • Organizer
      日本ディスクロージャー研究学会第6回研究大会
    • Place of Presentation
      神戸大学
    • Invited
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] 利益マネジメントの検出方法の深化2013

    • Author(s)
      榎本正博
    • Organizer
      日本ディスクロージャー研究学会第6回研究大会(統一論題「ディスクロージャー研究のシンカ」)
    • Place of Presentation
      神戸大学
    • Year and Date
      2013-01-13
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection2013

    • Author(s)
      Masahiro Enomoto, Fumihiko Kimura, Tomoyasu Yamaguchi
    • Organizer
      6th International Workshop on Accouinting and Regulation
    • Place of Presentation
      University of Siena (イタリア)
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] Accrual-Based and Real Earnings Management : An International Comparison for Investor Protection2013

    • Author(s)
      Masahiro Enomoto, Fumihiko Kimura, Tomoyasu Yamaguchi
    • Organizer
      6th International Workshop on Accounting and Regulation
    • Place of Presentation
      University of Siena (Italy)
    • Year and Date
      2013-07-05
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] 日本企業の利益マネジメントの傾向分析−国際比較の観点から−2013

    • Author(s)
      榎本正博,木村史彦,山口朋泰
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学
    • Year and Date
      2013-09-06
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] 経営者による会計政策と報告利益管理2013

    • Author(s)
      榎本正博,他11名
    • Organizer
      日本会計研究学会特別委員会報告(委員長(代表):辻正雄)
    • Place of Presentation
      中部大学
    • Year and Date
      2013-09-04
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection2012

    • Author(s)
      Masahiro Enomoto (with Fumihiko Kimura and Tomoyasu Yamaguchi)
    • Organizer
      13th Annual Conference of the Asian Academic Accounting Association (AAAA)
    • Place of Presentation
      Kyoto University
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] 会計基準の適用時期の選択と利益マネジメント-減損会計基準の導入にあたって-2011

    • Author(s)
      榎本正博
    • Organizer
      兼松セミナー
    • Place of Presentation
      神戸大学経済経営研究所
    • Data Source
      KAKENHI-PROJECT-23530565
  • [Presentation] 会計処理方法の変更に関する実証分析2009

    • Author(s)
      榎本正博
    • Organizer
      RIEBセミナー
    • Place of Presentation
      神戸大学経済経営研究所
    • Year and Date
      2009-10-26
    • Data Source
      KAKENHI-PROJECT-20730292
  • [Presentation] 「経営者による会計政策と報告利益管理」中間報告

    • Author(s)
      辻正雄,榎本正博,大鹿智基
    • Organizer
      日本会計研究学会第72回大会
    • Place of Presentation
      中部大学
    • Data Source
      KAKENHI-PROJECT-25245055
  • 1.  ASANO Nobuhiro (10319600)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 2 results
  • 2.  KIMURA Fumihiko (10329691)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 2 results
  • 3.  ITO Akito (40242755)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 0 results
  • 4.  SATO Seiji (10170755)
    # of Collaborated Projects: 3 results
    # of Collaborated Products: 0 results
  • 5.  YAMAMOTO Tatsushi (80191419)
    # of Collaborated Projects: 2 results
    # of Collaborated Products: 1 results
  • 6.  AOYAMA Shigeki (20109127)
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  • 53.  HANAMURA Shinya
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