Enomoto Masahiro 榎本正博

… Alternative Names

ENOMOTO Masahiro 榎本正博

Less

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

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

[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)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
7. NAGATA Morio (80247569)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
8. TOMITA Kenji (40329149)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
9. OHHASHI Keiji (20223919)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
10. 山口朋泰 (50613626)

# of Collaborated Projects: 2 results

# of Collaborated Products: 4 results
11. TAKAO Hiroji (60121886)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
12. SHIIBA Atsushi (60330164)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
13. UEEDA Masayuki (20367684)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
14. HIRAI Hirohisa (40399019)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
15. Tsuji Masao (20063787)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
16. USUI Akira (90193870)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
17. EBIHARA Takashi (00367129)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
18. OSHIKA Tomoki (90329160)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
19. OKUMURA Masashi (30247241)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
20. KOGA Kentaro (40308169)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
21. KAWAJI Takeshi (50257193)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
22. Hah Young Dung (80198639)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
23. SHIMIZU Nobumasa (90216094)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
24. YANAI Kazutoshi (10350414)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
25. OKAZAKI Kouji (60273158)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
26. DOI Eiji (30126784)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
27. WATABE Kazuo (90244532)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
28. YOON Dae-Young (30258305)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
29. TAGUCHI Toshiyuki (10259301)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
30. TSUKUDA Yoshihiko (10091836)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
31. OGATA Isamu (40435300)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
32. ITOH MUNEHIKO (90362798)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
33. 須田一幸 (00171273)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
34. 音川和久 (90295733)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
35. 乙政正太 (60258077)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
36. 石川博行 (60326246)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
37. 内野里美 (80409622)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
38. 高井英造 (20262785)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
39. 影山喜一 (80096396)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
40. 遠藤貴宏 (20649321)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
41. 上東貴志 (30324908)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
42. 西谷公孝 (30549746)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
43. 喜田昌樹 (40278552)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
44. 濱口伸明 (70379460)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
45. 高槻泰郎 (70583798)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
46. 松本陽一 (00510249)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
47. 松中学 (20518039)

# of Collaborated Projects: 1 results

# of Collaborated Products: 1 results
48. 林隆敏 (50268512)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
49. SUZUKI Takanori

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
50. AHN Joohee

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
51. TAKAHASHI Katsuyuki

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
52. TAKAHARA Kotaro

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
53. HANAMURA Shinya

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Enomoto Masahiro 榎本 正博

ENOMOTO Masahiro 榎本 正博

Research Projects

Research Products

Co-Researchers

大株主の属性と会計情報Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

The Effect of Changes in Corporate Governance on the Relationship between CEO Turnover and Earnings ManagementPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

An empirical research on the relationship between financial reporting quality and investment efficiencyPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

The relationship between accrual-based and real earnings managementPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

New accounting standards and earnings managementPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Empirical Study on Changes in Accounting PolicyPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

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

Project Period (FY)

Research Category

Enomoto Masahiro 榎本正博

ENOMOTO Masahiro 榎本正博