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Nakashima Masumi  中島 真澄

… Alternative Names

NAKASHIMA Masumi  中島 真澄

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Researcher Number 90249219
Other IDs
  • ORCIDhttps://orcid.org/0000-0003-0781-3007
External Links
Affiliation (Current) 2025: 学校法人文京学院 文京学院大学, 経営学部, 教授
Affiliation (based on the past Project Information) *help 2022 – 2024: 学校法人文京学院 文京学院大学, 経営学部, 教授
2019 – 2021: 文京学院大学, 経営学部, 教授
2018: 金沢学院大学, 経営情報学部, 教授
2016 – 2017: 千葉商科大学, 会計ファイナンス研究科, 教授
2014: 千葉商科大学, 会計ファイナンス研究科, 教授
2011 – 2013: 福島学院大学短期大学部, 情報ビジネス科, 教授
2009 – 2010: Fukushima College, 客員准教授
Review Section/Research Field
Principal Investigator
Accounting / Basic Section 07100:Accounting-related
Except Principal Investigator
Basic Section 07100:Accounting-related
Keywords
Principal Investigator
利益の質 / 経営者の裁量行動 / 会計不正 / ガバナンス / 会計的裁量行動 / 内部統制 / 実証分析 / 印象管理 / CEOレター / 難解化仮説 … More / テキスト分析 / サーベイ調査 / MD&A情報 / 不正のトライアングル / 裁量行動 / 裁量的発生高 / 実体的裁量行動 / 会計発生高の質 / コーポレート・ガバナンス / 不正表示 / 不正検知 / 機械学習 / MD&A開示 / トーン・マネジメント / アーニングス・マネジメント / 経営者倫理 / アーカイバル分析 / テキスト・マイニング分析 / 財務ファンダメンタルズ / 誠実性の原則 / トーン / 経営者意識 / 不正のトライアングル理論 / ナラティブ情報 / 不正検出 / 印象管理理論 / 経営者倫理観 / 監査委員会 / 独立取締役 / 財務報告の質 / コーポレート・ガバナンス / 独立性 / 社外取締役 / 不正トライアングル / 読解性 / 経営者 / material weaknesses / Empirical study / Internal controls / Real management / Accruals management / Corporate governance / Earnings quality / Earnings management / 監査の質 / Tone at the Top / 経営者の裁量的行動 / 内部統制(Internal Controls) / 会計発生高の質(Accruals Quality) … More
Except Principal Investigator
HAN / テキストマイニング / MD&A / 深層学習 / 財務諸表不正 Less
  • Research Projects

    (6 results)
  • Research Products

    (137 results)
  • Co-Researchers

    (7 People)
  •  財務諸表不正を検出する深層学習モデルの研究

    • Principal Investigator
      吉田 啓佑
    • Project Period (FY)
      2024 – 2026
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Bunkyo Gakuin University
  •  Earnings Management for Misrepresentation and Tone Management: Theory and Empirical ResearchPrincipal Investigator

    • Principal Investigator
      中島 真澄
    • Project Period (FY)
      2022 – 2024
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Bunkyo Gakuin University
  •  Integrated Research on Theory and Archival Study for Earnings Management and Accounting FraudPrincipal Investigator

    • Principal Investigator
      Nakashima Masumi
    • Project Period (FY)
      2019 – 2021
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07100:Accounting-related
    • Research Institution
      Bunkyo Gakuin University
  •  The Impact of Governance Reform on Financial Reporting QualityPrincipal Investigator

    • Principal Investigator
      Nakashima Masumi
    • Project Period (FY)
      2016 – 2018
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Kanazawa Gakuin University
      Chiba University of Commerce
  •  Internal Controls and Financial Reporting QualityPrincipal Investigator

    • Principal Investigator
      NAKASHIMA Masumi
    • Project Period (FY)
      2012 – 2014
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Chiba University of Commerce
      福島学院大学短期大学部
  •  Empirical research regarding accruals qualityPrincipal Investigator

    • Principal Investigator
      NAKASHIMA Masumi
    • Project Period (FY)
      2009 – 2011
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      福島学院大学短期大学部
      Fukushima College

All 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009

All Journal Article Presentation Book Patent

  • [Book] フォレンジック会計:会計と企業法務との連携2023

    • Author(s)
      中島真澄・片山智裕
    • Total Pages
      306
    • Publisher
      白桃書房
    • ISBN
      9784561342298
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Book] Global, Innovative and Environmental Management2017

    • Author(s)
      Masumi Nakashima, David A. Ziebart
    • Publisher
      MaruzenPlanet
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Book] Earnings Management and Earnings Quality: Evidence from Japan2015

    • Author(s)
      Masumi Nakashima
    • Total Pages
      186
    • Publisher
      白桃書房
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Book] 「新版経営分析事典」第3章第Ⅲ節2015

    • Author(s)
      日本経営分析学会編、中島真澄、黒川行治、森 久、井上達男、薄井彰、高橋正子、青淵正幸、浅野敬志
    • Total Pages
      444
    • Publisher
      税務経理協会
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Book] 利益の質とコーポレート・ガバナンス-理論と実証-2011

    • Author(s)
      中島真澄
    • Total Pages
      287
    • Publisher
      白桃書房
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Journal Article] What are the Determinants of Earnings Management for Misrepresentation? Evidence from Japan2024

    • Author(s)
      Masumi Nakashima
    • Journal Title

      Journal of Forensic and Investigative Accounting

      Volume: 15(2) Pages: 328-353

    • Peer Reviewed / Open Access
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Journal Article] Tone Management and Earnings Management: Evidence from Manufacturers in Japan2024

    • Author(s)
      Masumi Nakashima, Shota Yoshida
    • Journal Title

      文京学院大学『経営論集』

      Volume: 33(1) Pages: 51-69

    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Journal Article] Has the COVID-19 Pandemic Changed Firms’ Management Discussion and Analysis Disclosure Approach? Evidence from Japan2023

    • Author(s)
      Masumi Nakashima
    • Journal Title

      Journal of Forensic Accounting Research

      Volume: 8(1) Issue: 1 Pages: 227-251

    • DOI

      10.2308/jfar-2022-023

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Journal Article] やまぬ日本の会計不正:制度と技術の両面に遅れ: 非財務情報も含めた分析で不正検出の手法を研究2023

    • Author(s)
      中島真澄
    • Journal Title

      日経日経FinTech

      Volume: 83号

    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Journal Article] Influence of Managerial Ethical Values on Perceived Earnings Quality: Evidence from Japan2023

    • Author(s)
      Masumi Nakashima
    • Journal Title

      Asia-Pacific Management Accounting Journal

      Volume: 18 (3) Pages: 139-163

    • Peer Reviewed / Open Access
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Journal Article] Fraud Detection Method by Textual Analysis of CEO Letters in the Perspective of Obfuscation Hypothesis: Evidence from Japanese Firms Listed on the U.S. Stock Exchange2022

    • Author(s)
      Masumi Nakashima
    • Journal Title

      『経営論集』

      Volume: 第32巻第 1 号 Pages: 83-99

    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Journal Article] Accounting Fraud Detection through a Text-Mining Analysis Evidence from Construction and Retail in Japan2022

    • Author(s)
      Masumi Nakashima, Yuka Nose, Hiromi Ujiie, and Shota Yoshida
    • Journal Title

      経営論集

      Volume: 31 (1) Pages: 117-136

    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Journal Article] Fraud Detection by Focusing on Readability Evidence from Japan2022

    • Author(s)
      Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
    • Journal Title

      Journal of Forensic and Investigative Accounting

      Volume: July-December

    • Peer Reviewed / Open Access
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Journal Article] CEOレターのトーンと財務ファンダメンタルズからの不正検出-米国上場日本企業における実証2022

    • Author(s)
      中島真澄
    • Journal Title

      会計監査ジャーナル

      Volume: 808巻(11月号) Pages: 104-114

    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Journal Article] Fraud detection by focusing on readability Evidence from Japan2022

    • Author(s)
      Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
    • Journal Title

      Journal of Forensic and Investigative Accounting

      Volume: 14(2) Pages: 198-232

    • Peer Reviewed / Open Access / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Journal Article] Can the Fraud Triangle Explain Fraudulent Financial Statements? Evidence from Japan2021

    • Author(s)
      Masumi Nakashima
    • Journal Title

      Journal of Forensic and Investigative Accounting

      Volume: 13(1) Pages: 1-35

    • Peer Reviewed / Open Access
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Journal Article] Can the Fraud Triangle Explain Fraudulent Financial Statements? Evidence from Japan2021

    • Author(s)
      Masumi Nakashima
    • Journal Title

      Jounal of Forensic and Investigative Accounting

      Volume: 13:1 Pages: 198-232

    • Peer Reviewed / Open Access / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Journal Article] Are There Common Innate Characteristics in Fraud Firms? Evidence from Japan2020

    • Author(s)
      Masumi Nakashima and David A. Ziebart
    • Journal Title

      Bunkyo Managment Journal

      Volume: 29 Pages: 103-119

    • NAID

      40022263450

    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Journal Article] Survey Research on Earnings Quality: evidence from Japan2019

    • Author(s)
      Masumi Nakashima
    • Journal Title

      Research on Professional Responsibility and Ethics in Accounting

      Volume: 22 Pages: 99-131

    • DOI

      10.1108/s1574-076520190000022007

    • ISBN
      9781789733709, 9781789733693
    • Peer Reviewed / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Journal Article] Why Should the Forensic Accounting Be Needed in Japan?: Toward ad No Accounting Fraud Community2018

    • Author(s)
      Masumi Nakashima
    • Journal Title

      Meiji Business Review

      Volume: 65 Pages: 129-146

    • Open Access
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Journal Article] 不正のない社会へ2018

    • Author(s)
      中島真澄
    • Journal Title

      北國Today

      Volume: 93 Pages: 38-39

    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Journal Article] ToshibaCorporation;How Could So Much Be Wrong?2018

    • Author(s)
      Susan Hass, Priscilla Burnaby, and Masumi Nakashima
    • Journal Title

      Journal of Investigative and Forensic Accounting

      Volume: 10-2 Pages: 267-273

    • Peer Reviewed / Open Access / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Journal Article] Tone at the Top and Shifts in Earnings Management: Evidence from Japan2016

    • Author(s)
      Masumi Nakashima and David A.Ziebart
    • Journal Title

      the International Journal of Forensic and Investigative Accounting

      Volume: 8(2), Special Issue Pages: 288-324

    • Peer Reviewed / Open Access / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Journal Article] Did J-SOX Have an Impact on Earnings Management and Earnings Quality -Evidence from Japan-2015

    • Author(s)
      Masumi Nakashima and David A. Ziebart
    • Journal Title

      Managerial Auditing Journal

      Volume: 30(4/5) Issue: 4/5 Pages: 482-510

    • DOI

      10.1108/maj-06-2013-0890

    • Peer Reviewed / Acknowledgement Compliant / Open Access
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Journal Article] Earnings Quality and Internal Controls: Evidence from Japan2014

    • Author(s)
      Masumi Nakashima
    • Journal Title

      An Analysis of Japanese Management Styles, Business and Accounting for Business Researchers, Maruzen

      Volume: - Pages: 183-212

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Journal Article] Improving Cross-country Research and Scholarship in Accountancy-Focusing on Japan-2014

    • Author(s)
      David Ziebart, Masumi Nakashima, Sid Bundy, and Matt Sooy
    • Journal Title

      An Analysis of Japanese Management Styles, Business and Accounting for Business Researchers, Maruzen

      Volume: - Pages: 22-33

    • Data Source
      KAKENHI-PROJECT-24530593
  • [Journal Article] 内部統制報告規制が利益の質と裁量行動に与えた影響2013

    • Author(s)
      中島真澄
    • Journal Title

      年報経営分析研究

      Volume: 第29号 Pages: 37-46

    • NAID

      110009597597

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Journal Article] 内部統制システムと監査の質の決定要因2013

    • Author(s)
      奥田真也,佐々木隆志,中島真澄,中村亮介
    • Journal Title

      企業会計

      Volume: 第.64巻第10号 Pages: 102-108

    • NAID

      40019395374

    • Data Source
      KAKENHI-PROJECT-24530593
  • [Journal Article] 重要な欠陥開示企業の裁量行2010 Southeast Region American動分析2012

    • Author(s)
      中島真澄
    • Journal Title

      年報経営分析研究

      Volume: 第28号 Pages: 21-36

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Journal Article] 内部統制とガバナンスに関する日米比較(二)2011

    • Author(s)
      須田一幸・佐々木隆志・中島真澄・奥田真也
    • Journal Title

      會計(森山書店)

      Volume: 180巻1号 Pages: 115-129

    • Data Source
      KAKENHI-PROJECT-21530472
  • [Journal Article] 内部統制とガバナンスに関する日米比較2011

    • Author(s)
      須田一幸、佐々木隆志、中島真澄、奥田真也
    • Journal Title

      會計

      Volume: 第180巻第1号 Pages: 906922-906922

    • Data Source
      KAKENHI-PROJECT-21530472
  • [Journal Article] 内部統制とガバナンスに関する日米比較(一)2011

    • Author(s)
      須田一幸・佐々木隆志・中島真澄・奥田真也
    • Journal Title

      會計(森山書店)

      Volume: 179巻6号 Pages: 906-922

    • Data Source
      KAKENHI-PROJECT-21530472
  • [Journal Article] キャッシュ・フロー予測における内部統制報告制度の影響-SEC基準適用企業の実証2010

    • Author(s)
      中島真澄
    • Journal Title

      年報経営分析研究

      Volume: 第26号 Pages: 62-73

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Journal Article] キャッシュ・フロー予測における内部統制報告制度の影響2010

    • Author(s)
      中島真澄
    • Journal Title

      年報経営分析研究 26巻

      Pages: 62-73

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Journal Article] 会計発生高の質の決定要因分析2010

    • Author(s)
      中島真澄
    • Journal Title

      會計 177巻(印刷中)

      Pages: 44-59

    • NAID

      40017107183

    • Data Source
      KAKENHI-PROJECT-21530472
  • [Patent] 財務諸表不正推定装置、財務諸表不正推定方法及びプログラム2024

    • Inventor(s)
      中島真澄・藤田邦彦・吉田啓佑
    • Industrial Property Rights Holder
      中島真澄・藤田邦彦・吉田啓佑
    • Industrial Property Rights Type
      特許
    • Filing Date
      2024
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] Can CEO letters Explain Fraudulent Financial Statements?: Evidence from Information and Communication Industry in Japan2023

    • Author(s)
      Masumi Nakashima and Marina Ito
    • Organizer
      2023 Asia-Pacific Management Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] Can Textual Disclosures Reveal Fraudulent Financial Statements? Evidence Based on the Performance Comparison of Machine Learning Models from Japan2023

    • Author(s)
      Masumi Nakashima
    • Organizer
      台湾会計学会
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] COVID-19パンデミックは、経営者のテキスト情報開示アプローチを変化させたのか?:日本企業の実証結果2023

    • Author(s)
      中島真澄
    • Organizer
      日本経済会計学会
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] COVID-19パンデミックが経営者のテキスト情報開示アプローチに与えた影響:日本企業の実証2023

    • Author(s)
      中島真澄
    • Organizer
      日本会計研究学会(大阪公立大学)
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] 機械学習に基づくMD&A開示情報のベクトル化:日本における不正・非不正企業からの実証2023

    • Author(s)
      中島真澄・藤田邦彦・吉田啓佑
    • Organizer
      フォレンジック会計研究会(文京学院大学)
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] 有価証券報告書のテキスト情報から財務諸表不正の検出は可能か?:機械学習モデルの性能比較2023

    • Author(s)
      中島真澄・藤田邦彦・吉田啓佑
    • Organizer
      日本経済会計学会
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] 機械学習によるテキスト情報を用いた不正検出研究:日本からの実証2023

    • Author(s)
      中島真澄・藤田邦彦・吉田啓佑
    • Organizer
      日本会計研究学会(大阪公立大学)
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] The Impact of the COVID-19 Pandemic on Tone of Narrative Disclosure and Earnings Management of Japanese Firms Applying IFRS2023

    • Author(s)
      Masumi Nakashima
    • Organizer
      2023 AAA Spark Meeting
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] Can Tone Explain Future Performances? Evidence from Textual Disclosures of Manufacturers in Japan2023

    • Author(s)
      Masumi Nakashima
    • Organizer
      2023 Asia-Pacific Management Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] MD&A情報の機械学習によるベクトル化 :訂正報告書開示不正企業の分析(査読なし)2023

    • Author(s)
      吉田啓佑・中島真澄・藤田邦彦
    • Organizer
      日本会計研究学会合同部会(オンライン)
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] Does the MD&A Disclosure of Fraudulent Firms Comply with the Sincerity Principle? : Evidence from Manufacturers in Japan2022

    • Author(s)
      Masumi Nakashima, Yuka Nose, Hiromi Ujiie, Shota Yoshida
    • Organizer
      2022 The Ninth International Conference of the JIAR
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] An Impact of the COVID-19 Pandemic on MD&A Disclosure of Fraudulent Firms? Evidence from Japan2022

    • Author(s)
      Masumi Nakashima
    • Organizer
      第81回日本会計研究学会全国大会@ 東京大学
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] Does the Tone of the CEO Letter Comply with the Sincerity Principles? Evidence from Japan2022

    • Author(s)
      Masumi Nakashima
    • Organizer
      2022 Forensic Accounting Conference of American Accounting Association オンライン
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Earnings Management and Tone Management2022

    • Author(s)
      Masumi Nakashima
    • Organizer
      2022年度日本経済会計学会年次大会(AEAJ)
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] Are the Firms with Earnings Management Engaged in Tone Management? : Evidence from Manufacturers in Japan2022

    • Author(s)
      Masumi Nakashima
    • Organizer
      2022Annual Conference of Asia-Pacific Management Accounting Association (APMAA)(Virtual)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-22K01813
  • [Presentation] What are the Determinants of Earnings Management?: Evidence from Japan2021

    • Author(s)
      Masumi Nakashima
    • Organizer
      25th Annual Ethics Symposium of American Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] The Determinants of Perceived Earnings quality in Perspective of Theory of Planned Behavior and the Upper Echelon: Evidence from Japan2021

    • Author(s)
      Masumi Nakashima
    • Organizer
      2021 Forensic Accounting Conference of American Accounting Association オンライン
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] The Tone in Narrative Disclosures and Financial Fundamentals: Evidence from Japanese Firms Listed on the U.S. Stock Exchange2021

    • Author(s)
      Masumi Nakashima
    • Organizer
      第80回全国大会日本会計研究学会(九州大学)
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] The Determinants of Perceived Earnings Quality in Perspective of Theory of Planned Behavior and the Upper Echelon: Evidence from Japan2021

    • Author(s)
      Masumi Nakashima
    • Organizer
      2021 Annual Meeting of American Accounting Association (AAA)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] The Determinants of Perceived Earnings Quality in Perspective of Theory of Planned Behavior and the Upper Echelon: Evidence from Japan2021

    • Author(s)
      Masumi Nakashima
    • Organizer
      2021 Annual Conference of Asia-Pacific Management Accounting Association (APMAA)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Fraud Detection Method by a Text Analysis of CEO Letters in the Perspective of Obfuscation Hypothesis: Evidence from Japanese Firms Listed on the U.S. Stock Exchange2021

    • Author(s)
      Masumi Nakashima
    • Organizer
      2021 Annual Conference of Asia-Pacific Management Accounting Association (APMAA)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Fraud Detection Method by a Text Analysis of CEO Letters in the Perspective of Obfuscation Hypothesis: Evidence from Japanese Firms Listed on the U.S. Stock Exchange2021

    • Author(s)
      中島真澄
    • Organizer
      一橋大学大学院経済学研究科招待講演
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Can Text-Mining Analysis Detect Accounting Fraud? : Evidence from Construction and Retail in Japan2021

    • Author(s)
      Masumi Nakashima, Yuka Nose, Hiromi Ujiie, and Shota Yoshida
    • Organizer
      The Eighth International Conference of the JIAR (Journal of International Accounting Research)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] An Application of Team-Based Learnings as Active Learning Styles into Seminar Courses in Japan2021

    • Author(s)
      Masumi Nakashima, Yuka Nose, Hiromi Ujiie, and Shota Yoshida
    • Organizer
      Faculty-Student Collaborations in Accounting(FASTCA-21) of American Accounting Association
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Fraud Detection Method by a Text Analysis of CEO Letters Perspective of Obfuscation Hypothesis: Evidence from Japanese Firms Listed on the U.S. Stock Exchange2021

    • Author(s)
      Masumi Nakashima
    • Organizer
      第38回年次大会日本経済会計学会
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] A Covariance Structure Analysis for Fraudulent Reporting: Evidence from Japan2020

    • Author(s)
      Masumi Nakashima,
    • Organizer
      2020 American Accounting Association,Forensic Accounting Research Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] What are the Determinants of Earnings Management for Misrepresentation?: Evidence from Japan2020

    • Author(s)
      Masumi Nakashima
    • Organizer
      2020 Haskell & White Corporate Reporting and Governance Academic Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] What are the Factors Affecting Earnings Management to Misrepresent Earnings for Public Firms in Japan? Through a Covariance Structure Analysis2020

    • Author(s)
      Masumi Nakashima
    • Organizer
      2020年度日本会計研究学会 年次大会 (北海道大学・北星学院大学)
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Relationship between Perceived Managerial Ethical Value and Earnings Quality: Evidence from Japan2020

    • Author(s)
      Masumi Nakashima
    • Organizer
      2020 Annual Meeting of Taiwan Accounting Association (台湾国立大学)
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] A Covariance Structure Analysis for Fraudulent Reporting: Evidence from Japan2020

    • Author(s)
      Masumi Nakashima
    • Organizer
      2020 Annual Meeting of American Accounting Association (Atlanta, GA)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Are There Associations between Fraud Occurrence and Governance Mechanisms? Evidence from Japan2020

    • Author(s)
      David A. Ziebart and Masumi Nakashima,
    • Organizer
      2020 American Accounting Association, Forensic Accounting Research Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Survey Research on Earnings Quality: Evidence from Japan2019

    • Author(s)
      Masumi Nakashima
    • Organizer
      2019 Forensic Accounting Research Conference (St.Louis, MO)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] The Determinants of Earnings Management for Misrepresentation: Evidence from Japan2019

    • Author(s)
      Masumi Nakashima
    • Organizer
      15th Annual Conference of Asia-Pacific Management Accounting Association (APMAA2019) (Qatar University, Doha, Qatar)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Fraud Prediction Using MD&A Information: Evidence from Japan2019

    • Author(s)
      Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
    • Organizer
      2019 Forensic Accounting Research Conference (St.Louis, MO)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Is the Japanese MD&A Information different from English information?: A Comparison between Fraudulent and Non-Fraudulent Firms2019

    • Author(s)
      Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
    • Organizer
      15th Annual Conference of Asia-Pacific Management Accounting Association (APMAA2019) (Qatar University, Doha, Qatar)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] What are the Determinants of Earnings Quality?2019

    • Author(s)
      Masumi Nakashima
    • Organizer
      第36回日本ディスクロージャー研究学会(現 日本経済会計学会)
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] Fraud Prediction Using MD&A Information: Evidence from Japan2019

    • Author(s)
      Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
    • Organizer
      2019 Annual Meeting of American Accounting Association (San Francisco, CA)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-19K02000
  • [Presentation] 「法廷会計学の創成 -会計不正理論と実務教育との融合-」2018

    • Author(s)
      中島真澄・上野雄史・麻生 幸・中村元彦・榎本芳人
    • Organizer
      第17回日本ディスクロージャー研究学会(横浜市立大学)
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2018

    • Author(s)
      Masumi Nakashima
    • Organizer
      2018 Forensic Accounting Research Conference of American Accounting Assocation (Dallas, Texas)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2018

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 8th International Conference of the Accounting Review (TJAR)(Kobe University)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Survey Research on Earnings Quality: Evidence from Japan2018

    • Author(s)
      Masumi Nakashima
    • Organizer
      APMAA(Asia-Pacific management Accounting Association) 2018 14th Annual Conference in Tokyo
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Survey Research on Earnings Quality: Evidence from Japan2018

    • Author(s)
      Masumi Nakashima
    • Organizer
      2018 Annual Meeting American Accounting Association, 23ed Ethics Symposium (Washington, D.C)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Is There a Possibility to Predict Fraud Using MD&A? : Evidence from Japan2018

    • Author(s)
      中島真澄・平井裕久・廣瀬喜貴
    • Organizer
      日本経営分析学会第35回年次大会(東洋大学)
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Is There a Possibility to Predict Fraud Using MD&A? : Evidence from Japan2018

    • Author(s)
      Masumi Nakashima, Yoshitaka Hirose, and Hirohisa Hirai
    • Organizer
      The 13th World Congress of Accounting Educators and Researchers (IAAER) (Sydney, Australia)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Why Should the Forensic Accounting Be Needed in Japan?: Toward ad No Accounting Fraud Community2018

    • Author(s)
      Masumi Nakashima
    • Organizer
      2018 Forensic Accounting Research Conference of American Accounting Assocation (Dallas, Texas)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2017

    • Author(s)
      Masumi Nakashima
    • Organizer
      日本ディスクロージャー研究学会第15回大会(東北大学)
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan2017

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 7th International Conference of the Accounting Review (Kobe University)
    • Place of Presentation
      神戸大学
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Why Should the Forensic Accounting Be Needed in Japan?: Toward ad No Accounting Fraud Community2017

    • Author(s)
      Masumi Nakashima
    • Organizer
      日本経営分析学会秋季大会関東研究部会(明治大学)
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] 2017 Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan2017

    • Author(s)
      Masumi Nakashima
    • Organizer
      2017 Forensic Accounting Research Conference
    • Place of Presentation
      Orlando, Florida, U.S.
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2017

    • Author(s)
      Masumi Nakashima
    • Organizer
      International Conference on Innovation in Business Strategy 2017ICIBS (Bali, Indonesia)
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Can The Fraud Triangle Predict Accounting Fraud?:Evidence from Japan2017

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 13th Asia-Pacific Management Accounting Association (APMAA2017) Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Does Corporate Governance Mechanism Restrain Accounting Fraud?2016

    • Author(s)
      Masumi Nakashima
    • Organizer
      第75回日本会計研究学会国際セッション
    • Place of Presentation
      静岡市、静岡・グランシップ
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan2016

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 12th Asia-Pacific Management Accounting Association (APMAA2016) Conference
    • Place of Presentation
      Taipei, Taiwan
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] 「取締役会の独立性は会計不正を予防可能か」2016

    • Author(s)
      中島真澄
    • Organizer
      証券経済学会創立50周年記念大会(第85回)テーマセッション③証券市場から見た企業会計問題
    • Place of Presentation
      明治大学
    • Invited
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Pursuing Quality Earnings: Evidence from Japan2016

    • Author(s)
      Masumi Nakashima
    • Organizer
      International Conference on Innovation in Business Strategy 2016 ICIBS2016, Plenary Session
    • Place of Presentation
      Kuala Lumpur, Malaysia
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] Is the Structure of the Board of Directors Associated with Accounting Fraud? Evidence from Japan2016

    • Author(s)
      Masumi Nakashima
    • Organizer
      International Conference on Innovation in Business Strategy 2016 ICIBS2016 Concurrent Session
    • Place of Presentation
      Kuala Lumpur, Malaysia
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16K03997
  • [Presentation] 内部統制基準と企業の裁量的行動2014

    • Author(s)
      中島真澄
    • Organizer
      国際会計研究学会第5回東日本部会統一論題
    • Place of Presentation
      青森公立大学(青森県・青森市)
    • Year and Date
      2014-11-01
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] The Tone at the Top and a Shifts in Earnings Management -Evidence from Japan-2014

    • Author(s)
      Masumi Nakashima and David A. Ziebart
    • Organizer
      The 5th International Conference of the Japanese Accounting Review
    • Place of Presentation
      神戸大学(兵庫県・神戸市)
    • Year and Date
      2014-12-21
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] Integration, Management Involvement, and Quality of Internal Controls and Auditing2014

    • Author(s)
      Shin’ya Okuda and Masumi Nakashima
    • Organizer
      the 10th Asia-Pacific Management Accounting Association (APMAA) Conference
    • Place of Presentation
      Crowne Plaza Bangkok Lumpini Park, Bangkok (Thailand)
    • Year and Date
      2014-10-29
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] Systems Integration, Management Involvement, and Quality of Internal Controls and Auditing2014

    • Author(s)
      Shin’ya Okuda and Masumi Nakashima
    • Organizer
      Growth of Firms, Ownership, and Value: East meets West Chuo University Kakenhi International Workshop
    • Place of Presentation
      Queen Kapiolani Hotel, Hawaii (USA)
    • Year and Date
      2014-09-10
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] Implication of Internal Controls System and Accounting Information System2014

    • Author(s)
      Masumi Nakashima and Shin’ya Okuda
    • Organizer
      the 10th Asia-Pacific Management Accounting Association (APMAA) Conference
    • Place of Presentation
      Crowne Plaza Bangkok Lumpini Park, Bangkok (Thailand)
    • Year and Date
      2014-10-29
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] The Determinants of the Tone at the Top -Evidence from Japan-2013

    • Author(s)
      Masumi Nakashima and David A. Ziebart
    • Organizer
      The 2013 Asia-Pacific Management Accounting Association
    • Place of Presentation
      Nagoya University
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] 内部統制システムと会計情報システムに関する分析:2013

    • Author(s)
      中島真澄・奥田真也
    • Organizer
      日本会計研究学会第72回大会自由論題
    • Place of Presentation
      中部大学
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] Did Japanese-SOX have an Impact on Earnings Quality and Earnings Management-Evidence from Japan2013

    • Author(s)
      Masumi Nakashima and David A. Ziebart
    • Organizer
      The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA KOBE 2013)
    • Place of Presentation
      Kobe International Conference Center
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] システム統合と内部統制・監査の関係2013

    • Author(s)
      奥田真也・中島真澄
    • Organizer
      日本会計研究学会第72回大会特別委員会
    • Place of Presentation
      中部大学
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] Did Japanese-SOX have an Impact on Earnings Quality and Earnings Management-Evidence from Japan2013

    • Author(s)
      Masumi Nakashima and David A. Ziebart
    • Organizer
      2013 Annual Meeting of American Accounting Association
    • Place of Presentation
      Anaheim, CA
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] Did J(apanese)-SOX Have an Impact on Earning Quality and Earning Management?2013

    • Author(s)
      Masumi Nakashima and David A.Ziebart
    • Organizer
      2013 Annual Meeting of American Accounting Association
    • Place of Presentation
      Anahime
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] Did J(apanese)-SOX Have an Impact on Earning Quality and Earning Management?2013

    • Author(s)
      Masumi Nakashima and David A. Ziebart
    • Organizer
      、Seventh Asian Pacific Interdisciplinary research in Accounting Conference 2013
    • Place of Presentation
      神戸国際会議場
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] The Determinants of the Tone at the Top -Evidence from Japan-2013

    • Author(s)
      Masumi Nakashima and David A. Ziebart
    • Organizer
      Taiwan Accounting Association
    • Place of Presentation
      Togo University
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] Determinants of Internal Controls System and Audit Quality2013

    • Author(s)
      Shinya Okuda, Takashi Sasaki, Masumi Nakashima, Ryosuke Nakamura
    • Organizer
      The Seventh Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA KOBE 2013)
    • Place of Presentation
      Kobe International Conference Center
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] 内部統制の不備に関する決定要因分析2012

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会第29回年次大会
    • Place of Presentation
      大阪学院大学
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] The Determinants of Internal Controls System and Audit Quality2012

    • Author(s)
      Masumi Nakashima, Shin'ya Okuda, Takashi Sasaki, and Ryosuke Nakamura
    • Organizer
      The 13 th Annual Conference of Asian Academic Accounting Association
    • Place of Presentation
      Kyoto University
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] 内部統制が利益の質と裁量行動に与えた影響2012

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会第28回秋季大会
    • Place of Presentation
      法政大学
    • Data Source
      KAKENHI-PROJECT-24530593
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC Standard Japanese Firms-2011

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 2011 Annual Meeting of American Accounting Association
    • Place of Presentation
      Colorado, Denver
    • Year and Date
      2011-08-10
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Do Material Weakness Firms Have Opportunistic Earnings Management?-Evidence from Japan-2011

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 2011 Annual Meeting of American Accounting Association
    • Place of Presentation
      Colorado, Denver
    • Year and Date
      2011-08-08
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 重要な欠陥開示企業の利益の質および裁量行動分析2011

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会関東研究部会
    • Place of Presentation
      立教大学池袋キャンパス
    • Year and Date
      2011-08-08
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan2011

    • Author(s)
      中島真澄
    • Organizer
      2011 American Accounting Association Annual Meeting
    • Place of Presentation
      Denver Colorado
    • Year and Date
      2011-08-10
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 重要な欠陥開示企業の裁量行動分析2011

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会第27回秋季大会
    • Place of Presentation
      帝塚山大学
    • Year and Date
      2011-11-26
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 重要な欠陥開示企業の利益の質および裁量行動分析2011

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会関東研究部会
    • Place of Presentation
      立教大学
    • Year and Date
      2011-07-31
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan-2011

    • Author(s)
      Masumi Nakashima
    • Organizer
      The 2011 Annual Meeting of American Accounting Association
    • Place of Presentation
      Colorado, Denver
    • Year and Date
      2011-08-10
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC standardJapanese firms-2011

    • Author(s)
      中島真澄
    • Organizer
      2011 American Accounting Association Annual Meeting
    • Place of Presentation
      Denver Colorado
    • Year and Date
      2011-08-10
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 重要な欠陥開示企業の裁量行動分析2011

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会第27回秋季大会
    • Place of Presentation
      帝塚山大学帝塚山キャンパス
    • Year and Date
      2011-11-26
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Do material weakness firms haveopportunistic earnings management?-Evidence from Japan-2011

    • Author(s)
      中島真澄
    • Organizer
      2011 American Accounting Association Annual Meeting
    • Place of Presentation
      Denver Colorado
    • Year and Date
      2011-08-08
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC standard Japanese firms-2010

    • Author(s)
      Masumi Nakashima
    • Organizer
      2010 Southeast Region American Accounting Association Annual Meeting
    • Place of Presentation
      Renaissance Riverview Plaza Hotel (Alabama)
    • Year and Date
      2010-04-09
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan2010

    • Author(s)
      中島真澄
    • Organizer
      2010 Southeast Region American Accounting Association in Mobile
    • Place of Presentation
      Alabama(Renaissance Riverview Plaza Hotel)
    • Year and Date
      2010-04-09
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Predictive Ability of Future Cash flows?-Evidence from Japan2010

    • Author(s)
      Masumi Nakashima
    • Organizer
      2010 Southeast Region Meeting of American Accounting Association
    • Place of Presentation
      Renaissance Riverview Plaza Hotel, in Mobile, Alabama
    • Year and Date
      2010-04-09
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Does the Sarbanes-Oxley Act Have an Impact on the Ability of Earnings to Predict Cash Flows?-An Empirical Analyses of SEC standard Japanese firms-2010

    • Author(s)
      中島真澄
    • Organizer
      2010 Southeast Region American Accounting Associationin Mobile
    • Place of Presentation
      Alabama(Renaissance Riverview Plaza Hotel)
    • Year and Date
      2010-04-09
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan2010

    • Author(s)
      Masumi Nakashima
    • Organizer
      2010 Southeast Region American Accounting Association Annual Meeting
    • Place of Presentation
      Renaissance Riverview Plaza Hotel (Alabama)
    • Year and Date
      2010-04-09
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] What Determines Accruals Quality?-Evidence from Japan2010

    • Author(s)
      Masumi Nakashima
    • Organizer
      2010 Southeast Region Meeting of American Accounting Association
    • Place of Presentation
      Renaissance Riverview Plaza Hotel, in Mobile, Alabama
    • Year and Date
      2010-04-09
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 会計発生高の質とキャッシュ・フロー予測における内部統制報告制度の影響-SEC基準わが国企業に基づく実証研究2009

    • Author(s)
      中島真澄
    • Organizer
      2009年度日本経営分析学会第26回年次大会
    • Place of Presentation
      東洋大学
    • Year and Date
      2009-06-06
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 会計計発生高の質とキャッシュ・フロー予測における内部統制報告制度の影響-SEC基準わが国企業に基づく実証研究-2009

    • Author(s)
      中島真澄
    • Organizer
      日本経営分析学会第26回年次大会
    • Place of Presentation
      東洋大学(東京都)
    • Year and Date
      2009-06-06
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 内部統制の決定要因分析2009

    • Author(s)
      中島真澄、奥田真也、須田一幸、佐々木隆志、中村亮介
    • Organizer
      日本会計学研究学会第68回大会
    • Place of Presentation
      関西学院大学(兵庫県)
    • Year and Date
      2009-09-04
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 内部統制システムと監査の質の決定要因2009

    • Author(s)
      奥田真也、須田一幸、佐々木隆志、中島真澄、中村亮介
    • Organizer
      日本会計研究学会第68回大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2009-09-04
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Does the Sarbanes-Oxley Act Impact on Accrual and Real Earnings Managements in Japanese Firms?2009

    • Author(s)
      中島真澄
    • Organizer
      2009 American Accounting Association Annual Meeting
    • Place of Presentation
      New York City(Hilton New York Hotel)
    • Year and Date
      2009-08-05
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 会計的裁量行動、実体的裁量行動と内部統制報告制度の分析2009

    • Author(s)
      中島真澄
    • Organizer
      第3回2009年度現代ディスクロージャー研究カンファレンス
    • Place of Presentation
      名古屋国際センター(愛知県)
    • Year and Date
      2009-05-30
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Does the Sarbanes-Oxley Act Impact on Accrual and Real Earnings Managements in Japanese Firms?2009

    • Author(s)
      Masumi Nakashima
    • Organizer
      2009 American Accounting Association Annual Meeting
    • Place of Presentation
      Hilton New York (New York City)
    • Year and Date
      2009-08-05
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 会計発生高の質の決定要因分析2009

    • Author(s)
      中島真澄
    • Organizer
      日本会計研究学会第68回大会
    • Place of Presentation
      関西学院大学
    • Year and Date
      2009-09-04
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Survey Research regarding Internal Controls and Auditing-Comparison between the U. S. and Japanese Firm-2009

    • Author(s)
      須田一幸、佐々木隆志、中島真澄、奥田真也
    • Organizer
      2009 American Accounting Association Annual Meeting
    • Place of Presentation
      New York City(Sheraton New York Hotel)
    • Year and Date
      2009-08-03
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 会計的裁量行動、実体的裁量行動と内部統制報告制度の分析2009

    • Author(s)
      中島真澄
    • Organizer
      第3回2009年度現代ディスクロージャー研究カンファレンス
    • Place of Presentation
      名古屋国際センター
    • Year and Date
      2009-05-30
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] Survey Research regarding Internal Controls and Auditing-Comparison beteen the U.S. and Japanese Firm-2009

    • Author(s)
      Masumi Nakashima, Kazuyuki Suda, Takashi Sasaki, Shin'ya Okuda
    • Organizer
      2009 American Accounting Association Annual Meeting
    • Place of Presentation
      Hilton New York (New York City)
    • Year and Date
      2009-08-03
    • Data Source
      KAKENHI-PROJECT-21530472
  • [Presentation] 会計発生高の質の決定要因分析-会計発生高の質算出モデルの精緻化に向けて-2009

    • Author(s)
      中島真澄
    • Organizer
      日本会計学研究学会第68回大会
    • Place of Presentation
      関西学院大学(兵庫県)
    • Year and Date
      2009-09-04
    • Data Source
      KAKENHI-PROJECT-21530472
  • 1.  SUDA Kazuyuki (00171273)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 7 results
  • 2.  SASAKI Takashi (10235252)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 7 results
  • 3.  OKUDA Shin' ya (40351431)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 15 results
  • 4.  OKUDA Shin'ya (40311431)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 5.  吉田 啓佑 (00912560)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 6.  藤田 邦彦 (70466407)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 7.  Ziebart David A.
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 1 results

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