Enomoto Masahiro 榎本正博

… Alternative Names

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	2025: 神戸大学, 経済経営研究所, 教授 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 … More 2011: 東北大学, 経済学研究科(研究院), 准教授 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 Basic Section 07100:Accounting-related / Accounting / Business administration / 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 / 利益マネジメント / 国際比較 / 会計発生高 / 会計上の保守主義 / 利益調整 / 株主総会 / 大株主 / 利益の質 / ISO14001 / 環境管理システム / 会計情報 / 監査人の交代 / 財務困窮企業 / ローボーリング / ゴーイング・コンサーン / オピニオン・ショッピング / 不正会計 / コーポレート・ガバナンス / 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

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
- Principal Investigator
  
  木村史彦
- Project Period (FY)
  2025 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Tohoku University
財務困窮企業における監査人の交代に関する研究
- Principal Investigator
  
  浅野信博
- Project Period (FY)
  2025 – 2028
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Osaka Metropolitan University
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)

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2. KIMURA Fumihiko (10329691)

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3. ITO Akito (40242755)

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4. SATO Seiji (10170755)

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5. YAMAMOTO Tatsushi (80191419)

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6. UEEDA Masayuki (20367684)

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7. AOYAMA Shigeki (20109127)

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8. NAGATA Morio (80247569)

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9. TOMITA Kenji (40329149)

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10. OHHASHI Keiji (20223919)

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11. 山口朋泰 (50613626)

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12. 松中学 (20518039)

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13. 林隆敏 (50268512)

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14. TAKAO Hiroji (60121886)

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15. SHIIBA Atsushi (60330164)

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16. HIRAI Hirohisa (40399019)

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Enomoto Masahiro 榎本 正博

ENOMOTO Masahiro 榎本 正博

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大株主の属性と会計情報Principal Investigator

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

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

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The relationship between accrual-based and real earnings managementPrincipal Investigator

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New accounting standards and earnings managementPrincipal Investigator

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Empirical Study on Changes in Accounting PolicyPrincipal Investigator

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Enomoto Masahiro 榎本正博

ENOMOTO Masahiro 榎本正博