Details about Masahiro Enomoto

Access statistics for papers by Masahiro Enomoto.

Last updated 2025-01-08. Update your information in the RePEc Author Service.

Short-id: pen72

Working Papers

2023

1. Effects of Corporate Governance on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University
2. Top Executive Turnover and Loan Loss Provisions: Evidence from Japanese Regional Banks
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2020

3. Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2017

4. A Cross-Country Study on the Relationship between Financial Development and Earnings Management
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University View citations (4)

2016

5. Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University View citations (3)
6. The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University

2015

7. A Reexamination of Changes in Accounting Policy: Evidence from Japan
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University
8. Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection
   Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University View citations (67)
   See also Journal Article Accrual-based and real earnings management: An international comparison for investor protection, Journal of Contemporary Accounting and Economics, Elsevier (2015) View citations (63) (2015)

Journal Articles

2024

1. The impact of accounting quality on investment efficiency: Evidence from the 2001 bank shareholding limitation act of Japan
   Japan and the World Economy, 2024, 72, (C)

2015

2. Accrual-based and real earnings management: An international comparison for investor protection
   Journal of Contemporary Accounting and Economics, 2015, 11, (3), 183-198 View citations (63)
   See also Working Paper Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection, Discussion Paper Series (2015) View citations (67) (2015)