Rchr
J-GLOBAL ID:200901072152914198   Update date: Jun. 09, 2020

Okumura Masashi

オクムラ マサシ | Okumura Masashi
Affiliation and department:
Job title: Professor
Research field  (1): Accounting
Research keywords  (1): accounting correction, accounting discretion
Research theme for competitive and other funds  (9):
  • 2013 - 2016 A further investigation and empirical study on financial restatement in Japan
  • 2010 - 2013 A Comarison of Causes and Economic Impacts of Financial Restatements between Japan and the U.S.
  • 2010 - 2013 International Comparison of basic theory in Financial Accounting
  • 2004 - 2006 Interdisciplinary Study on the Theory of the Balanced Scorecard and Its Implementation in Japan
  • The efficiency of analysts' forecasts and the Ohlson model in investment strategies.
Show all
Papers (36):
  • 奥村雅史. 修正再表示と財務報告の正確性. 企業会計. 2014. 67. 1. 34-35
  • 奥村雅史. わが国における利益訂正の現状と課題. 商学研究科紀要. 2014. 78. 1-16
  • 奥村雅史. 財務諸表の訂正に影響する諸要因に関する考察. 早稲田商学. 2013. 438. 233-247
  • 奥村雅史. 利益訂正の伝播効果と会計情報の信頼性. 現代ディスクロージャー研究. 2013. 13. 137-151
  • 奥村雅史. 実体的裁量行動. 日本会計研究学会特別委員会 中間報告書 経営者による会計政策と報告利益管理. 2013. 129-132
more...
Books (25):
  • 利益情報の訂正と株式市場
    中央経済社 2014
  • 財務報告の変革
    中央経済社 2011
  • 会計ディスクロージャーと企業行動(第3章)
    中央経済社 2011
  • バリュエーションの会計(第1章)
    中央経済社 2011
  • 英和和英IFRS会計用語辞典
    中央経済社 2010
more...
Lectures and oral presentations  (10):
  • Firms' Voluntary IFRS Adoption and Network Effects
    (AAA International Accounting Section Midyear Conference 2019)
  • Why Do Japanese Firms Voluntarily Adopt IFRS?
    (Asia-Pacific Management Accounting Association 14th annual conference 2018)
  • Disclosure Actions and Stock Market Reaction Following the Great East Japan Earthquake
    (The Insurance Risk and Finance Research Centre & the Asia-Pacific Risk and Insurance Association 2018 Joint Conference 2018)
  • Disclosure Actions and Stock Market Reaction Following the Great East Japan Earthquake
    (IFABS Asia 2016 Brunei Conference 2016)
  • Earnings Restatements and Characteristics of Corporate Executives? Evidence from Japan.
    (The American Accounting Association Annual Meeting 2015)
more...
Education (3):
  • - 1993 Waseda University Graduate School, Division of Commerce
  • - 1989 Waseda University Graduate School, Division of Commerce
  • - 1985 Waseda University Faculty of Commerce
Professional career (1):
  • Doctor of Commerce (Waseda University)
Work history (5):
  • 2006/04 - Waseda University
  • 2002/10 - 2006/03 Waseda University
  • 1998/04 - 2002/09 Nagoya City University
  • 1993/04 - 1998/03 Fukushima University
  • 1991/04 - 1993/03 Waseda University
Awards (1):
  • 2000/10 - The Vernon Zimmerman Best Paper Award
Association Membership(s) (7):
The Japan Finance Association ,  The Japanese Association of Management Accounting ,  The Japanese Association for International Accounting Studies ,  The American Accounting Association ,  The Business Analysis Association ,  The Japanese Association for Reserch in Disclosure ,  The Japan Accounting Association
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