Rchr
J-GLOBAL ID:200901097547397900
Update date: Nov. 18, 2024
Enomoto Masahiro
エノモト マサヒロ | Enomoto Masahiro
Affiliation and department:
Job title:
Professor
Research field (1):
Accounting
Research keywords (2):
会計方針の変更
, 利益マネジメント
Research theme for competitive and other funds (21):
- 2021 - 2024 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
- 2020 - 2023 コーポレート・ガバナンスの変容が経営者交代と利益マネジメントの関係に与える影響
- 2018 - 2023 外国人投資家が会計情報の質に及ぼす影響に関する研究
- 2017 - 2021 Clarifying the function of the Audit & Supervisory Board in Japan
- 2017 - 2020 財務報告の質と投資の効率性の関連に関する実証研究
- 2016 - 2020 日本型経営システムの形成と発展プロセスの研究
- 2015 - 2018 International comparison for earnings management
- 2015 - 2017 Labor negotiations and earnings management
- 2014 - 2017 経営者の会計的裁量行動と実体的裁量行動の代替関係及び抑制に関する実証分析
- 2013 - 2016 Research on Accounting Policy and Earnings Management from Managers' Perspective
- 2011 - 2014 新会計基準の導入に起因する利益マネジメントについての実証研究
- 2008 - 2010 Empirical Study on Changes in Accounting Policy
- 2007 - 2009 A Study on the optimal level of Disclosure and Economic Consequences of Disclosure
- 2006 - 2007 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
- 2006 - 2007 Developing Statistical Methods for Analyzing Accounting Information and It''s Application to Empirical Studies
- 2002 - 2004 Local Corporate Strategies on "structural reform"
- 2002 - 2003 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-
- 2001 - 2003 Synthetic research on the environment policy in the Asia-Pacific region and the correspondence of the companies about it
- 2002 - 2002 粉飾決算の実証研究に係わる企画調査
- 1998 - 2000 An analysis of enviromental management system and its influence on local environment
- 1999 - 1999 会計数値の経済社会に与える影響
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Papers (33):
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Masahiro Enomoto, Boochun Jung, S. Ghon Rhee, Akinobu Shuto. 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. 101280
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Masahiro Enomoto. Effects of Shareholdings on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan. Journal of International Accounting Research. 2024. 23. 2. 59-93
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Masahiro Enomoto, Yusuke Fukaya. Fundamental Analysis of Top Executive Turnover in the Japanese Banking Industry. Annals of Economics and Business. 2023. 72. 49-93
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Masahiro Enomoto. Cross-Country Research on Earnings Quality: A Literature Review and Future Opportunities. The Japanese Accounting Review. 2020. 10. 1-26
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日本企業の経営者交代の特性ー経営者の属性,財務比率,特殊比率の観点からー. 2020. 222. 6. 39-65
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MISC (8):
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Masahiro Enomoto. (書評)(奈良沙織・野間幹晴著)業績予想の実証分析. 企業会計. 2024. 2024年11月号. 138
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ENOMOTO Masahiro. <会計時評>共通株主と会計情報. 企業会計. 2024. 2024年6月号. 124-125
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ENOMOTO Masahiro. <会計時評>大株主,実質株主と会計情報. 企業会計. 2024. 2024年5月号. 116-117
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ENOMOTO Masahiro. 実証会計学の学習と研究のために. 経営学の歩き方(2023年度版). 2023. 165-167
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ENOMOTO Masahiro. (書評)(若林公美著)包括利益の実証研究. 企業会計. 2010. 2010年4月号143頁
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Books (20):
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鐘紡資料叢書 社長訓示編第13巻〔研究叢書90〕
Research Institute for Economics and Business Administration, Kobe University 2024
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鐘紡資料叢書 社長訓示編第12巻〔研究叢書89〕
Research Institute for Economics and Business Administration 2024
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鐘紡資料叢書 社長訓示編第11巻〔研究叢書88〕
Research Institute for Economics and Business Administration 2023
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The Japanses Accounting Review Vol.11-12
Research Institute for Economics and Business Administration 2022
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The Japanses Accounting Review Vol.9-10
Research Institute for Economics and Business Administration 2020
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Lectures and oral presentations (53):
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(司会)自由論題報告IV
(日本会計研究学会第83回大会 2024)
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特別委員会報告「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」
(日本会計研究学会第83回大会 2024)
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(Moderator) Financial Reporting I
(Japan Accounting Research Symposium 2024)
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Top Executive Turnover and Loan Loss Provisions: Evidence from Japanese Regional Banks
(RIEBセミナー 2023)
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(司会)Session 9
(The 13th International Conference of THE JAPANESE ACCOUNTING REVIEW 2022)
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Education (3):
- 1996 - 1999 Osaka University Graduate School of Economics Course of Management Studies
- 1994 - 1996 Osaka University Graduate School of Economics Course of Management Studies
- - 1994 Waseda University School of Commerce
Professional career (2):
- 修士(経済学) (大阪大学)
- 博士(経営学) (大阪大学)
Work history (9):
- 2023/04 - 現在 Kobe University Research Institute for Economics and Business Administration Integrated Center for Corporate Archives Director
- 2018/11 - 現在 Kobe University Research Institute for Economics and Business Administration Professor
- 2020/04 - 2022/03 Kobe University Center for Social Systems Innovation Director
- 2019/04 - 2020/03 Kobe University Center for Social Systems Innovation Deputy Director
- 2012/04 - 2018/10 Kobe University Research Institute for Economics and Business Administration Associate Professor
- 2007/04 - 2012/03 Tohoku University Graduate School of Economics and Management Associate Professor
- 2004/10 - 2007/03 Tohoku University Graduate School of Economics and Management Assistant Professor
- 2004/04 - 2004/09 Shizuoka University Faculty of Humanities Department of Economics Assistant Professor
- 1999/04 - 2004/03 Shizuoka University Faculty of Humanities Department of Economics Lecturer
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Committee career (4):
- 2024 - 現在 日本経済会計学会 『現代ディスクロージャー研究』編集委員長
- 2024 - 現在 日本経済会計学会 常務理事
- 2018 - 2024 日本経済会計学会(日本ディスクロージャー研究学会) 理事
- 2008 - 2024 日本経済会計学会(日本ディスクロージャー研究学会) 『現代ディスクロージャー研究』編集委員
Awards (2):
- 2014/02 - Department of Accounting and Information Technology, National Chung Cheng University Best Paper Award, 2014 International Conference on Accounting and Information Technology A cross-country study on the relationship between financial development and earnings management
- 2007/09 - 日本管理会計学会 日本管理会計学会論文賞 Earnings management by early adopters of accounting standards for impairment of fixed assets
Association Membership(s) (5):
The Accounting and Economic Association of Japan
, 経営財務学会
, 原価計算研究学会
, 日本管理会計学会
, 日本会計研究学会
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