Concepedia
Statistics
Publications
6
Citations
424
H-Index
Active since
2012
Affiliations
Kobe University(Current)
Tohoku Gakuin University
Tohoku University
Institute for Economic Research
Tomoyasu Yamaguchi is an author at Kobe University specializing in financial accounting, business, and accounting.
Top concepts
FinanceBusinessAccountingFinancial AccountingAuditingAudit QualityAudit RegulationFirm PerformanceAccounting PolicyCorporate Finance
Publications per year
2012–2020
Accrual-based and real earnings management: An international comparison for investor protection
Masahiro Enomoto, Fumihiko Kimura, Tomoyasu Yamaguchi · Journal of Contemporary Accounting & Economics · 2015 · 259 citations
International Comparison, Accounting, Business +6
Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection
Masahiro Enomoto, Fumihiko Kimura, Tomoyasu Yamaguchi · SSRN Electronic Journal · 2012 · 62 citations · Full text
A cross‐country study on the relationship between financial development and earnings management
Masahiro Enomoto, Fumihiko Kimura, Tomoyasu Yamaguchi · Journal of International Financial Management and Accounting · 2017 · 41 citations · Full text
Cross‐country Study, Auditing, Earnings Management +15
Discontinuities in earnings and earnings change distributions after J-SOX implementation: Empirical evidence from Japan
Masahiro Enomoto, Tomoyasu Yamaguchi · Journal of Accounting and Public Policy · 2017 · 33 citations
Empirical Evidence, Accounting Rule, Accounting +8
Earnings management to achieve industry-average profitability in Japan
Tomoyasu Yamaguchi · Asia-Pacific Journal of Accounting & Economics · 2020 · 17 citations
Japanese Firms, Firm Performance, Earnings Management +6
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