Fields

Accounting

Keywords

Corporate Finance, Financial Accounting, Earnings Management, Management Forecasts, Accrual Accounting, Labor Investment Efficiency

Research Topics

Financial Reporting Quality and Corporate Behavior

I study the effect of financial reporting quality on labor investment efficiency and the impact of J-SOX on the choice of earnings management methods.

Analyst Coverage and Management Forecasts

I examine the determinants of analyst coverage in Japanese firms and how analyst coverage affects management forecast accuracy.

Predictive Ability of Earnings and Cash Flows

I conduct empirical research on the predictive ability of GAAP earnings and cash flows for future cash flows.