Doctor of Business Administration
(Kobe University)


Associate Professor of Accounting

Specialized Fields

Financial Accounting

Fields of Interest

Empirical Research on Earnings Management, Quality of Earnings

Current Research

  • “Credibility of management earnings forecasts and future returns,” available at SSRN, 2013 (co-authored with Akinobu Shuto).
  • “Management forecasts, idiosyncratic risk, and information environment,” Discussion Paper No.2013-38, Graduate School of Business Administration, Kobe University, pp.1-43, 2013 (co-authored with Shin’ya Okuda).
  • “Managerial discretion over initial management earnings forecasts,” available at SSRN, 2012 (co-authored with Akinobu Shuto, and Takuya Iwasaki).
  • “The effect of managerial ownership on the cost of debt: Evidence from Japan,” Journal of Accounting, Auditing and Finance, Vol.26, No.3, July 2011, pp.590-620 (co-authored with Akinobu Shuto).
  • “Implied cost of capital over the last 20 years,” The Japanese Accounting Review, Vol.1, December 2011, pp.71-104 (co-authored with Masatoshi Gotoh).
  • “The effect of non-financial risk information on the evaluation of implied cost of capitals,” Discussion Paper No.2011-6, Graduate School of Business Administration, Kobe University, pp.1-34 (co-authored with Hyonok Kim, and Masatoshi Gotoh).