| Executive compensation and earnings management: Empirical evidence from Japan A Shuto Journal of International Accounting, Auditing and Taxation 16 (1), 1-26, 2007 | 262 | 2007 |
| Managerial ownership and earnings management: Theory and empirical evidence from Japan N Teshima, A Shuto Journal of International Financial Management & Accounting 19 (2), 107-132, 2008 | 199 | 2008 |
| Managerial ownership and accounting conservatism in Japan: A test of management entrenchment effect A Shuto, T Takada Journal of Business Finance & Accounting 37 (7‐8), 815-840, 2010 | 138 | 2010 |
| 日本企業の利益調整-理論と実証 首藤昭信 (No Title), 2010 | 85 | 2010 |
| The effect of managerial ownership on the cost of debt: Evidence from Japan A Shuto, N Kitagawa Journal of Accounting, Auditing & Finance 26 (3), 590-620, 2011 | 81 | 2011 |
| Stable shareholdings, the decision horizon problem and earnings smoothing A Shuto, T Iwasaki Journal of Business Finance & Accounting 41 (9-10), 1212-1242, 2014 | 55 | 2014 |
| Earnings Management to Exceed the Threshold: A Comparative Analysis of Consolidated and Parent‐only Earnings* A Shuto Journal of International Financial Management & Accounting 20 (3), 199-239, 2009 | 52 | 2009 |
| 経営者の利益予測と裁量的会計行動 須田一幸， 首藤昭信 産業經理/産業経理協会 編 61 (2), 46-56, 2001 | 47 | 2001 |
| The role of accounting conservatism in executive compensation contracts T Iwasaki, S Otomasa, A Shiiba, A Shuto Journal of Business Finance & Accounting 45 (9-10), 1139-1163, 2018 | 43 | 2018 |
| Earnings management to meet earnings benchmarks: Evidence from Japan K Suda¹, A Shuto Focus on finance and accounting research, 67, 2007 | 37 | 2007 |
| Management earnings forecasts as a performance target in executive compensation contracts S Otomasa, A Shiiba, A Shuto Journal of Accounting, Auditing & Finance 35 (1), 139-167, 2020 | 32 | 2020 |
| Predicting accounting fraud: Evidence from Japan M Song, N Oshiro, A Shuto The Japanese Accounting Review 6 (2016), 17-63, 2016 | 26 | 2016 |
| The effect of institutional factors on discontinuities in earnings distribution: Public versus private firms in Japan A Shuto, T Iwasaki Journal of Accounting, Auditing & Finance 30 (3), 283-317, 2015 | 26 | 2015 |
| 日本企業の利益調整行動 首藤昭信 産業經理/産業経理協会 編 60 (1), 128-139, 2000 | 25 | 2000 |
| Earnings management to avoid earnings decreases and losses: Empirical evidence from Japan K Suda, A Shuto Available at SSRN 701525, 2005 | 21 | 2005 |
| 金融危機と会計規制: 公正価値測定の誤謬 大日方隆 (No Title), 2012 | 20 | 2012 |
| Are more able managers good future tellers? Learning from Japan S Ishida, T Kochiyama, A Shuto Journal of Accounting and Public Policy 40 (4), 106815, 2021 | 18 | 2021 |
| Earnings management: Theory and empirical evidence from Japan A Shuto Tokyo: Chuokeizai-sha (in Japanese), 2010 | 18 | 2010 |
| Management earnings forecasts and the cost of debt N Kitagawa, A Shuto Journal of Accounting, Auditing & Finance 36 (3), 585-612, 2021 | 17 | 2021 |
| The relative and incremental explanatory powers of dirty surplus items for debt interest rate A Shuto, S Otomasa, K Suda Journal of International Accounting, Auditing and Taxation 18 (2), 119-131, 2009 | 16 | 2009 |
Takuya IwasakiKansai University在 kansai-u.ac.jp 的电子邮件经过验证
