MATSUURA SOICHI, Ph.D.

Research Fields

• 財務会計 | Financial Accounting
• 利益操作 | Earnings Management
• 税務会計 | Tax Accounting
• 租税回避 | Tax Avoidance

Publications

Refereed

• On the relation between real and accounting earnings management: Income smoothing perspective, Journal of International Business Research, Vol.7，No.3, 2009, pp.63-82
• Income smoothing through asset sales: Empirical evidence from Japan, Journal of Proceedings Guam International Accounting Forum,Vol.2, No.1, 2008, pp.15-29.

Non-refereed

• 「利益制御研究における顕示原理の重要性」,『六甲台論集』, 第54巻, 第3号, pp.1-17.
• 「資産処理による機会主義的利益制御」 ,『六甲台論集』, 第55巻, 第1号, pp.65-83.
• 「2つの利益制御の推移と相互関係」 ,『立命館経営学』, 第50巻, 第1号
• 「2つの利益制御の同時決定問題」 ,『企業会計』, 2015年7月号
• 「租税回避とその決定要因」 ,『企業会計』, 2015年8月号
• 「実効税率の推移と企業特性」 ,『立命館経営学』, 第61巻, 第4号

Translations

• 「財務報告のためのフレームワーク：問題と提案モデル」，『立命館経営学』, 第49巻, 第6号，2009, pp.161-180. (with 朱 and 任),
• 「GAAPに対する実証会計研究のインプリケーション(上)」，『立命館経営学』，第50巻, 第4号，2011, pp.95-142. (with 湯下薫)(Kothari, Ramanna and Skinner (2010 JAE), section1-3の翻訳)
• 「GAAPに対する実証会計研究のインプリケーション(下)」， 『立命館経営学』，第50巻, 第5号, pp.115-148. (with 湯下薫)(Kothari, Ramanna and Skinner (2010 JAE), section4-5の翻訳)
• 「契約理論と会計」， mimeo (Lambert (2001,JAE)の完全翻訳)
• 翻訳プロジェクト　2012年冬完成に向けて進行中

Working Paper

• Complementary relation between real and accounting earnings management
• Real and accounting based earnings management to avoid loss and declining
earnings
• Two earnings management and the cost of earnings management

Presentations

English

• Trend of effective tax rate over 15 years in Japan, 2015 Guam International Conference, United Stats. 2015(Mar).
• Do japanese managers use real earnings management to achieve their goal; Empirical evidence from Japan, 2010 Guam International Conference, United Stats. 2010(Nov).
• Two earnings management and the cost of earnings management; Empirical evidence from Japan, 21th Asian-Pacific Conference on International Accounting Issues, Las Vegas, United Stats. 2009(Nov).
• Two earnings management and the cost of earnings management, Nagoya 2009 International Conference on Business, Economics and International Technology, Japan, Nagoya, 2009(Mar).
• Complementary relation between real and accounting based earnings management: Empirical evidence from Japan, 9th Asian Academic Accounting Association, Dobui, 2008(Nov).
• Complementary relation between real and accounting based earnings management: Empirical evidence from Japan, 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 2008(Nov).
• Real and accounting based earnings management to avoid loss and declining earnings, 2008 Guam International Conference; Accounting, Business, and Governance, Guam, United States, 2008(Sep).
• On the relation between real manipulation and accounting manipulation: Income smoothing perspective, Hanoi 2008 International Conference on Business, Economics and International Technology, Hanoi, Vietnum, 2008(Mar).
• Income smoothing through asset sales: Empirical evidence from Japan, Guam International Accounting Forum 2007, Guam, United States of America, 2007(Nov).

Japanese

• 利益平準化行動における実体的と会計的利益マネジメントの関係について，日本会計研究学会第67大会, 2008, 立教大学.