Author

Masumi Nakashima

Observed name: Nakashima, Masumi

Institution: Bunkyo Gakuin University

Observed institutions: Bunkyo Gakuin University, Chiba University of Commerce

ORCID: 0000-0003-0781-3007

Observed ORCID: 0000-0003-0781-3007

OpenAlex ID: A5024509895

Did Japanese-SOX have an impact on earnings management and earnings quality?

2015 · Masumi Nakashima, David A. Ziebart · Managerial Auditing Journal · 25

Survey Research on Earnings Quality: Evidence from Japan

2019 · Masumi Nakashima · Emerald Group Publishing Limited eBooks · 11

Association Between Corporate Financial Performance and Corporate Social Responsibility in a Crisis: Focusing on the March 11 Disaster

2016 · Masumi Nakashima, Saburo Ota · UiTM Institutional Repositories (Universiti Teknologi MARA) · 8

Can Textual Disclosures Explain Fraudulent Financial Statements? Evidence Based on the Performance Comparison of Machine Learning Models from Japan

2025 · Masumi Nakashima, Keisuke Yoshida · Journal of Forensic Accounting Research · 1

Influence of Managerial Ethical Values on Perceived Earnings Quality: Evidence from Japan

2023 · Nakashima, Masumi · Asia-Pacific Management Accounting Journal · 1

Has the COVID-19 Pandemic Changed Firms’ Management Discussion and Analysis Disclosure Approach? Evidence from Japan

2023 · Masumi Nakashima · Journal of Forensic Accounting Research · 1

Implication of Internal Controls System and Accounting Information System

2016 · Masumi Nakashima, Shin’ya Okuda · Institutional Repositories DataBase (IRDB) · 1

Mapping the Evolution of Machine Learning-Based Financial Statement Fraud Detection: A Systematic Literature Review and Science Mapping Approach

2026 · Nakashima, Masumi · Asia-Pacific Management Accounting Journal

An empirical analysis of the determinants of financial reporting quality in Japanese nonprofit organizations: focusing on governance

2025 · Enomoto, Yoshihito, Basiruddin, Rohaida, et al. · Asia-Pacific Management Accounting Journal

A Covariance Structure Analysis for Fraudulent Reporting: Evidence from Japan.

2020 · Masumi Nakashima

Forward Setting up the Safety Management Information Disclosure Auditing System

2011 · Tadao Suzuki, Masumi Nakashima · Institutional Repositories DataBase (IRDB)

Earnings Management and Accruals Quality: Does the Sarbanes-Oxley Act Affect Earnings Management in Japanese Firms?

2008 · Masumi Nakashima · SSRN Electronic Journal

Empirical Evidence on the Relationship between For-Profit Universities Financial Information and Future Cash Flows - are For-Profit Universities Good Candidates for Investors or Students?

2005 · Masumi Nakashima · SSRN Electronic Journal

Works count: 13

Citation count: 48

H-index: 3

I10-index: 2