Graduate School of Business Administration, KOBE UNIVERSITY

Norio Kitagawa

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).