Details about Masaki Kusano

Access statistics for papers by Masaki Kusano.

Last updated 2023-08-06. Update your information in the RePEc Author Service.

Short-id: pku478

Working Papers

2022

1. Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting
   Discussion papers, Graduate School of Economics , Kyoto University

2020

2. Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan
   Discussion papers, Graduate School of Economics , Kyoto University
   See also Journal Article Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan, Journal of International Accounting, Auditing and Taxation, Elsevier (2023) (2023)

2019

3. Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan
   Discussion papers, Graduate School of Economics , Kyoto University View citations (1)

2018

4. Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan
   Discussion papers, Graduate School of Economics , Kyoto University View citations (1)
   See also Journal Article Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan, Journal of Contemporary Accounting and Economics, Elsevier (2019) View citations (4) (2019)

2017

5. Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan
   Discussion papers, Graduate School of Economics , Kyoto University View citations (2)
   See also Journal Article Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan, Journal of International Accounting, Auditing and Taxation, Elsevier (2020) View citations (3) (2020)
6. Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan
   Discussion papers, Graduate School of Economics , Kyoto University View citations (2)
   See also Journal Article Effect of capitalizing operating leases on credit ratings: Evidence from Japan, Journal of International Accounting, Auditing and Taxation, Elsevier (2018) View citations (10) (2018)

Journal Articles

2023

1. Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan
   Journal of International Accounting, Auditing and Taxation, 2023, 50, (C)
   See also Working Paper Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan, Discussion papers (2020) (2020)

2020

2. Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan
   Journal of International Accounting, Auditing and Taxation, 2020, 38, (C) View citations (3)
   See also Working Paper Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan, Discussion papers (2017) View citations (2) (2017)

2019

3. Crisis and organizational change: IASB’s response to the financial crisis
   Journal of Accounting & Organizational Change, 2019, 15, (2), 278-301 View citations (2)
4. Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan
   Journal of Contemporary Accounting and Economics, 2019, 15, (1), 53-68 View citations (4)
   See also Working Paper Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan, Discussion papers (2018) View citations (1) (2018)
5. Recognition versus disclosure of finance leases: Evidence from Japan
   Journal of Business Finance & Accounting, 2019, 46, (1-2), 159-182 View citations (6)

2018

6. Effect of capitalizing operating leases on credit ratings: Evidence from Japan
   Journal of International Accounting, Auditing and Taxation, 2018, 30, (C), 45-56 View citations (10)
   See also Working Paper Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan, Discussion papers (2017) View citations (2) (2017)

2016

7. Economic consequences of changes in the lease accounting standard: Evidence from Japan
   Journal of Contemporary Accounting and Economics, 2016, 12, (1), 73-88 View citations (7)

2012

8. Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
   The Japanese Accounting Review, 2012, 2, 139-152 View citations (2)