Access Statistics for Masaki Kusano
Author contact details at EconPapers.
| Working Paper | File Downloads | Abstract Views | ||||||
|---|---|---|---|---|---|---|---|---|
| Last month | 3 months | 12 months | Total | Last month | 3 months | 12 months | Total | |
| Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan | 0 | 0 | 0 | 30 | 1 | 3 | 5 | 108 |
| Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan | 0 | 0 | 1 | 18 | 0 | 4 | 7 | 64 |
| Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan | 0 | 0 | 0 | 48 | 2 | 2 | 2 | 132 |
| Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan | 0 | 0 | 0 | 26 | 5 | 7 | 8 | 98 |
| Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan | 0 | 1 | 1 | 38 | 2 | 7 | 10 | 93 |
| Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting | 0 | 1 | 4 | 18 | 0 | 2 | 8 | 41 |
| Total Working Papers | 0 | 2 | 6 | 178 | 10 | 25 | 40 | 536 |
| Journal Article | File Downloads | Abstract Views | ||||||
|---|---|---|---|---|---|---|---|---|
| Last month | 3 months | 12 months | Total | Last month | 3 months | 12 months | Total | |
| Crisis and organizational change: IASB’s response to the financial crisis | 0 | 0 | 0 | 2 | 0 | 2 | 4 | 9 |
| Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan | 0 | 0 | 0 | 6 | 1 | 2 | 2 | 33 |
| Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan | 0 | 0 | 1 | 2 | 0 | 4 | 6 | 14 |
| Does the Balance Sheet Approach Improve the Usefulness of Accounting Information? | 0 | 0 | 1 | 50 | 0 | 1 | 8 | 242 |
| Economic consequences of changes in the lease accounting standard: Evidence from Japan | 0 | 0 | 1 | 15 | 3 | 7 | 12 | 74 |
| Effect of capitalizing operating leases on credit ratings: Evidence from Japan | 0 | 0 | 1 | 28 | 0 | 1 | 2 | 120 |
| Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan | 1 | 1 | 2 | 8 | 1 | 3 | 5 | 51 |
| Recognition versus disclosure of finance leases: Evidence from Japan | 0 | 0 | 0 | 4 | 2 | 2 | 4 | 27 |
| Total Journal Articles | 1 | 1 | 6 | 115 | 7 | 22 | 43 | 570 |
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