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 0 2 6 109
Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan 0 0 0 18 0 2 7 66
Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan 0 0 0 48 1 5 5 135
Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan 0 0 0 26 0 7 10 100
Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan 0 0 1 38 0 3 10 94
Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting 0 0 2 18 0 4 9 45
Total Working Papers 0 0 3 178 1 23 47 549


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 6 11
Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan 0 0 0 6 1 13 14 45
Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan 0 0 0 2 1 6 11 20
Does the Balance Sheet Approach Improve the Usefulness of Accounting Information? 0 0 1 50 4 5 13 247
Economic consequences of changes in the lease accounting standard: Evidence from Japan 1 1 2 16 4 10 18 81
Effect of capitalizing operating leases on credit ratings: Evidence from Japan 1 1 1 29 4 17 18 137
Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan 0 1 2 8 1 4 8 54
Recognition versus disclosure of finance leases: Evidence from Japan 1 1 1 5 2 5 7 30
Total Journal Articles 3 4 7 118 17 62 95 625


Statistics updated 2026-03-04