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 8 111
Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan 0 0 0 18 0 1 7 67
Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan 0 0 0 48 2 3 7 137
Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan 0 0 0 26 0 0 9 100
Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan 0 0 1 38 1 2 10 96
Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting 0 1 3 19 0 2 10 47
Total Working Papers 0 1 4 179 3 10 51 558


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 1 2 8 13
Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan 0 0 0 6 0 2 15 46
Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan 0 0 0 2 0 2 12 21
Does the Balance Sheet Approach Improve the Usefulness of Accounting Information? 0 0 1 50 3 8 16 251
Economic consequences of changes in the lease accounting standard: Evidence from Japan 0 1 2 16 1 8 22 85
Effect of capitalizing operating leases on credit ratings: Evidence from Japan 0 1 1 29 3 10 24 143
Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan 0 0 2 8 1 3 10 56
Recognition versus disclosure of finance leases: Evidence from Japan 0 2 2 6 0 4 9 32
Total Journal Articles 0 4 8 119 9 39 116 647


Statistics updated 2026-05-06