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 0 6 111
Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan 0 0 0 18 0 3 10 70
Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan 0 0 0 48 0 1 8 138
Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan 0 0 0 26 0 1 10 101
Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan 0 0 1 38 0 2 12 98
Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting 0 0 2 19 0 1 10 48
Total Working Papers 0 0 3 179 0 8 56 566


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 3 9 16
Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan 0 0 0 6 0 1 16 47
Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan 0 0 0 2 1 1 13 22
Does the Balance Sheet Approach Improve the Usefulness of Accounting Information? 0 0 0 50 2 4 15 255
Economic consequences of changes in the lease accounting standard: Evidence from Japan 0 0 2 16 0 1 21 86
Effect of capitalizing operating leases on credit ratings: Evidence from Japan 0 0 1 29 1 4 28 147
Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan 0 0 2 8 0 0 9 56
Recognition versus disclosure of finance leases: Evidence from Japan 0 0 2 6 0 0 9 32
Total Journal Articles 0 0 7 119 5 14 120 661


Statistics updated 2026-08-07