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 2 3 9 69
Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan 0 0 0 48 1 3 8 138
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 0 2 10 96
Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting 0 1 3 19 1 3 11 48
Total Working Papers 0 1 4 179 4 13 55 562


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 2 4 9 15
Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan 0 0 0 6 1 2 16 47
Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan 0 0 0 2 0 1 12 21
Does the Balance Sheet Approach Improve the Usefulness of Accounting Information? 0 0 1 50 2 6 18 253
Economic consequences of changes in the lease accounting standard: Evidence from Japan 0 0 2 16 1 5 22 86
Effect of capitalizing operating leases on credit ratings: Evidence from Japan 0 0 1 29 0 6 24 143
Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan 0 0 2 8 0 2 10 56
Recognition versus disclosure of finance leases: Evidence from Japan 0 1 2 6 0 2 9 32
Total Journal Articles 0 1 8 119 6 28 120 653


Statistics updated 2026-06-04