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Effect of capitalizing operating leases on credit ratings : evidence from Japan

Kusano, Masaki - In: Journal of international accounting auditing & taxation 30 (2018), pp. 45-56

Persistent link: https://www.econbiz.de/10011858771

Does recognition versus disclosure of pension liabilities affect credit ratings? : evidence from Japan

Kusano, Masaki - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014301966

Recognition versus disclosure of finance leases: Evidence from Japan

Kusano, Masaki - In: Journal of Business Finance & Accounting 46 (2019) 1-2, pp. 159-182

Persistent link: https://www.econbiz.de/10012093224

Crisis and organizational change : IASB’s response to the financial crisis

Kusano, Masaki; Sanada, Masatsugu - In: Journal of Accounting & Organizational Change 15 (2019) 2, pp. 278-301

Purpose: The purpose of this study is to examine the International Accounting Standards Board (IASB)’s response to criticism and political pressure at the time of the global financial crisis through the lens of legitimacy theory. Design/methodology/approach: This study constructs a thick...

Persistent link: https://www.econbiz.de/10012073059

Effects of recognition versus disclosure of finance leases on audit fees and costs : evidence from Japan

Kusano, Masaki; Sakuma, Yoshihiro - In: Journal of contemporary accounting & economics 15 (2019) 1, pp. 53-68

Persistent link: https://www.econbiz.de/10012016444

Recognition versus disclosure and audit fees and costs : evidence from pension accounting in Japan

Kusano, Masaki; Sakuma, Yoshihiro - In: Journal of international accounting research 19 (2020) 3, pp. 133-160

Persistent link: https://www.econbiz.de/10012504910