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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
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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
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Does recognition versus disclosure affect risk relevance? : evidence from finance leases in Japan
Kusano, Masaki - In: Journal of international accounting auditing & taxation 38 (2020), pp. 1-19
Persistent link: https://www.econbiz.de/10012299722
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Recognition versus disclosure and managerial discretion : evidence from Japanese pension accounting
Kusano, Masaki - 2022
Persistent link: https://www.econbiz.de/10013483913
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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