京都大学 大学院経済学研究科・経済学部
Source: http://www.econ.kyoto-u.ac.jp/en/faculty-members/professor/kusanomasaki/ Parent: http://www.econ.kyoto-u.ac.jp/en/faculty-members/professor/
DEPARTMENT FACULTY
Professor
Masaki KUSANO
Basic Information
- Academic Degrees: : Ph.D. in Commerce (Doshisha University)
- Courses in charge: \ : [Undergraduate] Accounting, International Accounting \ : [Graduate] Financial Accounting A, International Accounting B
- Fields of Research: : Financial Accounting, International Accounting
- Keywords: : Fair Value, Performance Reporting, Economic Consequences, Recognition versus Disclosure
Selected Publications
- “Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan,” (with Yoshihiro Sakuma), Journal of International Accounting Research, December 2020, 19(3), pp. 133-160.
- “Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan,” Journal of International Accounting, Auditing and Taxation, March 2020, 38, 100303.
- “Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan,” (with Yoshihiro Sakuma), Journal of Contemporary Accounting & Economics, April 2019, 15(1), pp. 53-68.
- “Recognition versus Disclosure of Finance Leases: Evidence from Japan,” Journal of Business Finance and Accounting, January 2019, 46(1-2), pp. 159-182.
- “Effect of Capitalizing Operating Leases on Credit Ratings: Evidence from Japan,” Journal of International Accounting, Auditing and Taxation, March 2018, 30, pp. 45-56.
- “Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan,” (with Yoshihiro Sakuma and Noriyuki Tsunogaya), Journal of Contemporary Accounting & Economics, April 2016, 12(1), pp. 73-88.
Membership of Professional Organizations
- American Accounting Association
- European Accounting Association/li>- Japan Accounting Association
- Japan Association for International Accounting Studies
- Nippon Finance Association