# 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

[JAPANESE PAGE](http://www.econ.kyoto-u.ac.jp/faculty-members/professor/kusanomasaki/)

### Professor

#### Masaki KUSANO

- [Activity Database on Education and Research](https://kdb.iimc.kyoto-u.ac.jp/profile_private/en.c084863284dc3a31.html)

##### 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

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