京都大学 大学院経済学研究科・経済学部

Masaki KUSANO

• Activity Database on Education and Research

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