Masaki Kusano. Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan. Journal of International Accounting, Auditing and Taxation. 2023. 50. 100524-100524
草野 真樹. 外貨換算会計における実証研究. 『會計』. 2022. 201. 1. 27-40
Masaki Kusano, Yoshihiro Sakuma. Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan. Journal of International Accounting Research. 2020. 19. 3. 133-160
Masaki Kusano. Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan. Journal of International Accounting, Auditing and Taxation. 2020. 38. 100303
Do Female Lead-Signing Partners Enhance Audit Quality? Evidence from Japan
(Korea International Accounting Association 2023)
Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting
(Korea International Accounting Association 2023)
The Effect of Female Lead-Signing Partners on Modified Audit Opinions: Evidence from Japan
(2022 AAA (American Accounting Association) Annual Meeting 2022)
Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting
(The Ninth International Conference of the JIAR 2022)