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
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Recognizing Off-balance Sheet Liabilities and Financial Leverage Choice: Evidence from Pension Accounting in Japan
(The Eleventh International Conference of the Journal of International Accounting Research 2024)
Does Recognizing Operating Leases Influence Loan Spreads? Evidence from Japan
(The Eleventh International Conference of the Journal of International Accounting Research 2024)
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)