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J-GLOBAL ID：200901089119411539   Update date: Sep. 01, 2024

Kusano Masaki

クサノ マサキ | Kusano Masaki
Affiliation and department：
Kyoto University Graduate School of Economics

About Kyoto University Graduate School of Economics


Job title： Professor
Research field  (1)： Accounting
Research keywords  (3)： Economic Consequences of Accounting Sandards ,  Recognition versus Disclosure ,  Fair Value Accounting
Research theme for competitive and other funds  (10)：
  • 2023 - 2027 会計原則が意思決定支援機能に与える影響に関する総合的研究
  • 2023 - 2026 Economic Consequences of Capitalizing Operating Leases
  • 2020 - 2023 Empirical Research on the Effects of the Changes in Accounting Standards on Capital Markets and Firm Behavior
  • 2017 - 2020 負債の認識拡大に関する理論的・実証的研究
  • 2014 - 2017 認識対開示に関する理論的・実証的研究
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Papers (53)：
  • 草野 真樹. リース会計基準の変更と信用リスクの評価-IFRS任意適用企業を中心として-. 『會計』. 2024. 206. 3. 26-37
  • 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
  • 草野真樹. IFRS適用をめぐる実証研究の棚卸しと展望. 『国際会計研究学会 年報』 2019年第1・2合併号. 2020. 9-27
ｍore...
Books (5)：
  • 『国際財務報告の基礎概念』(第7章分担執筆)
    中央経済社 2014
  • 『金融危機と会計規制-公正価値測定の誤謬』(第8章分担執筆)
    中央経済社 2012
  • 『社会規範としての会計』(第I部第5章,第II部第4章分担執筆)
    千倉書房 2008
  • 『利益会計論-公正価値評価と業績報告』
    森山書店 2005
  • 『会計士の倫理と推論』(付録Aから付録E分担翻訳)
    税務経理協会 1999
Lectures and oral presentations  (43)：
  • 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)
ｍore...
Education (5)：
  • 2005 - 2006 Doshisha University Graduate School of Commerce
  • 1998 - 2002 Doshisha University Graduate School of Commerce
  • 1996 - 1998 Doshisha University Graduate School of Commerce
  • 1992 - 1996 Doshisha University Faculty of Commerce
  • 1989 - 1992 Maibara High School Department of Science and Mathematics
Professional career (3)：
  • B.A. in Commerce (Doshisha University)
  • M.S. in Commerce (Doshisha University)
  • Ph.D. in Commerce (Doshisha University)
Work history (4)：
  • 2020/04 - 現在 Kyoto University Graduate School of Economics Professor
  • 2009/04 - 2020/03 Kyoto University Graduate School of Economics Associate Professor
  • 2005/05 - 2009/03 Osaka University of Economics Faculty of Information Management Associate Professor
  • 2002/04 - 2005/05 Osaka University of Economics Faculty of Information Management Lecturer
Association Membership(s) (6)：
NIPPON FINANCE ASSOCIATION ,  European Accounting Association ,  American Accounting Association ,  JAPANESE ASSOCIATION FOR INTERNATIONAL ACCOUNTING STUDIES ,  ACCOUNTING HISTORY ASSOCIATION, JAPAN ,  JAPAN ACCOUNTING ASSOCIATION
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