Masaki Kusano : Citation Profile

Kyoto University

2

H index

0

i10 index

15

Citations

RESEARCH PRODUCTION:

8

Articles

6

Papers

RESEARCH ACTIVITY:

   11 years (2012 - 2023). See details.
   Cites by year: 1
   Journals where Masaki Kusano has often published
   Relations with other researchers
   Recent citing documents: 5.    Total self citations: 10 (40 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pku478
   Updated: 2026-02-07    RAS profile: 2023-08-06    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Masaki Kusano.

Is cited by:

Biondi, Yuri (1)

Cites to:

Marin, Jose (4)

Nguyen, Pascal (3)

Pandit, Shailendra (3)

Soto, Mauricio (2)

Watts, Ross (2)

Kiff, John (2)

Mihov, Vassil (2)

Mann, Steven (2)

Biondi, Yuri (2)

Ball, Ray (1)

Teoh, Siew Hong (1)

Main data

Where Masaki Kusano has published?

Journals with more than one article published# docs
Journal of International Accounting, Auditing and Taxation3
Journal of Contemporary Accounting and Economics2

Working Papers Series with more than one paper published# docs
Discussion papers / Graduate School of Economics , Kyoto University6

Recent works citing Masaki Kusano (2025 and 2024)

YearTitle of citing document
2025The cost of capital for airlines: The effects of internal governance practices and the application of new leasing standards. (2025). Parte, Laura ; Gonzalo-Angulo, Josae Antonio ; Ramairez-Orellana, Alicia ; Garvey, Anne Marie. In: Journal of Air Transport Management. RePEc:eee:jaitra:v:124:y:2025:i:c:s0969699725000201.

Full description at Econpapers || Download paper

2025An analysis of JIAAT editorial board composition and research review. (2025). Leventis, Stergios ; Dedoulis, Emmanouil ; Kourdoumpalou, Stavroula. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:58:y:2025:i:c:s1061951824000788.

Full description at Econpapers || Download paper

2025An Accounting Analysis of Emissions Trading Systems. (2025). Sawai, Koki ; Kato, Tatsuya. In: IMES Discussion Paper Series. RePEc:ime:imedps:25-e-02.

Full description at Econpapers || Download paper

2024Financial reporting in times of crisis: The case of the Serbian developing economy during COVID-19. (2024). Dimitrijevi, Dragomir ; Upi, Milan ; Obradovi, Vladimir. In: Australian Journal of Management. RePEc:sae:ausman:v:49:y:2024:i:4:p:722-739.

Full description at Econpapers || Download paper

2025Convertible lease risk spread modeling with correlation. (2025). Triki, Ons ; Abid, Fathi. In: Decisions in Economics and Finance. RePEc:spr:decfin:v:48:y:2025:i:1:d:10.1007_s10203-024-00490-w.

Full description at Econpapers || Download paper

Works by Masaki Kusano:

YearTitleTypeCited
2019Recognition versus disclosure of finance leases: Evidence from Japan In: Journal of Business Finance & Accounting.
[Full Text][Citation analysis]		article0
2018Effect of capitalizing operating leases on credit ratings: Evidence from Japan In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article8
2017Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan.(2017) In: Discussion papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 8		paper
2020Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article1
2017Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan.(2017) In: Discussion papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 1		paper
2023Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan In: Journal of International Accounting, Auditing and Taxation.
[Full Text][Citation analysis]		article0
2020Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan.(2020) In: Discussion papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2016Economic consequences of changes in the lease accounting standard: Evidence from Japan In: Journal of Contemporary Accounting and Economics.
[Full Text][Citation analysis]		article1
2019Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan In: Journal of Contemporary Accounting and Economics.
[Full Text][Citation analysis]		article1
2018Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan.(2018) In: Discussion papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 1		paper
2019Crisis and organizational change: IASB’s response to the financial crisis In: Journal of Accounting & Organizational Change.
[Full Text][Citation analysis]		article2
2012Does the Balance Sheet Approach Improve the Usefulness of Accounting Information? In: The Japanese Accounting Review.
[Full Text][Citation analysis]		article2
2019Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan In: Discussion papers.
[Full Text][Citation analysis]		paper0
2022Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting In: Discussion papers.
[Full Text][Citation analysis]		paper0

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