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: 2026-06-06    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:

Abid, Fathi (2)

Biondi, Yuri (1)

Cites to:

Marin, Jose (4)

Pandit, Shailendra (3)

Nguyen, Pascal (3)

Mann, Steven (2)

Soto, Mauricio (2)

Biondi, Yuri (2)

Mihov, Vassil (2)

Kiff, John (2)

Watts, Ross (2)

Tahbaz-Salehi, Alireza (1)

Leuz, Christian (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

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated May, 3 2026. Contact: CitEc Team