Masaki Kusano

J-GLOBAL         Last updated: Jul 18, 2019 at 12:07
 
Avatar
Name
Masaki Kusano
Affiliation
Kyoto University
Section
Graduate School of Economics
Job title
Associate Professor
Degree
B.A. in Commerce(Doshisha University), M.S. in Commerce(Doshisha University), Ph.D. in Commerce(Doshisha University)
Research funding number
50351440

Profile

My research area is financial accounting and international accounting. In particular, my research interests are related to fair value accounting, recognition versus disclosure, and economic consequences of accounting standards.

Research Areas

 
 

Academic & Professional Experience

 
Apr 2009
 - 
Today
Associate Professor, Graduate School of Economics, Kyoto University
 
May 2005
 - 
Mar 2009
Associate Professor, Faculty of Information Management, Osaka University of Economics
 
Apr 2002
 - 
May 2005
Lecturer, Faculty of Information Management, Osaka University of Economics
 

Education

 
Oct 2005
 - 
Mar 2006
Graduate School of Commerce, Doshisha University
 
Apr 1998
 - 
Mar 2002
Graduate School of Commerce, Doshisha University
 
Apr 1996
 - 
Mar 1998
Graduate School of Commerce, Doshisha University
 
Apr 1992
 - 
Mar 1996
Faculty of Commerce, Doshisha University
 
Apr 1989
 - 
Mar 1992
Department of Science and Mathematics, Maibara High School
 

Published Papers

 
Crisis and Organizational Change: IASB's Response to the Financial Crisis
Masaki Kusano and Masatsugu Sanada
Journal of Accounting & Organizational Change, Vol. 15, Issue 2, pp. 278-301      Jun 2019   [Refereed]
Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan
Masaki Kusano, Yoshihiro Sakuma
Journal of Contemporary Accounting & Economics, Vol. 15, Issue 1, pp. 53-68      Apr 2019   [Refereed]
Recognition versus Disclosure of Finance Leases: Evidence from Japan
Masaki Kusano
Journal of Business Finance and Accounting, Vol. 46, Issue 1-2, pp. 159-182      Jan 2019   [Refereed]
Effect of Capitalizing Operating Leases on Credit Ratings: Evidence from Japan
Masaki Kusano
Journal of International Accounting, Auditing and Taxation, Vol. 30, pp. 45-56      Mar 2018   [Refereed]
Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
Journal of Contemporary Accounting & Economics, Vol. 12, Issue 1, pp. 73-88      Apr 2016   [Refereed]
Economic Impacts of Capitalization of Operating Leases: Evidence from Japan
Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
Corporate Ownership & Control, Vol. 12, Issue 4, pp. 838-850      Aug 2015   [Refereed]
Fair Value Accounting and Procyclicality: Accounting for Securitization
Masaki Kusano
Corporate Ownership & Control, Vol. 11, Issue 1, pp. 535-555      2013   [Refereed]
Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
Masaki Kusano
The Japanese Accounting Review, Vol. 2, pp. 139-152      Dec 2012   [Refereed]

Conference Activities & Talks

 
Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan
Masaki Kusano and Yoshihiro Sakuma
2018 JCAE Mid-Year Symposium   29 Jun 2018   
Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan
Masaki Kusano
2017 AAA (American Accounting Association) Annual Meeting   9 Aug 2017   
Recognition versus Disclosure of Finance Leases: Evidence from Japan
Masaki Kusano
2016 AAA (American Accounting Association) Annual Meeting   9 Aug 2016   
Economic Impacts of Capitalization of Operating Leases: Evidence from Japan
Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
2015 AAA (American Accounting Association) Annual Meeting   12 Aug 2015   
Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan
Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
2015 JCAE Mid-Year Symposium   3 Jul 2015   
Economic Impacts of Capitalization of Operating Leases: Evidence from Japan
Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
Corporate and Institutional Innovations in Finance and Governance   21 May 2015   
Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan
Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
26th Asian-Pacific Conference on International Accounting Issues   28 Oct 2014   
Fair Value Accounting and Procyclicality: Accounting for Securitization
Masaki Kusano
Financial Distress: Corporate Governance and Financial Issues   17 Oct 2013   
Financial Crisis and Legitimacy of Global Accounting Standards
Masaki Kusano and Masatsugu Sanada
2013 AAA (American Accounting Association) Annual Meeting   5 Aug 2013   
Financial Crisis and Legitimacy of Global Accounting Standards
Masaki Kusano and Masatsugu Sanada
7th Asia Pacific Interdisciplinary Research in Accounting Conference   28 Jul 2013   
Financial Crisis and Legitimacy of Global Accounting Standards
Masaki Kusano and Masatsugu Sanada
2013 EAA (European Accounting Association) Annual Congress   7 May 2013   
Economic Consequences of the New Lease Accounting Standard: Evidence from Japan
Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
2012 AAA (American Accounting Association) Annual Meeting   6 Aug 2012   
Fair Value Accounting and Procyclicality: Accounting for Securitization
Masaki Kusano
2012 Annual Summer / International Conference – Korean Accounting Association   21 Jun 2012   
Economic Consequences of the New Lease Accounting Standard: Evidence from Japan
Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
2012 CAAA (Canadian Academic Accounting Association) Annual Conference   1 Jun 2012   
Economic Consequences of the New Lease Accounting Standard in Japan
Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
12th Annual Conference of Asian Academic Accounting Association   10 Oct 2011   
Fair Value Accounting and Procyclicality: Accounting for Securitization
Masaki Kusano
2011 AAA (American Accounting Association) Annual Meeting   8 Aug 2011   
Fair Value Accounting and Procyclicality: Accounting for Securitization
Masaki Kusano
2011 CAAA (Canadian Academic Accounting Association) Annual Conference   28 May 2011   
Lease Capitalization and Its Effects on Japanese Listed Companies
Noriyuki Tsunogaya, Yoshihiro Sakuma and Masaki Kusano
11th Annual Conference of Asian Academic Accounting Association   29 Nov 2010   
Fair Value Measurement and Procyclicality
Masaki Kusano
22nd Asian-Pacific Conference on International Accounting Issues   9 Nov 2010   
The Applicability of Full Fair Value Accounting: Accounting for Financial Instruments in Banks
Masaki Kusano
9th Annual Conference of Asian Academic Accounting Association   30 Nov 2008   
The Boundaries of Full Fair Value Accounting for Financial Instruments
Masaki Kusano
20th Asian-Pacific Conference on International Accounting Issues   11 Nov 2008