Does recognition versus disclosure affect risk relevance? : evidence from finance leases in Japan
Year of publication: |
2020
|
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Authors: | Kusano, Masaki |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 38.2020, p. 1-19
|
Subject: | Equity risk | Finance leases | Institutional ownership | Recognition versus disclosure | Japan | Unternehmenspublizität | Corporate disclosure | Leasing |
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