Effects of recognition versus disclosure of finance leases on audit fees and costs : evidence from Japan
Masaki Kusano, Yoshihiro Sakuma
| Year of publication: |
2019
|
|---|---|
| Authors: | Kusano, Masaki ; Sakuma, Yoshihiro |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 15.2019, 1, p. 53-68
|
| Subject: | Recognition versus disclosure | Finance leases | Audit fees | Audit costs | Wirtschaftsprüfung | Financial audit | Japan | Honorar | Fee (Remuneration) | Unternehmenspublizität | Corporate disclosure | Leasing | Gebühr | Charges |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2018.12.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012016444