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Search: subject:"recognition versus disclosure"
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Corporate disclosure
11
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Recognition versus disclosure
7
Japan
5
recognition versus disclosure
5
Leasing
4
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3
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3
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Financial audit
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Honorar
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Recognition versus Disclosure
2
Risiko
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business risk
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equity risk
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lease accounting
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off-balance sheet financing
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operating leases
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operating risk
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Kusano, Masaki
5
Kraft, Anastasia
2
Lopatta, Kerstin
2
Sakuma, Yoshihiro
2
Choudhary, Preeti
1
Hoitash, Rani
1
Hoitash, Udi
1
Hsieh, Su-jane
1
Israeli, Doron
1
Liu, Shuming
1
Lopes, Ana I
1
Lourenço, Isabel
1
Ma, Mark
1
Müller, Maximilian André
1
Riedl, Edward J.
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Sellhorn, Thorsten
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Soliman, Mark
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Yezegel, Ari
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Journal of contemporary accounting & economics
2
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Australian Journal of Management
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International Journal of Accounting, Auditing and Performance Evaluation
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International journal of accounting, auditing and performance evaluation : IJAAPE
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ECONIS (ZBW)
11
RePEc
3
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1
Recognition
versus
disclosure
and managerial discretion : evidence from Japanese pension accounting
Kusano, Masaki
-
2022
Persistent link: https://www.econbiz.de/10013483913
Saved in:
2
Does
recognition
versus
disclosure
of pension liabilities affect credit ratings? : evidence from Japan
Kusano, Masaki
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014301966
Saved in:
3
Economic consequences of operating lease recognition
Ma, Mark
;
Thomas, Wayne B.
- In:
Journal of accounting & economics
75
(
2023
)
2/3
,
pp. 1-25
Persistent link: https://www.econbiz.de/10014306768
Saved in:
4
The cost-of-equity implications of off-balance sheet pension liabilities
Hsieh, Su-jane
;
Liu, Shuming
- In:
Journal of contemporary accounting & economics
17
(
2021
)
1
,
pp. 1-18
Persistent link: https://www.econbiz.de/10012520955
Saved in:
5
Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?
Hoitash, Rani
;
Hoitash, Udi
;
Yezegel, Ari
- In:
Review of quantitative finance and accounting
57
(
2021
)
3
,
pp. 859-897
Persistent link: https://www.econbiz.de/10012620012
Saved in:
6
Recognition
versus
disclosure
and audit fees and costs : evidence from pension accounting in Japan
Kusano, Masaki
;
Sakuma, Yoshihiro
- In:
Journal of international accounting research
19
(
2020
)
3
,
pp. 133-160
Persistent link: https://www.econbiz.de/10012504910
Saved in:
7
Does
recognition
versus
disclosure
affect risk relevance? : evidence from finance leases in Japan
Kusano, Masaki
- In:
Journal of international accounting auditing & taxation
38
(
2020
),
pp. 1-19
Persistent link: https://www.econbiz.de/10012299722
Saved in:
8
Effects of
recognition
versus
disclosure
of finance leases on audit fees and costs : evidence from Japan
Kusano, Masaki
;
Sakuma, Yoshihiro
- In:
Journal of contemporary accounting & economics
15
(
2019
)
1
,
pp. 53-68
Persistent link: https://www.econbiz.de/10012016444
Saved in:
9
Recognition
versus
disclosure
: evidence from fair value of investment property
Israeli, Doron
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
Saved in:
10
Recognition
versus
disclosure
of fair values
Müller, Maximilian André
;
Riedl, Edward J.
;
Sellhorn, …
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
Saved in:
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