Work

Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan

Year: 2020

Type: article

Source: Journal of International Accounting Auditing and Taxation

DOI: 10.1016/j.intaccaudtax.2020.100303

Author: Masaki Kusano

Institution: Kyoto University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funder: Japan Society for the Promotion of Science

Awards: Theoretical and Empirical Research on Recognition and Measurement of Liabilities, Theoretical and Empirical Research on Recognition versus Disclosure

OpenAlex ID: W2766847707

FWCI: 2.616

Cites: 56

Cited by: 12

Related to: 10