Kusano Masaki 草野真樹

… Alternative Names

KUSANO Masaki 草野真樹

Less

Researcher Number	50351440
Other IDs	https://orcid.org/0000-0002-7471-0430
External Links
Affiliation (Current)	2025: 京都大学, 経済学研究科, 教授
Affiliation (based on the past Project Information) *help	2020 – 2024: 京都大学, 経済学研究科, 教授 2016 – 2019: 京都大学, 経済学研究科, 准教授 2012 – 2015: 京都大学, 経済学研究科(研究院), 准教授 2013: 京都大学, 経済学研究科, 准教授 2009 – 2011: Osaka University of Economics, 経済学研究科, 准教授 … More 2010: 京都大学, 経済学部, 准教授 2007 – 2008: Osaka University of Economics, 経営情報学部, 准教授 2006: Osaka University of Economics, Faculty of Information Management, associate professor, 経営情報学部, 助教授 2005 – 2006: 大阪経済大学, 経営情報学部, 講師 Less
Review Section/Research Field	Principal Investigator Accounting / Basic Section 07100:Accounting-related Except Principal Investigator Accounting / Basic Section 07100:Accounting-related
Keywords	Principal Investigator 会計学 / ストック重視の会計 / 経営者の裁量 / 認識対開示 / リース取引 / 公正価値 / オペレーティング・リース取引 / 資本市場 / 負債コスト / 退職給付 … More / 会計情報の有用性 / 負債 / 金融商品 / 情報リスク / 経済的帰結 / 監査人の行動 / 為替換算調整勘定 / 企業行動 / 会計基準の変更 / 監査報酬 / 年金 / 監査コスト / 株式リスク / 債務契約 / 情報処理プロセス / 貸借対照表管理 / 混合測定アプローチ / 信用リスク / 収益認識 / 保険契約 … More Except Principal Investigator 国際会計基準 / 公正価値会計 / 開示 / 認識 / 投資CAPM / 投資の性質 / 人的資本投資 / 企業価値評価 / 実証研究 / 意思決定支援機能 / 会計原則 / International Accounting Standards / Fair Value Accounting / Corporate Behavior / Accounting Information / C Standards / Globalization of A / Special Treatment Under Tax Law / Reserves / Provisions / Industrial Policies / 会計基準 / 政策目的 / 企業行動 / 会計情報 / 会計基準のグローバル化 / 租税特別措置法 / 引当金・準備金 / 産業政策 / 金融商品 / 銀行会計 / FASB / 会計の基本機能 / 国際金融規制 / 国際会計 / 保険負債 / 金融負債 / 保険会計 / 会計学 / 財務会計 Less

会計原則が意思決定支援機能に与える影響に関する総合的研究
- Principal Investigator
  
  椎葉淳
- Project Period (FY)
  2023 – 2026
- Research Category
  
  Grant-in-Aid for Scientific Research (B)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Osaka University
Economic Consequences of Capitalizing Operating LeasesPrincipal Investigator
- Principal Investigator
  
  草野真樹
- Project Period (FY)
  2023 – 2025
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto University
Empirical Research on Effects of Changes in Accounting Standards on Capital Markets and Firm BehaviorPrincipal Investigator
- Principal Investigator
  
  Kusano Masaki
- Project Period (FY)
  2020 – 2022
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Review Section
  
  Basic Section 07100:Accounting-related
- Research Institution
  Kyoto University
Theoretical and Empirical Research on Recognition and Measurement of LiabilitiesPrincipal Investigator
- Principal Investigator
  
  KUSANO Masaki
- Project Period (FY)
  2017 – 2019
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kyoto University
Theoretical and Empirical Research on Recognition versus DisclosurePrincipal Investigator
- Principal Investigator
  
  KUSANO Masaki
- Project Period (FY)
  2014 – 2016
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Kyoto University
A structural analysis of bank accounting on the fair value measurement, and a prediction of possible influences of its introduction on bank management and industry.
- Principal Investigator
  
  MATSUMOTO toshifumi
- Project Period (FY)
  2011 – 2013
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Waseda University
  Doshisha University
Basic Research in Fair Value Measurement of Liabilities and Changes in Own CreditworthinessPrincipal Investigator
- Principal Investigator
  
  KUSANO Masaki
- Project Period (FY)
  2010 – 2013
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Kyoto University
An Inquiry on the Impact of Introduction of Overall Fair Value Accounting through Structure Analysis of Insurance Accounting
- Principal Investigator
  
  MATSUMOTO Toshifumi
- Project Period (FY)
  2008 – 2010
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Doshisha University
Basic Research in Fair Value Measurement of Insurance ContractsPrincipal Investigator
- Principal Investigator
  
  KUSANO Masaki
- Project Period (FY)
  2007 – 2009
- Research Category
  
  Grant-in-Aid for Young Scientists (B)
- Research Field
  
  Accounting
- Research Institution
  Osaka University of Economics
Industrial policies and accounting policies in Japan
- Principal Investigator
  
  MATSUMOTO Toshifumi
- Project Period (FY)
  2005 – 2006
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Accounting
- Research Institution
  Doshisha University

[Book] 「財務諸表における測定―公正価値測定の拡張と2つの混合測定アプローチ―」藤井秀樹編『国際財務報告の基礎概念』2014
- Author(s)
  草野真樹
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-22730353
[Book] 「財務諸表における測定―公正価値測定の拡張と2つの混合測定アプローチ―」『国際財務報告の基礎概念』（藤井秀樹編）2014
- Author(s)
  草野　真樹
- Total Pages
  223
- Publisher
  中央経済社
- Data Source
  KAKENHI-PROJECT-22730353
[Book] 公正価値会計の動向とその論点-金融商品の会計処理を中心として-, 社会規範としての会計2008
- Author(s)
  草野真樹, 瀧田輝己
- Publisher
  千倉書房
- Data Source
  KAKENHI-PROJECT-19730315
[Journal Article] Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan2023
- Author(s)
  Masaki Kusano
- Journal Title
  
  Journal of International Accounting, Auditing and Taxation
  
  Volume: 50 Pages: 100524-100524
- DOI
  10.1016/j.intaccaudtax.2023.100524
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K02008
[Journal Article] オペレーティング・リース取引のオンバランス化の経済的影響2023
- Author(s)
  草野真樹
- Journal Title
  
  企業会計
  
  Volume: 第75巻第4号 Pages: 68-69
- Data Source
  KAKENHI-PROJECT-20K02008
[Journal Article] 退職給付会計における経営者の裁量2023
- Author(s)
  草野真樹
- Journal Title
  
  企業会計
  
  Volume: 第75巻第3号 Pages: 124-125
- Data Source
  KAKENHI-PROJECT-20K02008
[Journal Article] 外貨換算会計における実証研究2022
- Author(s)
  草野真樹
- Journal Title
  
  會計
  
  Volume: 第201巻第1号 Pages: 27-40
- Data Source
  KAKENHI-PROJECT-20K02008
[Journal Article] Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan2020
- Author(s)
  Masaki Kusano
- Journal Title
  
  Journal of International Accounting, Auditing and Taxation
  
  Volume: － Pages: 100303-100303
- DOI
  10.1016/j.intaccaudtax.2020.100303
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17K04051
[Journal Article] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan2020
- Author(s)
  Masaki Kusano and Yoshihiro Sakuma
- Journal Title
  
  Journal of International Accounting Research
  
  Volume: 19 Issue: 3 Pages: 133-160
- DOI
  10.2308/jiar-19-082
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-20K02008, KAKENHI-PROJECT-18K01938
[Journal Article] IFRS適用をめぐる実証研究の棚卸しと展望2020
- Author(s)
  草野真樹
- Journal Title
  
  国際会計研究学会年報
  
  Volume: 2019年第1・2合併号 Pages: 9-27
- Open Access
- Data Source
  KAKENHI-PROJECT-20K02008
[Journal Article] 会計基準のグローバル化の経済的帰結―リース会計基準の改訂を中心として―2019
- Author(s)
  草野真樹
- Journal Title
  
  国際会計研究学会年報
  
  Volume: 2018年度第1・2合併号 Pages: 19-33
- Open Access
- Data Source
  KAKENHI-PROJECT-17K04051
[Journal Article] Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan2019
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma
- Journal Title
  
  Journal of Contemporary Accounting & Economics
  
  Volume: 15 Issue: 1 Pages: 53-68
- DOI
  10.1016/j.jcae.2018.12.004
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17K04051, KAKENHI-PROJECT-18K01938
[Journal Article] オペレーティング・リース取引のオンバランス化の負債コストへの影響2019
- Author(s)
  草野真樹
- Journal Title
  
  企業会計
  
  Volume: 第71巻第10号 Pages: 97-106
- Data Source
  KAKENHI-PROJECT-17K04051
[Journal Article] Recognition versus disclosure of finance leases: Evidence from Japan2019
- Author(s)
  Masaki Kusano
- Journal Title
  
  Journal of Business Finance & Accounting
  
  Volume: 46 Issue: 1-2 Pages: 159-182
- DOI
  10.1111/jbfa.12366
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-17K04051
[Journal Article] ファイナンス・リース取引の認識対開示：監査報酬との関連性分析2018
- Author(s)
  草野真樹・佐久間義浩
- Journal Title
  
  企業会計
  
  Volume: 70(2) Pages: 112-121
- NAID
  40021419903
- Data Source
  KAKENHI-PROJECT-17K04051
[Journal Article] 欧州における金融商品会計の政治化問題2017
- Author(s)
  草野　真樹
- Journal Title
  
  企業会計
  
  Volume: 69(2) Pages: 37-45
- Data Source
  KAKENHI-PROJECT-26380607
[Journal Article] Effect of Capitalizing Operating Leases on Credit Ratings: Evidence from Japan2017
- Author(s)
  Masaki Kusano
- Journal Title
  
  Journal of International Accounting, Auditing and Taxation
  
  Volume: 印刷中
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26380607
[Journal Article] オペレーティング・リース取引の信用リスク関連性2016
- Author(s)
  草野　真樹
- Journal Title
  
  産業経理
  
  Volume: 75(4) Pages: 95-105
- NAID
  40020729781
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26380607
[Journal Article] Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan2016
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
- Journal Title
  
  Journal of Contemporary Accounting & Economics
  
  Volume: 12(1) Issue: 1 Pages: 73-88
- DOI
  10.1016/j.jcae.2016.02.005
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26380607, KAKENHI-PROJECT-26380606
[Journal Article] 認識対開示に関する会計研究の現状2015
- Author(s)
  草野　真樹
- Journal Title
  
  企業会計
  
  Volume: 67 Pages: 49-51
- Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26380607
[Journal Article] Economic Impacts of Capitalization of Operating Leases: Evidence from Japan2015
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
- Journal Title
  
  Corporate Ownership & Control
  
  Volume: 12(4) Pages: 838-850
- Peer Reviewed / Acknowledgement Compliant
- Data Source
  KAKENHI-PROJECT-26380607
[Journal Article] 公正価値評価の拡大と会計の契約支援機能2014
- Author(s)
  草野真樹
- Journal Title
  
  金融研究
  
  Volume: 第33巻第1号 Pages: 61-110
- NAID
  40019954655
- URL
  http://www.imes.boj.or.jp/research/abstracts/japanese/kk33-1-3.html
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] ストック重視の会計と会計情報の有用性―認識対開示を巡る実証的評価―2014
- Author(s)
  草野真樹
- Journal Title
  
  同志社商学
  
  Volume: 第65巻第6号 Pages: 16-39
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] IASB討議資料における利益と測定2014
- Author(s)
  草野真樹
- Journal Title
  
  企業会計
  
  Volume: 第66巻第1号 Pages: 150-157
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] Fair Value Accounting and Procyclicality : Accounting for Securitization2013
- Author(s)
  Masaki Kusano
- Journal Title
  
  Corporate Ownership & Control
  
  Volume: Vol.11,Issue 1 Pages: 535-555
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] Fair Value Accounting and Procyclicality: Accounting for Securitization2013
- Author(s)
  Masaki Kusano
- Journal Title
  
  Corporate Control & Ownership
  
  Volume: Vol. 11, Issue 1 Pages: 535-555
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] <b>Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?</b>2012
- Author(s)
  Masaki Kusano
- Journal Title
  
  The Japanese Accounting Review
  
  Volume: 2 Issue: 2012 Pages: 139-152
- DOI
  10.11640/tjar.2.2012_139
- NAID
  130004676250
- ISSN
  2185-4785, 2185-4793
- Language
  English
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 会計モデルの変容と会計情報(1)2012
- Author(s)
  草野真樹
- Journal Title
  
  會計
  
  Volume: 第181巻第5号 Pages: 15-26
- NAID
  40019230888
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 会計モデルの変容と会計情報(2)2012
- Author(s)
  草野真樹
- Journal Title
  
  會計
  
  Volume: 第181巻第6号 Pages: 99-111
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 認識対開示を巡る実証的評価―財務諸表における測定を中心として―2012
- Author(s)
  草野　真樹
- Journal Title
  
  会計基準の国際統合と財務報告の基礎概念
  
  Volume: 最終報告 Pages: 77-91
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 会計モデルの変容と会計情報（2）2012
- Author(s)
  草野　真樹
- Journal Title
  
  會計
  
  Volume: 第181巻第6号 Pages: 99-111
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 会計モデルの変容と会計情報（1）2012
- Author(s)
  草野　真樹
- Journal Title
  
  會計
  
  Volume: 第181巻第5号 Pages: 15-26
- NAID
  40019230888
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 財務諸表における測定2011
- Author(s)
  草野真樹
- Journal Title
  
  会計基準の国際統合と財務報告の基礎概念
  
  Volume: (中間報告) Pages: 73-90
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 証券化取引の動機と帰結2011
- Author(s)
  草野真樹
- Journal Title
  
  会計
  
  Volume: 第180巻第6号 Pages: 84-96
- NAID
  40019067301
- Data Source
  KAKENHI-PROJECT-23530604
[Journal Article] 証券化取引の動機と帰結2011
- Author(s)
  草野真樹
- Journal Title
  
  會計
  
  Volume: 第180巻第6号 Pages: 84-96
- NAID
  40019067301
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 金融資産の減損処理を巡る動向とその特徴2010
- Author(s)
  草野真樹
- Journal Title
  
  日本銀行金融研究所DPシリーズ
  
  Pages: 1-29
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] 金融負債の公正価値測定の動向と報告企業の信用状態の変化2010
- Author(s)
  草野真樹
- Journal Title
  
  會計
  
  Volume: 第178巻第4号 Pages: 58-70
- NAID
  40017278487
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 金融負債の公正価値測定と報告企業の信用状態の変化2010
- Author(s)
  草野真樹
- Journal Title
  
  日本簿記学会年報
  
  Volume: 第25号 Pages: 153-160
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 金融危機後の公正価値測定の動向とその特徴2010
- Author(s)
  草野真樹
- Journal Title
  
  経済論叢
  
  Volume: 第184巻第3号 Pages: 95-111
- URL
  http://repository.kulib.kyoto-u.ac.jp/dspace/bitstream/2433/178134/1/kronso_184_3_95.pdf
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] 金融負債の公正価値測定の動向と報告企業の信用状態の変化2010
- Author(s)
  草野真樹
- Journal Title
  
  會計 178巻4号
  
  Pages: 498-510
- NAID
  40017278487
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] 負債の公正価値測定と報告企業の信用状態の変化2010
- Author(s)
  草野真樹
- Journal Title
  
  日本簿記学会年報
  
  Volume: 第25号 Pages: 153-160
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-22730353
[Journal Article] サブプライム会計の批判的研究2009
- Author(s)
  高寺貞男, 草野真樹
- Journal Title
  
  大阪経大論集第59巻第6号
  
  Pages: 179-186
- NAID
  110009577425
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] 金融負債の公正価値測定と無形財-要求払預金の会計処理を中心として2009
- Author(s)
  草野真樹
- Journal Title
  
  會計 176巻4号
  
  Pages: 529-544
- NAID
  40016728479
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] 金融負債の公正価値測定と無形財-要求払預金の会計処理を中心として-2009
- Author(s)
  草野真樹
- Journal Title
  
  會計第176巻第4号
  
  Pages: 529-544
- NAID
  40016728479
- Data Source
  KAKENHI-PROJECT-19730315
[Journal Article] 金融商品の公正価値会計と複式簿記ーローン・コミットメントを中心として-2009
- Author(s)
  草野真樹
- Journal Title
  
  日本簿記学会会報第24号
  
  Pages: 102-110
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730315
[Journal Article] サブプライム会計の批判的研究2009
- Author(s)
  高寺貞男,草野真樹
- Journal Title
  
  大阪経大論集 59巻6号
  
  Pages: 179-186
- NAID
  110009577425
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] 金融商品の公正価値会計と複式簿記-ローン・コミットメントを中心として-2009
- Author(s)
  草野真樹
- Journal Title
  
  日本簿記学会会報 24
  
  Pages: 102-110
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-19730315
[Journal Article] 金融資産の減損-FASBとIASBの会計基準の相違点と検討課題2009
- Author(s)
  草野真樹
- Journal Title
  
  企業会計 61巻7号
  
  Pages: 1010-1018
- NAID
  40016586284
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] PAAinE討議資料の収益認識アプローチの意義と課題2008
- Author(s)
  草野真樹
- Journal Title
  
  企業会計第60巻第8号
  
  Pages: 48-56
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] 全部公正価値会計の適用可能性-銀行業の金融商品の会計処理を中心として-2008
- Author(s)
  草野真樹
- Journal Title
  
  Osaka University of Economics Working Paper Series No.2007-9
  
  Pages: 1-17
- Data Source
  KAKENHI-PROJECT-19730315
[Journal Article] 金融商品の全面公正価値会計の課題-ローン・コミットメントを中心として-2008
- Author(s)
  草野真樹
- Journal Title
  
  會計第174巻第4号
  
  Pages: 556-568
- NAID
  40016282318
- Data Source
  KAKENHI-PROJECT-19730315
[Journal Article] 全部公正価値会計の適用可能性-銀行業の金融商品の会計処理を中心として-2008
- Author(s)
  草野真樹
- Journal Title
  
  Osaka University of Economics Working Paper Series No.2007-9
  
  Pages: 1-17
- Data Source
  KAKENHI-PROJECT-19730315
[Journal Article] 金融商品の全面公正価値会計の課題-ローン・コミットメントを中心として-2008
- Author(s)
  草野真樹
- Journal Title
  
  會計 174巻4号
  
  Pages: 556-568
- NAID
  40016282318
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] 金融商品の全面公正価値会計の課題-ローン・コミットメントを中心として-2008
- Author(s)
  草野真樹
- Journal Title
  
  會計第174巻第4号
  
  Pages: 556-568
- NAID
  40016282318
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] PAAinE討議資料の収益認識アプローチの意義と課題2008
- Author(s)
  草野真樹
- Journal Title
  
  企業会計第60巻第8号
  
  Pages: 48156-48156
- Data Source
  KAKENHI-PROJECT-19730315
[Journal Article] PAAinE討議資料の収益認識アプローチの意義と課題(特集収益認識を巡る主要論点)2008
- Author(s)
  草野真樹
- Journal Title
  
  企業会計 60巻8号
  
  Pages: 48-56
- NAID
  40016112551
- Data Source
  KAKENHI-PROJECT-20530431
[Journal Article] 公正価値会計の動向とその論点-金融商品の会計処理中心として-2007
- Author(s)
  草野真樹
- Journal Title
  
  Osaka University of Economics Working Paper Series No.2007-6
  
  Pages: 1-17
- Data Source
  KAKENHI-PROJECT-19730315
[Journal Article] 負債の公正価値測定と信用状態の変化-金融商品の公正価値オプション-2006
- Author(s)
  草野真樹
- Journal Title
  
  會計第170巻第5号
  
  Pages: 56-66
- NAID
  40007464567
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-17530350
[Journal Article] Fair Value measurement of Liabilities and Credit Standing fluctuation-Fair Value Option of Financial Instruments-2006
- Author(s)
  Masaki Kusano
- Journal Title
  
  Accounting Vol.170,No.5
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-17530350
[Journal Article] 負債の公正価値測定と信用状態の変化-金融商品の公正価値オプション-2006
- Author(s)
  草野真樹
- Journal Title
  
  会計第170巻第5号
  
  Pages: 56-66
- NAID
  40007464567
- Data Source
  KAKENHI-PROJECT-17530350
[Presentation] Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting2023
- Author(s)
  Masaki Kusano
- Organizer
  Korea International Accounting Association
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K01694
[Presentation] Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting2023
- Author(s)
  Masaki Kusano
- Organizer
  The Ninth International Conference of the JIAR
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K02008
[Presentation] Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting2023
- Author(s)
  Masaki Kusano
- Organizer
  Korea International Accounting Association
- Invited / Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K25563
[Presentation] Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan2021
- Author(s)
  Masaki Kusano
- Organizer
  2021 AAA (American Accounting Association) Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K02008
[Presentation] 外貨換算会計における実証研究2021
- Author(s)
  草野真樹
- Organizer
  日本会計研究学会第80回大会
- Invited
- Data Source
  KAKENHI-PROJECT-20K02008
[Presentation] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan2020
- Author(s)
  Masaki Kusano and Yoshihiro Sakuma
- Organizer
  2020 AAA (American Accounting Association) Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-20K02008
[Presentation] IFRS適用をめぐる実証研究の棚卸しと展望2019
- Author(s)
  草野真樹
- Organizer
  国際会計研究学会第36回研究大会
- Invited
- Data Source
  KAKENHI-PROJECT-17K04051
[Presentation] Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan2019
- Author(s)
  Masaki Kusano and Yoshihiro Sakuma
- Organizer
  2019 Taiwan Accounting Association Annual Conference
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04051
[Presentation] Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan2018
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma
- Organizer
  2018 JCAE Mid-Year Symposium
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04051
[Presentation] Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan2018
- Author(s)
  Masaki Kusano
- Organizer
  2017 AAA (American Accounting Association) Annual Meeting
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-17K04051
[Presentation] 会計基準のグローバル化とコンフリクト―リース会計基準の改訂を中心として―2018
- Author(s)
  草野　真樹
- Organizer
  国際会計研究学会第35回研究大会
- Invited
- Data Source
  KAKENHI-PROJECT-17K04051
[Presentation] Recognition versus Disclosure of Finance Leases: Evidence from Japan2016
- Author(s)
  Masaki Kusano
- Organizer
  2016 AAA Annual Meeting
- Place of Presentation
  New York (America)
- Year and Date
  2016-08-09
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26380607
[Presentation] Economic Impacts of Capitalization of Operating Leases: Evidence from Japan2015
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
- Organizer
  Corporate and Institutional Innovations in Finance and Governance
- Place of Presentation
  Paris (France)
- Year and Date
  2015-05-21
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26380607
[Presentation] Economic Impacts of Capitalization of Operating Leases: Evidence from Japan2015
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
- Organizer
  2015 AAA Annual Metting
- Place of Presentation
  Chicago (America)
- Year and Date
  2015-08-12
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26380607
[Presentation] Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan2015
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
- Organizer
  2015 JCAE Mid-Year Symposium
- Place of Presentation
  Hobart (Australia)
- Year and Date
  2015-07-03
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-26380607
[Presentation] Economic Consequences of Changes in the Lease Accounting Standard: Evidence from Japan2014
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma, Noriyuki Tsunogaya
- Organizer
  26th Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Taipei (Taiwan)
- Year and Date
  2014-10-28
- Data Source
  KAKENHI-PROJECT-26380607
[Presentation] Financial Crisis and Legitimacy of Global Accounting Standards2013
- Author(s)
  Masaki Kusano and Masatsugu Sanada
- Organizer
  2013 AAA (American Accounting Association) Annual Meeting
- Place of Presentation
  Hilton Anaheim, Anaheim, the U.S.A.
- Year and Date
  2013-08-05
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Financial Crisis and Legitimacy of Global Accounting Standards2013
- Author(s)
  Masaki Kusano and Masatsugu Sanada
- Organizer
  7th Asia Pacific Interdisciplinary Research in Accounting Conference
- Place of Presentation
  Kobe Convention Center, Kobe, Japan
- Year and Date
  2013-07-28
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Financial Crisis and Legitimacy of Global Accounting Standards2013
- Author(s)
  Masaki Kusano and Masatsugu Sanada
- Organizer
  2013 EAA (European Accounting Association) Annual Congress
- Place of Presentation
  Paris-Dauphine University, Paris, France
- Year and Date
  2013-05-07
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Fair Value Accounting and Procyclicality : Accounting for Securitization2013
- Author(s)
  Masaki Kusano
- Organizer
  International Conference, Financial Distress : Corporate Governance and Financial Reporting Issues
- Place of Presentation
  Link Campus University, Rome, Italy
- Year and Date
  2013-10-17
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Economic Consequences of the New Lease Accounting Standard : Evidence from Japan2012
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
- Organizer
  2012 AAA (American Accounting Association) Annual Meeting
- Place of Presentation
  Gaylord National Hotel and Conference Center, Washington D.C., the U.S.A.
- Year and Date
  2012-08-06
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Fair Value Accounting and Procyclicality : Accounting for Securitization2012
- Author(s)
  Masaki Kusano
- Organizer
  2012 Annual Summer / International Conference . Korean Accounting Association
- Place of Presentation
  Sol Beach Hotel and Resort, Yangyang, Korea
- Year and Date
  2012-06-21
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Economic Consequences of the New Lease Accounting Standard : Evidence from Japan2012
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
- Organizer
  2012 CAAA (Canadian Academic Accounting Association) Annual Conference
- Place of Presentation
  Delta Prince Edward Hotel, Charlottetown, Canada
- Year and Date
  2012-06-01
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Fair Value Accounting and Procyclicality : Accounting for Securitization2011
- Author(s)
  Masaki Kusano
- Organizer
  2011 CAM Annual Conference
- Place of Presentation
  Hilton Toronto
- Year and Date
  2011-05-28
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] 会計モデルの変容と会計情報2011
- Author(s)
  草野真樹
- Organizer
  日本会計研究学会第61回関西部会
- Place of Presentation
  兵庫県立大学
- Year and Date
  2011-12-10
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Fair Value Accounting and Procyclicality : Accounting for Securitization2011
- Author(s)
  Masaki Kusano
- Organizer
  2011 AAA (American Accounting Association) Annual Meeting
- Place of Presentation
  Sheraton Denver Downtown Hotel, Denver, the U.S.A.
- Year and Date
  2011-08-08
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Fair Value Accounting and Procyclicality : Accounting for Securitization2011
- Author(s)
  Masaki Kusano
- Organizer
  2011 CAAA (Canadian Academic Accounting Association) Annual Conference
- Place of Presentation
  Hilton Toronto, Toronto, Canada
- Year and Date
  2011-05-28
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Fair Value Accounting and Procyclicality : Accounting for Securitization2011
- Author(s)
  Masaki Kusano
- Organizer
  2011 AAA Annal Meeting
- Place of Presentation
  Sheraton Denver Downtown Hotel
- Year and Date
  2011-08-08
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Economic Consequences of the New Lease Accounting Standard in Japan2011
- Author(s)
  Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
- Organizer
  12th Asian Academic Accounting Association
- Place of Presentation
  Inna Grand Bali Beach hotel, Bali, Indonesia
- Year and Date
  2011-10-10
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] リース会計の方向性と3つのオンバランス効果2010
- Author(s)
  草野真樹・佐久間義浩・角ヶ谷典幸
- Organizer
  日本会計研究学会第69回全国大会
- Place of Presentation
  東洋大学
- Year and Date
  2010-09-10
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Lease Capitalization and Its Effects on Japanese Listed Companies2010
- Author(s)
  Noriyuki Tsunogaya, Yoshihiro Sakuma and Masaki Kusano
- Organizer
  11th Asian Academic Accounting Association
- Place of Presentation
  Shangri-la Hotel Bangkok, Bangkok, Thailand
- Year and Date
  2010-11-29
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] 金融負債の公正価値測定と信用状態の変化2009
- Author(s)
  草野真樹
- Organizer
  日本簿記学会第25回関西部会
- Place of Presentation
  九州大学
- Year and Date
  2009-05-30
- Data Source
  KAKENHI-PROJECT-19730315
[Presentation] The Applicability of Full Fair Value Accounting : Accounting for Financial Instruments in Banks2008
- Author(s)
  草野真樹
- Organizer
  Ninth Annual Asian Academic Accounting Asso-ciation Conference
- Place of Presentation
  Dubai(World Trade Center)
- Year and Date
  2008-11-29
- Data Source
  KAKENHI-PROJECT-20530431
[Presentation] The Applicability of Full Fair Value Accounting : Accounting for Financial Instruments in Banks2008
- Author(s)
  Masaki Kusano
- Organizer
  Ninth Annual Asian Academic Accounting Association Conference
- Place of Presentation
  Dubai, United Arab Emirates
- Year and Date
  2008-11-30
- Data Source
  KAKENHI-PROJECT-19730315
[Presentation] The Applicability of Full Fair Value Accounting : Accounting for Financial Instruments in Banks2008
- Author(s)
  Masaki Kusano
- Organizer
  Ninth Annual Asian Academic Accounting Association Conference
- Place of Presentation
  Dubai, United Arab Emirates
- Year and Date
  2008-11-30
- Data Source
  KAKENHI-PROJECT-20530431
[Presentation] The Boundaries of Full Fair Value Accounting for Financial Instruments2008
- Author(s)
  Masaki Kusano
- Organizer
  Twentieth Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Le Meridien Monparnasse, Paris, Franee
- Year and Date
  2008-11-11
- Data Source
  KAKENHI-PROJECT-19730315
[Presentation] 金融商品の全面公正価値会計と複式簿記2008
- Author(s)
  草野真樹
- Organizer
  日本簿記学会第24回関西部会
- Place of Presentation
  滋賀大学
- Year and Date
  2008-05-31
- Data Source
  KAKENHI-PROJECT-20530431
[Presentation] The Boundaries of Full Fair Value Accounting for Financial Instruments2008
- Author(s)
  Masaki Kusano
- Organizer
  Twentieth Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Paris, France
- Year and Date
  2008-11-11
- Data Source
  KAKENHI-PROJECT-20530431
[Presentation] The Boundaries of Full Fair Value Accounting for Financial Instru-ments2008
- Author(s)
  草野真樹
- Organizer
  The 20th Asian-Pacific Conference
- Place of Presentation
  Le Meridien Montparnasse Hotel(Paris, France)
- Year and Date
  2008-11-12
- Data Source
  KAKENHI-PROJECT-20530431
[Presentation] The Applicability of Full Fair Value Accounting;Accounting for Financial Instruments in Banks2008
- Author(s)
  Masaki Kusano
- Organizer
  Ninth Annual Asian Academic Accounting Association Conference
- Place of Presentation
  Dubai, United Arab Emirates
- Year and Date
  2008-11-30
- Data Source
  KAKENHI-PROJECT-19730315
[Presentation] 金融商品の全面公正価値会計と複式簿記2008
- Author(s)
  草野真樹
- Organizer
  日本簿記学会第24回関西部会
- Place of Presentation
  滋賀大学
- Year and Date
  2008-05-31
- Data Source
  KAKENHI-PROJECT-19730315
[Presentation] The Boundaries of Full Fair Value Accounting for Financial Instruments2008
- Author(s)
  Masaki Kusano
- Organizer
  Twentieth Asian-Pacific Conference on International Accounting Issues
- Place of Presentation
  Paris, France
- Year and Date
  2008-11-11
- Data Source
  KAKENHI-PROJECT-19730315
[Presentation] Fair Value Accounting and Procyclicality: Accounting for Securitization
- Author(s)
  Masaki Kusano
- Organizer
  2012 KAA Annual Meeting
- Place of Presentation
  Sol Beach Hotel and Resort, Korea
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Economic Consequences of the New Lease Accounting Standard: Evidence from Japan
- Author(s)
  Masaki Kusano
- Organizer
  2012 AAA Annal Meeting
- Place of Presentation
  Gaylord National Hotel and Conference Center, United States of America
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Financial Crisis and Legitimacy of Global Accounting Standards
- Author(s)
  Masaki Kusano and Masatsugu Sanada
- Organizer
  7th Asia Pacific Interdisciplinary Research in Accounting Conference
- Place of Presentation
  Kobe Convention Center
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Fair Value Accounting and Procyclicality: Accounting for Securitization
- Author(s)
  Masaki Kusano
- Organizer
  International Conference, Financial Distress: Corporate Governance and Financial Reporting Issues
- Place of Presentation
  Link Campus University (Italy)
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Financial Crisis and Legitimacy of Global Accounting Standards
- Author(s)
  Masaki Kusano and Masatsugu Sanada
- Organizer
  2013 AAA (American Accounting Association) Annual Meeting
- Place of Presentation
  Hilton Anaheim (United States of America)
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Financial Crisis and Legitimacy of Global Accounting Standards
- Author(s)
  Masaki Kusano and Masatsugu Sanada
- Organizer
  2013 EAA (European Accounting Association) Annual Congress
- Place of Presentation
  Paris Dauphine University (France)
- Data Source
  KAKENHI-PROJECT-22730353
[Presentation] Economic Consequences of the New Lease Accounting Standard: Evidence from Japan
- Author(s)
  Masaki Kusano
- Organizer
  2012 CAAA Annual Conference
- Place of Presentation
  Delta Prince Edward Hotel, Canada
- Data Source
  KAKENHI-PROJECT-22730353

1. MATSUMOTO Toshifumi (90140095)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
2. TOKUGA Yoshihiro (70163970)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
3. TAGA Hisashi (80336362)

# of Collaborated Projects: 3 results

# of Collaborated Products: 0 results
4. OGAWA Zyunpei (00453077)

# of Collaborated Projects: 2 results

# of Collaborated Products: 0 results
5. 椎葉淳 (60330164)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
6. 岩崎拓也 (30611363)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
7. 村宮克彦 (50452488)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results
8. 乙政正太 (60258077)

# of Collaborated Projects: 1 results

# of Collaborated Products: 0 results

Kusano Masaki 草野 真樹

KUSANO Masaki 草野 真樹

Research Projects

Research Products

Co-Researchers

会計原則が意思決定支援機能に与える影響に関する総合的研究

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Economic Consequences of Capitalizing Operating LeasesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Empirical Research on Effects of Changes in Accounting Standards on Capital Markets and Firm BehaviorPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Theoretical and Empirical Research on Recognition and Measurement of LiabilitiesPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Theoretical and Empirical Research on Recognition versus DisclosurePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A structural analysis of bank accounting on the fair value measurement, and a prediction of possible influences of its introduction on bank management and industry.

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Basic Research in Fair Value Measurement of Liabilities and Changes in Own CreditworthinessPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

An Inquiry on the Impact of Introduction of Overall Fair Value Accounting through Structure Analysis of Insurance Accounting

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Basic Research in Fair Value Measurement of Insurance ContractsPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Industrial policies and accounting policies in Japan

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Book] 「財務諸表における測定―公正価値測定の拡張と2つの混合測定アプローチ―」藤井秀樹編『国際財務報告の基礎概念』2014

Author(s)

Publisher

Data Source

[Book] 「財務諸表における測定―公正価値測定の拡張と2つの混合測定アプローチ―」『国際財務報告の基礎概念』（藤井秀樹編）2014

Author(s)

Total Pages

Publisher

Data Source

[Book] 公正価値会計の動向とその論点-金融商品の会計処理を中心として-, 社会規範としての会計2008

Author(s)

Publisher

Data Source

[Journal Article] Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan2023

Author(s)

Kusano Masaki 草野真樹

KUSANO Masaki 草野真樹