Kusano Masaki 草野真樹

… Alternative Names

KUSANO Masaki 草野真樹

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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 / 信用リスク / 負債 / 金融商品 / 情報リスク / デフォルトリスク / 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 / 収益認識 / 保険契約 … More Except Principal Investigator 国際会計基準 / 公正価値会計 / 人的資本投資 / 開示 / 認識 / 投資CAPM / 実証研究 / 企業価値評価 / 投資の性質 / 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)
  2024 – 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] Recognition Versus Disclosure and Managerial Discretion: Evidence From Japanese Pension Accounting2025
- Author(s)
  Kusano Masaki
- Journal Title
  
  Journal of International Financial Management & Accounting
  
  Volume: forthcoming Issue: 3 Pages: 1-25
- DOI
  10.1111/jifm.12232
- Peer Reviewed
- Data Source
  KAKENHI-PROJECT-23K25563
[Journal Article] リース会計基準の変更と信用リスクの評価―IFRS任意適用企業を中心として―2024
- Author(s)
  草野真樹
- Journal Title
  
  會計
  
  Volume: 第206巻第3号 Pages: 26-37
- Data Source
  KAKENHI-PROJECT-23K01694
[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] Does Recognizing Operating Leases Influence Loan Spreads? Evidence from Japan2024
- Author(s)
  Masaki Kusano and Tomoaki Yamashita
- Organizer
  The Eleventh International Conference of the Journal of International Accounting Research
- Int'l Joint Research
- Data Source
  KAKENHI-PROJECT-23K01694
[Presentation] Does Recognizing Operating Leases Influence Loan Spreads? Evidence from Japan2024
- Author(s)
  Masaki Kusano and Tomoaki Yamashita
- Organizer
  国際会計研究学会第41回研究大会
- Data Source
  KAKENHI-PROJECT-23K01694
[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

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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

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Economic Consequences of Capitalizing Operating LeasesPrincipal Investigator

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

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Theoretical and Empirical Research on Recognition and Measurement of LiabilitiesPrincipal Investigator

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Theoretical and Empirical Research on Recognition versus DisclosurePrincipal Investigator

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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.

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

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

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Basic Research in Fair Value Measurement of Insurance ContractsPrincipal Investigator

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Industrial policies and accounting policies in Japan

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[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

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[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

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Total Pages

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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

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[Journal Article] Recognition Versus Disclosure and Managerial Discretion: Evidence From Japanese Pension Accounting2025

Author(s)

Kusano Masaki 草野真樹

KUSANO Masaki 草野真樹