Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan-Reference-Cited by-同舟云学术

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Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan

Published:2019-04 Issue:1 Volume:15 Page:53-68
ISSN:1815-5669
Container-title:Journal of Contemporary Accounting & Economics
language:en
Short-container-title:Journal of Contemporary Accounting & Economics

Author:

Kusano Masaki,Sakuma Yoshihiro

Funder

Japan Society for the Promotion of Science

Publisher

Elsevier BV

Subject

Accounting

Reference77 articles.

1. Recognition versus disclosure in the oil and gas industry;Aboody;J. Account. Res.,1996

2. ASBJ Statement No. 13, Accounting Standard for Lease Transactions;Accounting Standards Board of Japan (ASBJ),2007

3. ASBJ Guidance No. 16, Guidance on Accounting Standard for Lease Transactions;Accounting Standards Board of Japan (ASBJ),2007

4. Does recognition versus disclosure matter? Evidence from value-relevance of banks’ recognized and disclosed derivative financial instruments;Ahmed;Account. Rev.,2006

5. Operating leases and credit assessments;Altamuro;Contemp. Account. Res.,2014

Cited by 2 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The Cost of Capital for Airlines: The Effects of Internal Governance Practices and the Application of New Leasing Standards;2023

2. Recognition versus Disclosure and Audit Fees and Costs: Evidence from Pension Accounting in Japan;Journal of International Accounting Research;2020-07-08

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