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1. Impacts of reserve and decommissioning disclosures on value and performance of oil and gas firms listed in the UK. (2023). Abdo, Hafez ; Alshahmy, Suliman.
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   RePEc:pal:ijodag:v:20:y:2023:i:2:d:10.1057_s41310-022-00155-3.

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2. Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan. (2023). Kusano, Masaki.
   In: Journal of International Accounting, Auditing and Taxation.
   RePEc:eee:jiaata:v:50:y:2023:i:c:s1061951823000034.

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3. Macroeconomic news and price synchronicity. (2023). Wang, Qingwei ; Eshraghi, Arman ; Cheema, Arbab K.
   In: Journal of Empirical Finance.
   RePEc:eee:empfin:v:73:y:2023:i:c:p:390-412.

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4. Recognition versus Disclosure and Managerial Discretion: Evidence from Japanese Pension Accounting. (2022). Kusano, Masaki.
   In: Discussion papers.
   RePEc:kue:epaper:e-22-008.

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5. Accounting for leases and corporate investment. (2022). Urcan, Oktay ; Correia, Maria ; Chen, Ciao-Wei.
   In: LSE Research Online Documents on Economics.
   RePEc:ehl:lserod:117182.

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6. .

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7. Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan. (2020). Kusano, Masaki.
   In: Discussion papers.
   RePEc:kue:epaper:e-20-005.

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8. Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan. (2020). Kusano, Masaki.
   In: Journal of International Accounting, Auditing and Taxation.
   RePEc:eee:jiaata:v:38:y:2020:i:c:s1061951820300045.

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9. Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan. (2019). Kusano, Masaki ; Sakuma, Yoshihiro.
   In: Discussion papers.
   RePEc:kue:epaper:e-19-007.

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10. The Effect of Financial Reporting Quality on Corporate Investment Efficiency: Evidence from the Adoption of SFAS No. 123R. (2019). Xin, Baohua ; Franco, M H ; Dou, Yiwei.
    In: Management Science.
    RePEc:inm:ormnsc:v:65:y:2019:i:5:p:2249-2266.

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11. Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan. (2019). Kusano, Masaki ; Sakuma, Yoshihiro.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:15:y:2019:i:1:p:53-68.

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12. Financial Reporting Choices and Labor Contract Negotiations: A Case Study in the University Sector. (2018). Morrill, Cameron ; Spraakman, Gary.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:17:y:2018:i:4:p:589-621.

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13. The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16. (2018). Giner, Begoa ; Pardo, Francisca.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:28:y:2018:i:4:p:496-511.

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14. Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan. (2017). Kusano, Masaki.
    In: Discussion papers.
    RePEc:kue:epaper:e-17-007.

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15. Disclosure Versus Recognition: Inferences from Subsequent Events. (2017). Michels, Jeremy .
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:55:y:2017:i:1:p:3-34.

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16. Issues in the Recognition versus Disclosure of Financial Information Debate. (2016). Ale, Novak .
    In: Naše gospodarstvo/Our economy.
    RePEc:vrs:ngooec:v:62:y:2016:i:4:p:52-61:n:6.

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17. Limited attention, statement of cash flow disclosure, and the valuation of accruals. (2016). Teoh, Siew Hong ; Miao, Bin ; Zhu, Zinan.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:21:y:2016:i:2:d:10.1007_s11142-016-9357-z.

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18. Comment letter activity: A response to proposed changes in lease accounting. (2016). Comiran, Fernando ; Graham, Carol M.
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:28:y:2016:i:2:p:109-117.

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19. To What Extent do United Kingdom Companies Provide Oil and Gas Reserves Information Sufficient to Satisfy Statement of Recommended Practice Requirements?. (2016). Ugwunta, David ; Obialor, Philip ; Odo, Cosmas ; Ani, Wilson .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:26:y:2016:i:1:p:34-44.

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20. Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics. (2015). Misund, BÃ¥rd.
    In: UiS Working Papers in Economics and Finance.
    RePEc:hhs:stavef:2015_015.

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21. Are Extensive Audits Good News? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures. (2013). Riepe, Jan ; Stefani, Ulrike ; Mohrmann, Ulf .
    In: Working Paper Series of the Department of Economics, University of Konstanz.
    RePEc:knz:dpteco:1308.

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22. Disclosure versus recognition: the case of expensing stock options. (2013). Cheng, Xiaoyan ; Smith, David.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:40:y:2013:i:4:p:591-621.

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23. Fair Value Reclassifications of Financial Assets during the Financial Crisis. (2012). Brüggemann, Ulf ; Daske, Holger ; Bruggemann, Ulf ; Bischof, Jannis .
    In: SFB 649 Discussion Papers.
    RePEc:hum:wpaper:sfb649dp2012-010.

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24. Disclosure versus recognition: Evidence from lobbying behavior in response to SFAS No. 158. (2012). Fried, Abraham N.
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:24:y:2012:i:1:p:25-32.

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25. Higher-order Beliefs in Simple Trading Models.. (2012). Shields, Timothy ; Xin, Baohua.
    In: Working Papers.
    RePEc:chu:wpaper:12-18.

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26. Limited attention and stock price drift following earnings announcements and 10-K filings. (2011). You, Haifeng ; Zhang, Xiao-Jun.
    In: China Finance Review International.
    RePEc:eme:cfripp:v:1:y:2011:i:4:p:358-387.

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27. Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options. (2011). Choudhary, Preeti .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:1:p:77-94.

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28. Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options. (2011). Choudhary, Preeti .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:51:y:2011:i:1-2:p:77-94.

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29. The value relevance of a non-GAAP performance metric to the capital markets. (2010). Reck, Jacqueline L. ; Albring, Susan M. ; Caban-Garcia, Maria T..
    In: Review of Accounting and Finance.
    RePEc:eme:rafpps:v:9:y:2010:i:3:p:264-284.

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30. Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158. (2009). Mitra, Santanu ; Hossain, Mahmud.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:33:y:2009:i:3:p:279-301.

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31. IAS 39 and biases in the risk perception of financial instruments. (2007). Bischof, Jannis ; Ebert, Michael .
    In: Papers.
    RePEc:mnh:spaper:2326.

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32. Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items. (2007). Riedl, Edward J. ; Srinivasan, Suraj .
    In: Harvard Business School Working Papers.
    RePEc:hbs:wpaper:09-031.

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33. Managing Stock Option Expense: The Manipulation of Option†Pricing Model Assumptions*. (2006). Johnston, Derek.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:23:y:2006:i:2:p:395-425.

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34. Option-based compensation: a survey. (2004). Lehnert, Thorsten ; Muurling, Rutger.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:39:y:2004:i:4:p:365-401.

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35. Limited attention, information disclosure, and financial reporting. (2003). Teoh, Siew Hong ; Hirshleifer, David.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:36:y:2003:i:1-3:p:337-386.

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36. Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan. (). Kusano, Masaki ; Sakuma, Yoshihiro.
    In: Discussion papers.
    RePEc:kue:epaper:e-18-004.

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