A transparent transition? : an investigation of firm disclosure regarding the expected impact of the new lease standard
Year of publication: |
2022
|
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Authors: | Comiran, Fernando H. ; Franzen, Laurel ; Graham, Carol M. |
Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 33.2022, 3, p. 31-46
|
Subject: | expected balance sheet impact | operating lease activity | transition period disclosures | Leasing | Unternehmenspublizität | Corporate disclosure | Systemtransformation | Economic transition |
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