The relation between accounting information in debt covenants and operating leases
Year of publication: |
December 2015
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Authors: | Paik, Daniel Gyung H. ; Laan Smith, Joyce van der ; Lee, Brandon Byunghwan ; Yoon, Sung Wook |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 4, p. 969-996
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Subject: | lease accounting | operating leases | debt covenants | accounting standards | Leasing | Bilanzierungsgrundsätze | Accounting standards | Rechnungswesen | Accounting | Fremdkapital | Debt financing | Bilanz | Balance sheet | IFRS |
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