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Leases : a review of contemporary academic literature relating to lessees

Spencer, Angela Wheeler; Webb, Thomas Z. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 997-1023

Persistent link: https://www.econbiz.de/10011428936

Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings

Lim, Steve C.; Mann, Steven C.; Mihov, Vassil T. - In: The journal of corporate finance : contracting, … 42 (2017), pp. 100-114

Persistent link: https://www.econbiz.de/10011674027

IASB changes on leasing - a study discovering the impact of lease disclosures in the assessment of equity risk

Kraft, Anastasia; Lopatta, Kerstin - In: International Journal of Accounting, Auditing and … 9 (2013) 1, pp. 27-57

We investigate the relationship between equity risk and operating risk as well as equity risk and financial risk by analysing different levels of leverage, reported debt and earnings volatility of German listed companies. The results suggest that the measurement of equity risk is based on the...

Persistent link: https://www.econbiz.de/10010670420

Real Estate Ownership, Leasing Intensity, and Value: Do Stock Returns Reflect a Firm’s Real Estate Holdings?

Ling, David; Naranjo, Andy; Ryngaert, Michael - In: The Journal of Real Estate Finance and Economics 44 (2012) 1, pp. 184-202

Persistent link: https://www.econbiz.de/10010867017

The relation between accounting information in debt covenants and operating leases

Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996

Persistent link: https://www.econbiz.de/10011428934

The effect of financial analysts on the economic implications of disclosed lease information : a note

Hsieh, Su-jane; Su, Yuli - In: Journal of applied accounting research 23 (2022) 2, pp. 340-361

Persistent link: https://www.econbiz.de/10012990412

Operating lease obligations and corporate cash management

Cook, Douglas O.; Kieschnick, Robert L.; Moussawi, Rabih - In: The journal of corporate finance : contracting, … 69 (2021), pp. 1-12

Persistent link: https://www.econbiz.de/10012629661

Operating leases, operating leverage, operational inflexibility and sticky costs

Cook, Douglas O.; Kieschnick, Robert L.; Moussawi, Rabih - In: Finance research letters 31 (2019), pp. 369-373

Persistent link: https://www.econbiz.de/10012421637

What lies behind compliance with operating leases disclosure?

Arimany, Nuria; Fitó Bertran, Àngels; Moya, Soledad; … - In: Spanish journal of finance and accounting 47 (2018) 179, pp. 485-506

Persistent link: https://www.econbiz.de/10011980469

Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation

Giner Inchausti, Begoña; Merello, Paloma; Pardo, Francisca - In: Journal of business research : JBR 101 (2019), pp. 836-845

Persistent link: https://www.econbiz.de/10012103636

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