This study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases. Two methods of adjustment are considered:...

This study investigates publication profiles of 137 accounting and finance faculty promoted to professor at UK universities during 1992--2007. On average, nine papers in established academic journals, with 5 at the highest 3*/4* quality levels in a portfolio of 20 outputs are required for...

Despite theoretical developments in recent years, our understanding of corporate capital structure remains incomplete. Prior empirical research has been dominated by archival regression studies which are limited in their ability to fully reflect the diversity found in practice. The present paper...