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What are the origins of new leasing conceptual models and how these models are coming true in IFRS 16?
Peprníčková, Mariana - In: The impact of globalization on international finance …, (pp. 291-299). 2018
The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … perspective of newly accepted IFRS 16. The substantial change of lessee accounting embodied in IFRS 16 has its origin in the …
Persistent link: https://www.econbiz.de/10012236662
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The path of lease resistance : how changes to lease accounting treatment may impact your business
Gross, Andrew D.; Huston, G. Ryan; Huston, Janet M. - In: Business horizons 57 (2014) 6, pp. 759-765
Persistent link: https://www.econbiz.de/10010433283
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Position and strategy of constituents in the IFRS 16 project on lease with special attention to large audit firms' comment letters
Mellado, Lucía; Parte, Laura - In: Eurasian Business and Economics Perspectives : …, (pp. 299-321). 2022
Persistent link: https://www.econbiz.de/10013174396
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The impact of election information shocks on populist party preferences : evidence from Germany
Gerling, Lena; Kellermann, Kim Leonie - 2019
This paper investigates the effect of aggregate-level information shocks regarding support for a populist right-wing party on the individual disposition to report a respective political preference in survey interviews. Despite controversial debates about the social acceptability of its...
Persistent link: https://www.econbiz.de/10012268349
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Economic efficiency of leased lands in Romania lease versus association
Petre, Ionut Laurenţiu; Dumitru, Eduard Alexandru - In: Agrarian economy and rural development : realities and …, (pp. 121-125). 2016
Leasing is an effective method of using agricultural land in Romania? This paper will answer this question, it will … analyze the impact assessment produced by leasing land, the benefit to the farmer concerned. Take into account the causes of … will determine whether leasing land is indeed an effective method of "exploitation" of the land, or if is a more …
Persistent link: https://www.econbiz.de/10011590592
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Land lease revenue windfalls and local tax policy in China
Liu, Xin; Liu, Yongzheng - In: International tax and public finance 28 (2021) 2, pp. 405-433
Persistent link: https://www.econbiz.de/10012495967
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The rent term premium for cancellable leases
Yoshida, Jiro; Seko, Miki; Sumita, Kazuto - In: The journal of real estate finance and economics 52 (2016) 4, pp. 480-511
Persistent link: https://www.econbiz.de/10011717655
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Textual analysis and international financial reporting : large sample evidence
Lang, Mark H.; Stice-Lawrence, Lorien - In: Journal of accounting & economics 60 (2015) 2/3, pp. 110-135
Persistent link: https://www.econbiz.de/10011438641
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Discussion of "textual analysis and international financial reporting : large sample evidence"
Chen, Jason V.; Li, Feng - In: Journal of accounting & economics 60 (2015) 2/3, pp. 181-186
Persistent link: https://www.econbiz.de/10011438644
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The quality of notes relating SME revenues and expenditures disclosures : empirical study of Croatian financial reporting standars (CFRS) implementation
Mošnja-Škare, Lorena; Galant, Adriana - In: Economic research (2013), pp. 343-368
Persistent link: https://www.econbiz.de/10011526594