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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
Persistent link: https://www.econbiz.de/10009793410
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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
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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
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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
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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
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Regulatory arbitrage in the intersection of accounting standards and tax laws : the case of synthetic leases
Friedrich, Jan - In: Accounting, Economics, and Law : AEL ; a convivium 11 (2021) 2, pp. 201-232
Persistent link: https://www.econbiz.de/10012507183
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Accounting for leases : understanding the impact of ASC 842, leases
McCallum, Brent; McCallum, Christopher; Romero, Rafael - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 29-40
Persistent link: https://www.econbiz.de/10012306080
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Changes in lease financing practice during lease accounting standard overhaul (2005-2014)
Song, Xiaofei - In: American journal of finance and accounting 4 (2015/2016) 3/4, pp. 309-326
Persistent link: https://www.econbiz.de/10011720092
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Arrendamientos en costa rica, tres dimensiones distintas: contable, tributaria y financiera
Solé Madrigal, Roberto - In: Revista de Ciencias Económicas 30 (2011) 01
En las últimos años, la competividad por el dinero y su rentabilidad, se ha convertido en uno de los puntos más importantes tanto en empresas como en organizaciones. En este sentido, y siendo el dinero escaso, el arrendamiento como fuente de financiamiento, ha generado un enorme atractivo, al...
Persistent link: https://www.econbiz.de/10010961115
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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