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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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The value relevance of straight-lining lease expenses
Mey, Mattheus Theodorus - In: International business and economics research journal 15 (2016) 6, pp. 301-313
Persistent link: https://www.econbiz.de/10011701414
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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
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Gestaltung der internationalen Leasingbilanzierung nach IFRS 16 : empirische Evidenz für Lobbyingerfolg
Klindt, Christian - 2019
Persistent link: https://www.econbiz.de/10011984105
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Leases on balance : a level playing field?
Kints, R. E. G. A. Ron van; Spoor, L. L. Louis - In: Advances in accounting : a research annual 44 (2019), pp. 3-9
Persistent link: https://www.econbiz.de/10012064218
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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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The impact of IFRS 16 on airline companies : an exploratory study in the Middle East
Alabood, Enas; Abuaddous, Murad; Bataineh, Hanady - In: International journal of economics and business research 18 (2019) 1, pp. 112-128
Persistent link: https://www.econbiz.de/10012103751
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Auswirkungen der neuen Leasingbilanzierung auf Steuerungskennzahlen und Reporting-Anforderungen von Unternehmen
Weidinger, Sylvia; Schunk, Melanie; Kemter, Annett - In: Corporate finance : Finanzierung, Kapitalmarkt, … 10 (2019) 5/6, pp. 129-133
Persistent link: https://www.econbiz.de/10012023051
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Effects of IFRS 16 on key finanical ratios of Spanish companies
Zamora-Ramírez, Constancio; Morales-Díaz, José - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 385-406
Persistent link: https://www.econbiz.de/10011972775