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Capitalizing Non‐cancelable Operating Leases

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References

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2009Operating and synthetic leases: Exploiting financial benefits in the post-Enron era89 cited
2009Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting77 cited
2008Canadian Evidence on the Constructive Capitalization of Operating Leases*76 cited
2013Considering the effects of operating lease capitalization on key financial ratios72 cited
2018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 1663 cited
2016Impact of New Standard "IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey59 cited
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2015The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia48 cited
2019IFRS 16 and its Impacts on Aviation Industry

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38 cited

2015Capitalization of Operating Lease and Its Impact on Firm's Financial Ratios34 cited

2018Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation34 cited

2010Proposed Lease Accounting Changes33 cited

2016The effect of the IFRS 16: constructive capitalization of operating leases in the Turkish retailing sector32 cited

2015The Relation between Accounting Information in Debt Covenants and Operating Leases26 cited

2011THE FINANCIAL IMPACT OF THE PROPOSED AMENDMENTS TO IAS 17: EVIDENCE FROM BELGIUM AND THE NETHERLANDS25 cited

2024The Impact of Corporate Governance on Financial Decision-making: Evidence from Non-financial Institutions in the Australian Securities Exchange22 cited