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International lease-accounting reform and economic consequences: The views of U.K. users and preparers

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1994Accountants' Attitudes and Environmentally-sensitive Accounting184 cited

Cited by

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
2011Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?57 cited
2014Lease Accounting: A Review of Recent Literature56 cited
2015The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia48 cited
2020Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases41 cited
2018Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation34 cited
2018Users’ legitimacy perceptions about standard-setting processes29 cited
2022How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand26 cited
2021Financial statement users’ institutional logic25 cited
2018The impact of mandatory IFRS adoption on capital markets: evidence from Korea24 cited
2007How does changing measurement change management behaviour? A review of the evidence23 cited
2009Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions*22 cited
2019The expected impact of the implementation of International Financial Reporting Standard (IFRS) 16 – Leases18 cited
2008Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies18 cited