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Constructive Capitalization of Operating Leases in the Hong Kong Fast-Food Industry
12 references·0 citing·47 second hop
Constructive Capitalization of Operating Leases in the Hong Kong Fast-Food Industry (2013)Constructive Capitalization of Operating …The Joint FASB/IASB Lease Project: Discussion And Industry Implications (2011)The Joint FASB/IASB Lease Pro…The Impact of Operating Leases on Firm Financial and Operating Risk (2011)The Impact of Operating Lease…A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases (2011)A Perspective on the Joint IA…Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions* (2009)Proposed Changes in Lease Acc…Canadian Evidence on the Constructive Capitalization of Operating Leases* (2008)Canadian Evidence on the Cons…Capitalizing Non‐cancelable Operating Leases (2003)Capitalizing Non‐cancelable O…Lease Accounting Research and the G4+1 Proposal (2001)Lease Accounting Research and…Evaluation of the Lease Accounting Proposed in G4+1 Special Report (2001)Evaluation of the Lease Accou…LEASES : implementation of a new approach (2000)LEASES : implementation of a …The impact of constructive operating lease capitalisation on key accounting ratios (1998)The impact of constructive op…THE IMPACT OF THE CAPITALIZATION OF LEASES ON AIRLINE FINANCIAL ANALYSIS: AN ISSUE REVISITED (1994)THE IMPACT OF THE CAPITALIZAT…Economic consequences of accounting standards (1988)Economic consequences of acco…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109* (2003)Required Disclosures in Financial Reports (2007)Accounting for intangibles – a critical review of policy recommendations (2008)The Analysis and Use of Financial Ratios: A Review Article (1987)Survivorship Bias in Performance Studies (1992)Moving the financial accounting research front forward: the UK contribution (2004)Financial statement analysis (2007)Impact of Lease Capitalization on Financial Ratios of Listed German Companies (2008)The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach (2018)ZETATM analysis A new model to identify bankruptcy risk of corporations (1977)Operating Lease Accounting and the Market's Assessment of Equity Risk (1995)Why Bounded Rationality (1996)Operating and synthetic leases: Exploiting financial benefits in the post-Enron era (2009)Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)Common risk factors in the returns on stocks and bonds (1993)Private company finance and financial reporting (2017)Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China (2021)Corporate sustainability and trade credit financing: Evidence from environmental, social, and governance ratings (2022)VALUATION OF FINANCIAL LEASE CONTRACTS (1976)Valuation: Measuring and managing the value of companies (1992)The Priority Structure of Corporate Liabilities (1995)Evaluation of the IASB's Proposed Accounting and Disclosure Requirements for Share-Based Payment (2004)Effect of Principles-Based versus Rules-Based Standards and Auditor Type on Financial Managers’ Reporting Judgments (2009)Integrating Research into an Undergraduate Accounting Course (2011)International Accounting Standards Board (IASB) (2011)Considering the effects of operating lease capitalization on key financial ratios (2013)Lease Accounting: A Review of Recent Literature (2014)Impact of New Standard "IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey (2016)The stochastic behavior of common stock variances Value, leverage and interest rate effects (1982)Market Evaluation of Off-Balance Sheet Financing: You Can Run But You Can't Hide (2004)The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16 (2018)American Economic Review (2019)Economic consequences of operating lease recognition (2022)The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods (2003)Financial Accounting Standards Board (FASB) (2008)Accounting representations of public debt and deficits in European central government accounts: An exploration of anomalies and contradictions (2016)The Conceptual Framework and Accounting for Leases (2001)THE SUBSTANCE OF ACCOUNTING FOR PUBLIC-PRIVATE PARTNERSHIPS (2011)Leases: A Review of Contemporary Academic Literature Relating to Lessees (2015)History of Insolvency and Bankruptcy : from an International Perspective (2008)Real option analysis of aircraft acquisition: A case study (2015)The Relation between Accounting Information in Debt Covenants and Operating Leases (2015)
this work references cited by second hop

References

  • 1988Economic consequences of accounting standards246 cited
  • 1998The impact of constructive operating lease capitalisation on key accounting ratios145 cited
  • 2011The Impact of Operating Leases on Firm Financial and Operating Risk107 cited
  • 2003Capitalizing Non‐cancelable Operating Leases94 cited
  • 2008Canadian Evidence on the Constructive Capitalization of Operating Leases*76 cited
  • 2001Lease Accounting Research and the G4+1 Proposal70 cited
  • 2011A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases60 cited
  • 2000LEASES : implementation of a new approach48 cited
  • 1994THE IMPACT OF THE CAPITALIZATION OF LEASES ON AIRLINE FINANCIAL ANALYSIS: AN ISSUE REVISITED30 cited
  • 2001Evaluation of the Lease Accounting Proposed in G4+1 Special Report25 cited
  • 2009Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions*22 cited
  • 2011The Joint FASB/IASB Lease Project: Discussion And Industry Implications20 cited

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