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Operating and synthetic leases: Exploiting financial benefits in the post-Enron era

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References

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Cited by

2018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 1663 cited
2011A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases60 cited
2014Lease Accounting: A Review of Recent Literature56 cited

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2019Reporting and Non-Reporting Incentives in Leasing54 cited

2015The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia48 cited

2019IFRS 16 and its Impacts on Aviation Industry38 cited

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

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

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

2017Converting financial statements: operating to capitalised leases22 cited

2019Effects of IFRS 16 on Key Financial Ratios of Spanish Companies22 cited