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Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures
16 references·4 citing·33 second hop
Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures (2000)Recognition versus Disclosure: An Investi…The cost of capital, corporation finance and the theory of investment (2008)The cost of capital, corporat…The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106 (1999)The Value Relevance of Financ…The impact of constructive operating lease capitalisation on key accounting ratios (1998)The impact of constructive op…What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital…What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital…Operating Lease Accounting and the Market's Assessment of Equity Risk (1995)Operating Lease Accounting an…Creative Accounting and Investment Analyst Response (1995)Creative Accounting and Inves…The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation (1993)The Effects of Recognition ve…The Effect of Firms' Financial Disclosure Strategies on Stock Prices (1993)The Effect of Firms' Financia…The Use of Annual Reports by UK Investment Analysts (1986)The Use of Annual Reports by …The Importance of a Market-Value Measurement of Debt in Assessing Leverage (1980)The Importance of a Market-Va…The Theoretical Relationship Between Systematic Risk and Financial (Accounting) Variables (1979)The Theoretical Relationship …THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS (1972)THE EFFECT OF THE FIRM'S CAPI…The Association Between Market Determined and Accounting Determined Risk Measures. (1970)The Association Between Marke…CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)CORPORATE INCOME TAXES AND TH…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Cost of Capital, Corporat…Leases: A Review of Contemporary Academic Literature Relating to Lessees (2015)Leases: A Review of Contempor…The valuation and reliability implications of FIN 46 for synthetic lease liabilities (2013)The valuation and reliability…THE FINANCIAL IMPACT OF THE PROPOSED AMENDMENTS TO IAS 17: EVIDENCE FROM BELGIUM AND THE NETHERLANDS (2011)THE FINANCIAL IMPACT OF THE P…Assessing the potential impact of lease accounting reform: a review of the empirical evidence* (2003)Assessing the potential impac…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)The association between unexpected earnings and abnormal security returns in the presence of financial leverage* (1991)Does Community and Environmental Responsibility Affect Firm Risk? Evidence from UK Panel Data 1994-2006 (2010)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Market Timing and Capital Structure (2002)Testing Trade-Off and Pecking Order Predictions About Dividends and Debt (2002)Capital Structure Decisions: Which Factors Are Reliably Important? (2007)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)Law and Finance (1998)Valuation: Measuring and managing the value of companies (1992)Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue (2013)Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads (2014)Structural interdependence within top management teams: A key moderator of upper echelons predictions (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Cross-Section of Expected Stock Returns (1992)Corporate Ownership Around the World (1999)The Behavior of Stock-Market Prices (1965)Environmental purchasing and firm performance: an empirical investigation (2000)The Impact of Corporate Social Performance on Financial Risk and Utility: A Longitudinal Analysis (2012)Capital markets research in accounting (2001)The determinants of Internet financial reporting (2002)Accounting Discretion, Corporate Governance, and Firm Performance* (2008)Determinants of corporate borrowing (1977)The theory and practice of corporate finance: evidence from the field (2001)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)The stochastic behavior of common stock variances Value, leverage and interest rate effects (1982)Of Tournaments and Temptations: An Analysis of Managerial Incentives in the Mutual Fund Industry (1996)
this work references cited by second hop

References

  • 1958The Cost of Capital, Corporation Finance and the Theory of Investment14,494 cited
  • 2008The cost of capital, corporation finance and the theory of investment8,614 cited
  • 1995What Do We Know about Capital Structure? Some Evidence from International Data6,527 cited
  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 1995What Do We Know about Capital Structure? Some Evidence from International Data2,443 cited
  • 1972THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS1,130 cited
  • 1993The Effect of Firms' Financial Disclosure Strategies on Stock Prices581 cited
  • 1970The Association Between Market Determined and Accounting Determined Risk Measures.573 cited
  • 1979The Theoretical Relationship Between Systematic Risk and Financial (Accounting) Variables306 cited
  • 1995Operating Lease Accounting and the Market's Assessment of Equity Risk199 cited
  • 1980The Importance of a Market-Value Measurement of Debt in Assessing Leverage196 cited
  • 1999The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106194 cited
  • 1993The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation163 cited
  • 1998The impact of constructive operating lease capitalisation on key accounting ratios

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145 cited
  • 1986The Use of Annual Reports by UK Investment Analysts119 cited
  • 1995Creative Accounting and Investment Analyst Response108 cited
  • Cited by

    • 2015Leases: A Review of Contemporary Academic Literature Relating to Lessees41 cited
    • 2013The valuation and reliability implications of FIN 46 for synthetic lease liabilities38 cited
    • 2003Assessing the potential impact of lease accounting reform: a review of the empirical evidence*25 cited
    • 2011THE FINANCIAL IMPACT OF THE PROPOSED AMENDMENTS TO IAS 17: EVIDENCE FROM BELGIUM AND THE NETHERLANDS25 cited