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The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies
16 references·0 citing·50 second hopsampled
The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies (2018)The capitalization of operating leases: A…Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms (2014)Corporate social responsibili…Impact of Proximity to Debt Covenant Violation on Earnings Management (2012)Impact of Proximity to Debt C…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? (2011)Accounting standards and debt…Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision (2010)Financial Reporting Quality, …Debt Covenants and Accounting Conservatism (2009)Debt Covenants and Accounting…Leasing, Ability to Repossess, and Debt Capacity (2008)Leasing, Ability to Repossess…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2008)Determinants of Corporate Soc…Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status (1998)Debt, Leases, Taxes, and the …Operating Lease Accounting and the Market's Assessment of Equity Risk (1995)Operating Lease Accounting an…Bankruptcy Costs and the Financial Leasing Decision (1994)Bankruptcy Costs and the Fina…The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation (1993)The Effects of Recognition ve…Economic consequences of accounting standards (1988)Economic consequences of acco…Determinants of Corporate Leasing Policy (1985)Determinants of Corporate Lea…Bankruptcy, Secured Debt, and Optimal Capital Structure: Comment (1979)Bankruptcy, Secured Debt, and…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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Financial Intermediation and Delegated Monitoring (1984)Capital Versus Performance Covenants in Debt Contracts (2011)Corporate social responsibility and the cost of corporate bonds (2015)Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)ESG performance and firm value: The moderating role of disclosure (2017)The impact of environmental, social, and governance disclosure on firm value: The role of CEO power (2017)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Corporate Insurance and the Underinvestment Problem (1987)The choice of organizational form The case of franchising (1987)Capital market imperfections and the incentive to lease (1995)Production, Information Costs and Economic Organization (1996)The cost of capital, corporation finance and the theory of investment (2008)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)On financial contracting (1979)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption (2015)Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds (2017)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Earnings Management During Import Relief Investigations (1991)Financial Expert CEOs and Earnings Management Around Initial Public Offerings (2018)The influence of CEO and CFO power on accruals and real earnings management (2018)Real earnings management: A review of the international literature (2022)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)A more complete conceptual framework for SME finance (2006)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Bank size, lending technologies, and small business finance (2010)Does Credit Competition Affect Small‐Firm Finance? (2010)The Rise of Finance Companies and FinTech Lenders in Small Business Lending (2020)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2008Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms1,359 cited
  • 1998Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status595 cited
  • 2009Debt Covenants and Accounting Conservatism468 cited
  • 2008Leasing, Ability to Repossess, and Debt Capacity400 cited
  • 1985Determinants of Corporate Leasing Policy320 cited
  • 2011Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?251 cited
  • 1988Economic consequences of accounting standards246 cited
  • 2012Impact of Proximity to Debt Covenant Violation on Earnings Management218 cited
  • 1995Operating Lease Accounting and the Market's Assessment of Equity Risk199 cited
  • 1979Bankruptcy, Secured Debt, and Optimal Capital Structure: Comment169 cited
  • 1994Bankruptcy Costs and the Financial Leasing Decision165 cited
  • 1993The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation163 cited
  • 2010Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision

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159 cited
  • 2014Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms149 cited
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