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Recognition Versus Disclosure: Operating Lease Capitalization and Managerial Leasing Decisions
16 references·1 citing·55 second hopsampled
Recognition Versus Disclosure: Operating Lease Capitalization and Managerial Leasing Decisions (2020)Recognition Versus Disclosure: Operating …Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Disclosure processing costs, …Frequent Financial Reporting and Managerial Myopia (2017)Frequent Financial Reporting …Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads (2014)Rating Agency Adjustments to …Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision (2010)Financial Reporting Quality, …Leasing, Ability to Repossess, and Debt Capacity (2008)Leasing, Ability to Repossess…Using tax return data to simulate corporate marginal tax rates (2007)Using tax return data to simu…Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments (2006)Does Recognition versus Discl…The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106 (1999)The Value Relevance of Financ…Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status (1998)Debt, Leases, Taxes, and the …Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? 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References

  • 1997Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?6,790 cited
  • 2020Disclosure processing costs, investors’ information choice, and equity market outcomes: A review1,089 cited
  • 1998Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status595 cited
  • 2008Leasing, Ability to Repossess, and Debt Capacity400 cited
  • 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
  • 1976VALUATION OF FINANCIAL LEASE CONTRACTS333 cited
  • 1985Determinants of Corporate Leasing Policy320 cited
  • 1995Capital market imperfections and the incentive to lease298 cited
  • 2017Frequent Financial Reporting and Managerial Myopia290 cited
  • 1996Market valuation of employee stock options251 cited
  • 2007Using tax return data to simulate corporate marginal tax rates210 cited
  • 1995Operating Lease Accounting and the Market's Assessment of Equity Risk199 cited
  • 2014Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads195 cited
  • 1999The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106194 cited
  • 1993

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The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation
163 cited
  • 2010Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision159 cited
  • Cited by

    • 2024Economic Growth and Financial Management for SMEs: Perspectives on Community Economic Business Sustainability7 cited