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Bringing leased assets onto the balance sheet · Study

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ArticleBringing leased assets onto the balance sheet

Kimberly Rodgers Cornaggia2013

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Articlegreen2013

Bringing leased assets onto the balance sheet

Kimberly Rodgers Cornaggia · Laurel Franzen · Timothy T. Simin

104 citations·0/0 files stored·Journal of Corporate Finance

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Analysis and Corporate Governance

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References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY 1977Determinants of corporate borrowing 1984The Capital Structure Puzzle 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION 2001The theory and practice of corporate finance: evidence from the field 2011Robust Inference With Multiway Clustering 1984The Capital Structure Puzzle 1980Optimal capital structure under corporate and personal taxation

Cited by

2016Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings 2022Economic consequences of operating lease recognition 2015How Important Is Financial Risk?2018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16 2017Financing Acquisitions with Earnouts 2015Leases: A Review of Contemporary Academic Literature Relating to Lessees

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2009Capital Structure and the Changing Role of Off-Balance-Sheet Lease Financingpreprint · 17 shared references 2013Do Taxes Affect Corporate Decisions? A Reviewchapter · 13 shared references 2010A Review of Empirical Capital Structure Research and Directions for the Futurepreprint · 12 shared references 2016Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratingsarticle · 12 shared references 2012Financial constraint and the choice between leasing and debtarticle · 12 shared references 2008Taxes and Corporate Financechapter · 11 shared references

Details

Year2013

Typearticle

Published2013-07-08

VenueJournal of Corporate Finance

ISSN-L0929-1199

Languageen

Citations104

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.jcorpfin.2013.06.007

openalex_workW3124508241

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2019

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2022Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard