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Bringing leased assets onto the balance sheet
16 references·16 citing·29 second hopsampled
Bringing leased assets onto the balance sheet (2013)Bringing leased assets onto the balance s…Robust Inference With Multiway Clustering (2011)Robust Inference With Multiwa…Simple formulas for standard errors that cluster by both firm and time (2010)Simple formulas for standard …Forecasting Default with the Merton Distance to Default Model (2008)Forecasting Default with the …Back to the Beginning: Persistence and the Cross‐Section of Corporate Capital Structure (2008)Back to the Beginning: Persis…Partial adjustment toward target capital structures (2005)Partial adjustment toward tar…Limited attention, information disclosure, and financial reporting (2003)Limited attention, informatio…The theory and practice of corporate finance: evidence from the field (2001)The theory and practice of co…Empirical research on accounting choice (2001)Empirical research on account…The Capital Structure Puzzle (1984)The Capital Structure PuzzleThe Capital Structure Puzzle (1984)The Capital Structure PuzzleOn the Existence of an Optimal Capital Structure: Theory and Evidence (1984)On the Existence of an Optima…Optimal capital structure under corporate and personal taxation (1980)Optimal capital structure und…Determinants of corporate borrowing (1977)Determinants of corporate bor…THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS (1972)THE EFFECT OF THE FIRM'S CAPI…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)CORPORATE INCOME TAXES AND TH…Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard (2022)Leasing Loses Altitude While …Economic consequences of operating lease recognition (2022)Economic consequences of oper…Corporate Debt and Taxes (2022)Corporate Debt and TaxesFinance Leases: In the Shadow of Banks (2021)Finance Leases: In the Shadow…Beyond intentionality in accounting regulation: Habitual strategizing by the IASB (2021)Beyond intentionality in acco…State ownership and the structuring of lease arrangements (2020)State ownership and the struc…The use of made-up users (2019)The use of made-up usersEffects of IFRS 16 on Key Financial Ratios of Spanish Companies (2019)Effects of IFRS 16 on Key Fin…The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16 (2018)The Value Relevance of Operat…Financing Acquisitions with Earnouts (2017)Financing Acquisitions with E…Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings (2016)Do operating leases expand cr…Comment letter activity: A response to proposed changes in lease accounting (2016)Comment letter activity: A re…The Relation between Accounting Information in Debt Covenants and Operating Leases (2015)The Relation between Accounti…Leases: A Review of Contemporary Academic Literature Relating to Lessees (2015)Leases: A Review of Contempor…How Important Is Financial Risk? (2015)How Important Is Financial Ri…Failure of the Dodd-Frank Act (2015)Failure of the Dodd-Frank ActThe Cost of Capital, Corporation Finance and the Theory of Investment (1958)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 Determinants of Capital Structure Choice (1988)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Dividend Policy, Growth, and the Valuation of Shares (1961)A Survey of Corporate Governance (1997)Market Timing and Capital Structure (2002)The cost of capital, corporation finance and the theory of investment (2008)Econometric Analysis of Cross Section and Panel Data (2001)Bootstrap-Based Improvements for Inference with Clustered Errors (2008)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Temperature Shocks and Economic Growth: Evidence from the Last Half Century (2012)Policy Uncertainty and Corporate Investment (2015)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Theory of Capital Structure (1991)The Cross-Section of Expected Stock Returns (1992)Managing with Style: The Effect of Managers on Firm Policies (2003)Law, finance, and economic growth in China (2005)The economic implications of corporate financial reporting (2005)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Investor Inattention and Friday Earnings Announcements (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)In Search of Attention (2011)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1984The Capital Structure Puzzle7,520 cited
  • 1963CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION5,951 cited
  • 2001The theory and practice of corporate finance: evidence from the field5,947 cited
  • 2011Robust Inference With Multiway Clustering3,199 cited
  • 1984The Capital Structure Puzzle3,151 cited
  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
  • 1984On the Existence of an Optimal Capital Structure: Theory and Evidence2,477 cited
  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2008Forecasting Default with the Merton Distance to Default Model2,220 cited
  • 2005Partial adjustment toward target capital structures2,038 cited
  • 2008Back to the Beginning: Persistence and the Cross‐Section of Corporate Capital Structure1,846 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2010Simple formulas for standard errors that cluster by both firm and time1,515 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1972THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS1,130 cited
  • Cited by

    • 2016Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings78 cited
    • 2022Economic consequences of operating lease recognition69 cited
    • 2015How Important Is Financial Risk?66 cited
    • 2018The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 1663 cited
    • 2017Financing Acquisitions with Earnouts47 cited
    • 2015Leases: A Review of Contemporary Academic Literature Relating to Lessees41 cited
    • 2019The use of made-up users37 cited
    • 2022Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard36 cited
    • 2022Corporate Debt and Taxes32 cited
    • 2021Beyond intentionality in accounting regulation: Habitual strategizing by the IASB32 cited
    • 2015Failure of the Dodd-Frank Act31 cited
    • 2015The Relation between Accounting Information in Debt Covenants and Operating Leases26 cited
    • 2021Finance Leases: In the Shadow of Banks26 cited
    • 2016Comment letter activity: A response to proposed changes in lease accounting23 cited
    • 2019Effects of IFRS 16 on Key Financial Ratios of Spanish Companies22 cited
    • 2020State ownership and the structuring of lease arrangements21 cited