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Economic consequences of operating lease recognition · Study

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ArticleEconomic consequences of operating lease recognition

Mark Ma2022

OA

Articlegreen2022

Economic consequences of operating lease recognition

Mark Ma · Wayne B. Thomas

69 citations·0/0 files stored·Journal of Accounting and Economics

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

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 69 citations exist upstream.

References

1985Positive Accounting Theory 2011Predicting Material Accounting Misstatements*2010The role of information and financial reporting in corporate governance and debt contracting 2004The Influence of Analysts, Institutional Investors, and Insiders on the Incorporation of Market, Industry, and Firm-Specific Information into Stock Prices 2012Creditor Control Rights, Corporate Governance, and Firm Value 2009Control Rights and Capital Structure: An Empirical Investigation 1998Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status 2017The impact of narrative disclosure readability on bond ratings and the cost of debt

Cited by

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

Details

Year2022

Typearticle

Published2022-11-09

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations69

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jacceco.2022.101566

openalex_workW4308616747

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