International lease-accounting reform and economic consequences: The views of U.K. users and preparers

International Journal of Accounting

Volumn 41, Issue 1, 2006, Pages 75-103

  Beattie, Vivien ^a   Goodacre, Alan ^b   Thomson, Sarah Jane ^c  

^a UNIVERSITY OF GLASGOW   (United Kingdom)

^b UNIVERSITY OF STIRLING   (United Kingdom)

^c HERIOT WATT UNIVERSITY   (United Kingdom)

Author keywords

Economic consequences; Lease accounting; Lobbying; Off balance sheet finance; Survey

Indexed keywords

EID: 33644700941     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2005.12.003     Document Type: Article

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