-
1
-
-
85038733309
-
-
Accounting Principles Board (APB). 1964. Reporting of Leases in Financial Statements of Lessee. Opinion No. 5. New York, NY: AICPA.
-
Accounting Principles Board (APB). 1964. Reporting of Leases in Financial Statements of Lessee. Opinion No. 5. New York, NY: AICPA.
-
-
-
-
2
-
-
85038674038
-
-
-. 1973. Disclosure of Lease Commitments by Lessees. Opinion No. 31. New York, NY: AICPA.
-
-. 1973. Disclosure of Lease Commitments by Lessees. Opinion No. 31. New York, NY: AICPA.
-
-
-
-
3
-
-
7944229970
-
ZETA analysis: A new model to identify bankruptcy risk of corporations
-
Altman, E. I., R. G. Haldeman, and P. Narayanan. 1977. ZETA analysis: A new model to identify bankruptcy risk of corporations. Journal of Banking and Finance 1 (1): 29-54.
-
(1977)
Journal of Banking and Finance
, vol.1
, Issue.1
, pp. 29-54
-
-
Altman, E.I.1
Haldeman, R.G.2
Narayanan, P.3
-
4
-
-
33751258125
-
An analysis of lease disclosures by Australian companies
-
Bazley, M., P. Brown, and H. Y. Izan. 1985. An analysis of lease disclosures by Australian companies. Abacus 21 (1): 44-62.
-
(1985)
Abacus
, vol.21
, Issue.1
, pp. 44-62
-
-
Bazley, M.1
Brown, P.2
Izan, H.Y.3
-
5
-
-
0001632191
-
The association between a market determined and accounting determined risk measures
-
October
-
Beaver, W., P. Kettler, and M. Scholes. 1970. The association between a market determined and accounting determined risk measures. The Accounting Review (October): 654-682.
-
(1970)
The Accounting Review
, pp. 654-682
-
-
Beaver, W.1
Kettler, P.2
Scholes, M.3
-
6
-
-
84977423732
-
The theoretical relationship between systematic risk and financial accounting variables
-
Bowman, R. G. 1979. The theoretical relationship between systematic risk and financial accounting variables. Journal of Finance: 617-630.
-
(1979)
Journal of Finance
, pp. 617-630
-
-
Bowman, R.G.1
-
7
-
-
0001280732
-
The debt equivalence of leases: An empirical investigation
-
-. 1980. The debt equivalence of leases: An empirical investigation. The Accounting Review 55 (2): 237-253.
-
(1980)
The Accounting Review
, vol.55
, Issue.2
, pp. 237-253
-
-
Bowman, R.G.1
-
9
-
-
35448999389
-
Value relevance of the earnings impact of lease capitalization
-
Cheng, C. S. A., and S. J. Hsieh. 2000. Value relevance of the earnings impact of lease capitalization. Advances in Accounting 17: 31-64.
-
(2000)
Advances in Accounting
, vol.17
, pp. 31-64
-
-
Cheng, C.S.A.1
Hsieh, S.J.2
-
10
-
-
84978549708
-
The association between lease disclosure and the lessee's systematic risk
-
Cheung, J. K. 1982. The association between lease disclosure and the lessee's systematic risk. Journal of Business Finance & Accounting 9 (3): 297-306.
-
(1982)
Journal of Business Finance & Accounting
, vol.9
, Issue.3
, pp. 297-306
-
-
Cheung, J.K.1
-
11
-
-
49049143130
-
The stochastic behavior of common stock variances
-
Christie, A. 1982. The stochastic behavior of common stock variances. Journal of Financial Economics: 407-432.
-
(1982)
Journal of Financial Economics
, pp. 407-432
-
-
Christie, A.1
-
12
-
-
0007578914
-
The effect of lease data on the predictive ability of financial ratios
-
Elam, R. 1975. The effect of lease data on the predictive ability of financial ratios. The Accounting Review 50 (1): 25-3.
-
(1975)
The Accounting Review
, vol.50
, Issue.1
, pp. 25-33
-
-
Elam, R.1
-
14
-
-
21144483494
-
Stock market effects of closeness to debt covenant restrictions resulting from capitalization of leases
-
-. 1993. Stock market effects of closeness to debt covenant restrictions resulting from capitalization of leases. The Accounting Review 68 (2): 258-272.
-
(1993)
The Accounting Review
, vol.68
, Issue.2
, pp. 258-272
-
-
El-Gazzar, S.1
Lilien, S.2
Pastena, V.3
-
15
-
-
21844494527
-
Operating lease accounting and the market's assessment of equity risk
-
Ely, K. M. 1995. Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research 33 (2): 397-415.
-
(1995)
Journal of Accounting Research
, vol.33
, Issue.2
, pp. 397-415
-
-
Ely, K.M.1
-
16
-
-
33745320888
-
Accounting for Leases
-
Financial Accounting Standards Board FASB, Stamford, CT: FASB
-
Financial Accounting Standards Board (FASB). 1976. Accounting for Leases. Statement of Financial Accounting Standards No. 13. Stamford, CT: FASB
-
(1976)
Statement of Financial Accounting Standards
, Issue.13
-
-
-
18
-
-
0038584652
-
The role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs
-
Frost, C. A., and V. L. Bernard. 1989. The role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs. The Accounting Review 64 (4): 788-808.
-
(1989)
The Accounting Review
, vol.64
, Issue.4
, pp. 788-808
-
-
Frost, C.A.1
Bernard, V.L.2
-
20
-
-
84977408603
-
Portfolio analysis, market equilibrium, and corporation finance
-
Hamada, R. S. 1969. Portfolio analysis, market equilibrium, and corporation finance. Journal of Finance: 13-31.
-
(1969)
Journal of Finance
, pp. 13-31
-
-
Hamada, R.S.1
-
21
-
-
0001685353
-
The effect of the firm's capital structure on the systematic risk of common stocks
-
May
-
-. 1972. The effect of the firm's capital structure on the systematic risk of common stocks. Journal of Finance (May): 435-452.
-
(1972)
Journal of Finance
, pp. 435-452
-
-
Hamada, R.S.1
-
22
-
-
0001036301
-
Economic consequences of accounting standards: The lease disclosure rule change
-
Imhoff, E. A., and J. K. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics 10 (4): 277-310.
-
(1988)
Journal of Accounting and Economics
, vol.10
, Issue.4
, pp. 277-310
-
-
Imhoff, E.A.1
Thomas, J.K.2
-
24
-
-
84965537985
-
The effects of recognition versus disclosure on shareholder risk and executive compensation
-
-, -, and -. 1993. The effects of recognition versus disclosure on shareholder risk and executive compensation. Journal of Accounting, Auditing, & Finance 8 (4): 335-368.
-
(1993)
Journal of Accounting, Auditing, & Finance
, vol.8
, Issue.4
, pp. 335-368
-
-
Imhoff, E.A.1
Thomas, J.K.2
Lipe, R.C.3
Wright, D.W.4
-
25
-
-
77249083880
-
An assessment of lessor accounting for residual values
-
Johnson, J. M., R. J. Dowen, and C. L. Norton. 1993. An assessment of lessor accounting for residual values. Accounting Horizons 7 (3): 55-65.
-
(1993)
Accounting Horizons
, vol.7
, Issue.3
, pp. 55-65
-
-
Johnson, J.M.1
Dowen, R.J.2
Norton, C.L.3
-
26
-
-
0000294096
-
The cost of capital, corporation finance, and the theory of investment
-
Modigliani, F., and M. Miller. 1958. The cost of capital, corporation finance, and the theory of investment. American Economic Review: 261-297.
-
(1958)
American Economic Review
, pp. 261-297
-
-
Modigliani, F.1
Miller, M.2
-
27
-
-
77249160084
-
The irrelevance of lease capitalization
-
Murray, D. 1982. The irrelevance of lease capitalization. Journal of Accounting, Auditing & Finance 5 (2): 154-159.
-
(1982)
Journal of Accounting, Auditing & Finance
, vol.5
, Issue.2
, pp. 154-159
-
-
Murray, D.1
-
28
-
-
85038793814
-
-
Nailor, H., and A. Lennard. 2000. Leases: Implementation of a New Approach. Financial Accounting Series No. 206-A. Norwalk, CT: Financial Accounting Foundation.
-
Nailor, H., and A. Lennard. 2000. Leases: Implementation of a New Approach. Financial Accounting Series No. 206-A. Norwalk, CT: Financial Accounting Foundation.
-
-
-
-
29
-
-
1542430301
-
Lessors' accounting and residual values: Comdisco, Barron's, and GAAP
-
Powers, M., and L. Revsine. 1989. Lessors' accounting and residual values: Comdisco, Barron's, and GAAP. The Accounting Review 64 (2): 346-368.
-
(1989)
The Accounting Review
, vol.64
, Issue.2
, pp. 346-368
-
-
Powers, M.1
Revsine, L.2
-
30
-
-
0010837834
-
What are the best and worst accounting standards?
-
Reither, C. L. 1998. What are the best and worst accounting standards? Accounting Horizons 12 (3): 283-292.
-
(1998)
Accounting Horizons
, vol.12
, Issue.3
, pp. 283-292
-
-
Reither, C.L.1
-
31
-
-
23844492911
-
The disclosure of capitalized lease information and stock prices
-
Ro, B. T. 1978. The disclosure of capitalized lease information and stock prices. Journal of Accounting Research 16 (2): 315-340.
-
(1978)
Journal of Accounting Research
, vol.16
, Issue.2
, pp. 315-340
-
-
Ro, B.T.1
-
32
-
-
84950180234
-
A mean-variance synthesis of corporation financial theory
-
Rubenstein, M. 1973. A mean-variance synthesis of corporation financial theory. Journal of Finance: 48-54.
-
(1973)
Journal of Finance
, pp. 48-54
-
-
Rubenstein, M.1
-
33
-
-
77249159064
-
A survey of research relating accounting numbers to systematic equity risk, with implications for risk disclosure and future research
-
Ryan, S. G. 1997. A survey of research relating accounting numbers to systematic equity risk, with implications for risk disclosure and future research. Accounting Horizons 11 (2): 82-95.
-
(1997)
Accounting Horizons
, vol.11
, Issue.2
, pp. 82-95
-
-
Ryan, S.G.1
-
34
-
-
85038727475
-
Notice of Adoption of Amendments to Regulation S-X Requiring Improved Disclosure of Leases
-
Securities and Exchange Commission SEC, Washington, D.C, SEC
-
Securities and Exchange Commission (SEC). 1973. Notice of Adoption of Amendments to Regulation S-X Requiring Improved Disclosure of Leases. Accounting Series Release No. 147. Washington, D.C.: SEC.
-
(1973)
Accounting Series Release
, vol.147
-
-
-
35
-
-
77249144183
-
The separate phases method of accounting for leveraged leases: Properties of the allocating rate and an algorithm for finding it
-
Shanno, D. F., and R. L. Weil. 1976. The separate phases method of accounting for leveraged leases: Properties of the allocating rate and an algorithm for finding it. Journal of Accounting Research 14 (2): 348-356.
-
(1976)
Journal of Accounting Research
, vol.14
, Issue.2
, pp. 348-356
-
-
Shanno, D.F.1
Weil, R.L.2
-
36
-
-
0000674202
-
Towards a positive theory of the determinants of accounting standards
-
Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determinants of accounting standards. The Accounting Review 53 (1): 112-134.
-
(1978)
The Accounting Review
, vol.53
, Issue.1
, pp. 112-134
-
-
Watts, R.L.1
Zimmerman, J.L.2
-
37
-
-
4243479541
-
Hazy earnings releases stir a call for standards
-
Interactive Edition March 23
-
Weil, J. 2001. Hazy earnings releases stir a call for standards. Wall Street Journal Interactive Edition (March 23).
-
(2001)
Wall Street Journal
-
-
Weil, J.1
|