Capitalizing non-cancelable operating leases

Journal of International Financial Management and Accounting

Volumn 14, Issue 2, 2003, Pages 101-114

  Bennett, Bruce K ^a   Bradbury, Michael E ^a  

^a UNITEC INSTITUTE OF TECHNOLOGY   (New Zealand)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 53349144377     PISSN: 09541314     EISSN: 1467646X     Source Type: Journal    
DOI: 10.1111/1467-646X.00091     Document Type: Article

References (17)

1. Altman, E. I., R. G. Haldeman and P. Narayan, "ZETA analysis: A New Model to Identify Bankruptcy Risk of Corporations, " Journal of Banking and Finance, 1(1) (1977), pp. 29-54.
2. AMIR, Financial Reporting in the 1990s and Beyond, Association for Investment Management and Research, (1993) VA: Charlottesville.
3. Ashton, R. K. "Accounting for Finance Leases: A Field Test", Accounting and Business Research, 15 (1985), pp. 233-238.
4. Beattie, V., K. Edwards, and A. Goodacre, "The Impact of Constructive Operating Lease Capitalisation on Key Accounting Ratios, " Accounting and Business Research, 28 (1998), pp. 233-254.
5. Bennett, B. and M. E. Bradbury, "Footnote Disclosure and the Capitalization of Operating Leases, " New Zealand Investment Analyst, (1998), pp. 19-21.
6. Conlisk, J., "Why Bounded Rationality?" Journal of Economic Literature (June 1996), pp. 669-700.
7. Cottle, C., R. F. Murray and F. E. Block, Graham and Dodd's Security Analysis (New York: McGraw-Hill, 1988).
8. Elam, R., "The Effect of Lease Data on the Predictive Ability of Financial Ratios", Accounting Review, 50 (1) (1975), pp. 25-43.
9. Ely, K. M., "Operating Lease Accounting and the Market's Assessment of Equity Risk, " Journal of Accounting Research, 33(2) (1995), pp. 397-415.
10. G4+1, Accounting for Leases: A New Approach, (principal author W. McGregor), (Norwalk CT. FASB, 1996).
11. G411, Leases: Implementation of a New Approach (principal authors H. Nailor and A. Lennard), (Norwalk CT FASB, 2000).
12. Imhoff, E. A., R. C. Lipe, and D. W. Wright, "Operating Leases: Impact of Constructive Capitalization, " Accounting Horizons, 5 (1) (1991), pp. 51-63.
13. Imhoff, E. A., R. C. Lipe, and D. W. Wright, "The Effects of Recognition Versus Disclosure on Shareholder Risk and Executive Compensation, " Journal of Accounting, Auditing and Finance, 8(4) (1993), pp. 335-368.
14. Imhoff, E. A., R. C. Lipe, and D. W. Wright, "Is Footnote Disclosure an Adequate Alternative to Financial Statement Recognition?" Journal of Financial Statement Analysis, Fall, (1995), pp. 70-81.
15. Imhoff, E. A., R. C. Lipe and D. W. Wright, "Operating Leases: Income Effects of Constructive Capitalization, " Accounting Horizons, 11 (2) (1997), pp. 12-32.
16. Lipe, R., 2000, "Review of Research on Lease Accounting, " Working paper prepared for the 2000 AAA/FASB Conference.
17. Nelson, A. J., "Capitalizing Leases-the Effect on Financial Ratios", Journal of Accountancy, (July 1963), pp. 49-58.