Capturing the benefits of operating and synthetic leases

Journal of Corporate Accounting and Finance

Volumn 18, Issue 1, 2006, Pages 45-52

  Duke, Joanne C ^a   Hsieh, Su Jane ^a  

^a SAN FRANCISCO STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 53349144383     PISSN: 10448136     EISSN: 10970053     Source Type: Journal    
DOI: 10.1002/jcaf.20262     Document Type: Article

References (5)

1. Benston, J. G., & Hartgraves, A. L. (2002). Enron: What happened and what we can learn from it. Journal of Accounting and Public Policy, 21, 105–127.
2. FASB regulations change SPE treatment. (2002, October). Asset Finance International, p. 6.
3. Imhoff, E. A., Lipe, R. C., & Wright, D. W. (1991, March). Operating leases: Impact of constructive capitalization. Accounting Horizons, 5(1), 51–63.
4. Kaikati, J. G. (2004). Synthetic leases: Red flags in retailing. International Journal of Retail & Distribution Management, 32, 476–481.
5. Weil, J. (2004, September 22). Open secrets: How leases play a shadowy role in accounting—Despite a post-Enron push, companies can still keep big debts off balance sheets. Wall Street Journal, p. A1.