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Accounting for leases by lessees

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  • El-Gazzar, Samir
  • Lilien, Steve
  • Pastena, Victor

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  • El-Gazzar, Samir & Lilien, Steve & Pastena, Victor, 1986. "Accounting for leases by lessees," Journal of Accounting and Economics, Elsevier, vol. 8(3), pages 217-237, October.
    • Handle: RePEc:eee:jaecon:v:8:y:1986:i:3:p:217-237
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    Citations

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    Cited by:

    1. Bradbury, Michael E., 2015. "The warehouse capital management policy – Treatment of leases," Journal of Accounting Education, Elsevier, vol. 33(3), pages 228-240.
    2. Jacques Sarremejeanne, 2011. "Les déterminants financiers des cessions-bail," Post-Print hal-00650571, HAL.
    3. Carmen Cotei & Joseph Farhat, 2017. "The Leasing Decisions of Startup Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 20(04), pages 1-30, December.
    4. Sylvain Durocher, 2008. "Canadian Evidence on the Constructive Capitalization of Operating Leases," Accounting Perspectives, John Wiley & Sons, vol. 7(3), pages 227-256, August.
    5. Athanasios P. Bellas & Christos Tzovas, 2008. "The Effects of Dependency on Debt Financing On Financial Reporting Policy: The Case of Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1-2), pages 13-30.
    6. Zhang, Shanshan & Liu, Chang, 2020. "State ownership and the structuring of lease arrangements," Journal of Corporate Finance, Elsevier, vol. 62(C).
    7. Schallheim, James & Wells, Kyle & Whitby, Ryan J., 2013. "Do leases expand debt capacity?," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 368-381.
    8. Younghee Park & Kyunga Na, 2018. "The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea," Social Sciences, MDPI, vol. 7(9), pages 1-18, September.
    9. Renata Stenka & Peter Taylor, 2010. "Setting UK standards on the concept of control: An analysis of lobbying behaviour," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 109-130.
    10. Thomas W. Scott, 1991. "Pension disclosures under SFAS No. 87: Theory and evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 62-81, September.

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