The warehouse capital management policy – Treatment of leases
Author
Abstract
Suggested Citation
DOI: 10.1016/j.jaccedu.2015.04.004
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- 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.
- Beattie, Vivien & Goodacre, Alan & Thomson, Sarah Jane, 2006. "International lease-accounting reform and economic consequences: The views of U.K. users and preparers," The International Journal of Accounting, Elsevier, vol. 41(1), pages 75-103.
- Imhoff, E.A. & Thomas, J.K., 1988. "Economic Consequences Of Accounting Standards: The Lease Disclosure Rule Change," Papers fb-_88-36, Columbia - Graduate School of Business.
- Imhoff, Eugene Jr. & Thomas, Jacob K., 1988. "Economic consequences of accounting standards : The lease disclosure rule change," Journal of Accounting and Economics, Elsevier, vol. 10(4), pages 277-310, December.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Spiceland, Charlene & Spiceland, David & Njoroge, Phillip Kamau, 2018. "Tourist Trap: The new lease accounting standard and debt covenants," Journal of Accounting Education, Elsevier, vol. 45(C), pages 45-59.
- Gray, David L. & Daly, Abbie L., 2019. "Home Technology Innovations, Inc.: Transitioning to the new leasing standard," Journal of Accounting Education, Elsevier, vol. 49(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Sylvain Durocher, 2008. "Canadian Evidence on the Constructive Capitalization of Operating Leases," Accounting Perspectives, John Wiley & Sons, vol. 7(3), pages 227-256, August.
- Patrik Svoboda & Hana Bohušová, 2012. "Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(7), pages 345-358.
- Zhang, Shanshan & Liu, Chang, 2020. "State ownership and the structuring of lease arrangements," Journal of Corporate Finance, Elsevier, vol. 62(C).
- Darren Henderson & Patricia C. O’Brien, 2017. "The standard-setters’ toolkit: can principles prevail over bright lines?," Review of Accounting Studies, Springer, vol. 22(2), pages 644-676, June.
- Jacques Sarremejeanne, 2011. "Les déterminants financiers des cessions-bail," Post-Print hal-00650571, HAL.
- Rey, Andrea & Maglio, Roberto & Rapone, Valerio, 2020. "Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
- Denise A. Jones, 2013. "Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1099-1132, September.
- Lim, Steve C. & Mann, Steven C. & Mihov, Vassil T., 2017. "Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 100-114.
- Preeti Choudhary & Shivaram Rajgopal & Mohan Venkatachalam, 2009. "Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123‐R," Journal of Accounting Research, Wiley Blackwell, vol. 47(1), pages 105-146, March.
- Begoña Giner & Francisca Pardo, 2018. "The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16," Australian Accounting Review, CPA Australia, vol. 28(4), pages 496-511, December.
- Lewis, Craig & Verwijmeren, Patrick, 2014. "Cash-settled convertible bonds and the value relevance of their accounting treatment," Journal of Corporate Finance, Elsevier, vol. 24(C), pages 101-111.
- Dean Hanlon, 2019. "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, vol. 44(3), pages 355-387, August.
- Beattie, Vivien & Goodacre, Alan & Thomson, Sarah Jane, 2006. "International lease-accounting reform and economic consequences: The views of U.K. users and preparers," The International Journal of Accounting, Elsevier, vol. 41(1), pages 75-103.
- Anup Srivastava, 2019. "Improving the measures of real earnings management," Review of Accounting Studies, Springer, vol. 24(4), pages 1277-1316, December.
- Kusano, Masaki & Sakuma, Yoshihiro & Tsunogaya, Noriyuki, 2016. "Economic consequences of changes in the lease accounting standard: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 73-88.
- David Folsom & Paul Hribar & Richard D. Mergenthaler & Kyle Peterson, 2017. "Principles-Based Standards and Earnings Attributes," Management Science, INFORMS, vol. 63(8), pages 2592-2615, August.
- Preetika Joshi & Edmund Outslay & Anh Persson & Terry Shevlin & Aruhn Venkat, 2020. "Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2357-2397, December.
- Eli Amir & Amir Ziv, 1997. "Economic Consequences of Alternative Adoption Rules for New Accounting Standards," Contemporary Accounting Research, John Wiley & Sons, vol. 14(3), pages 543-568, September.
- Balsam, Steven & Haw, In-Mu & Lilien, Steven B., 1995. "Mandated accounting changes and managerial discretion," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 3-29, July.
- Chen, Ciao-Wei & Correia, Maria & Urcan, Oktay, 2023. "Accounting for leases and corporate investment," LSE Research Online Documents on Economics 117182, London School of Economics and Political Science, LSE Library.
More about this item
Keywords
Lease accounting; Constructive lease capitalisation; International Financial Reporting Standards; Debt agreements; Financial ratios; Accounting case study; Teaching resources;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:33:y:2015:i:3:p:228-240. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.