Works matching DE "OPERATING leases"

Results: 133

Anticipatory effects of accounting standards: the lease exposure draft.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 1543, doi. 10.1007/s11142-024-09861-5

By:

Qiu, Lin;
Ronen, Joshua

Publication type:

Article

BFH-Entscheidungen, insb. zum Ertragsteuerrecht, die der BFH am 21.3.2024 freigegeben hat. Part 1.

Published in:: FinanzRundschau, 2024, v. 106, n. 7, p. r4, doi. 10.9785/fr-2024-1060702
Publication type:: Article

Verpachtungsbetrieb gewerblicher Art: wirtschaftliche Betrachtungsweise.

Published in:: FinanzRundschau, 2022, v. 104, n. 1, p. 37, doi. 10.9785/fr-2022-1040107
Publication type:: Article

Розкриття інформації позабалансового обліку у фінансовій звітності підприємства.

Published in:

Accounting & Finance / Oblìk ì Fìnansi, 2020, n. 88, p. 12

By:

HEMBARSKA, N. Ye.;
DANYLKIV, Kh. P.;
GORBOVA, Kh. V.

Publication type:

Article

All Leases Aren't Created Equal.

Published in:: Financial Executive, 2012, v. 28, n. 4, p. 13
Publication type:: Article

Are Operating Leases Dead?

Published in:

Financial Executive, 2009, v. 25, n. 10, p. 63

By:

Boyadjis, George

Publication type:

Article

Tips for Evaluating Business Credit Risk.

Published in:

Financial Executive, 2004, v. 20, n. 8, p. 11

By:

Marshall, Jeffrey;
Heffes, Ellen M.

Publication type:

Article

The New Accounting for Operating Leases: Unintended Consequences in the Airline Industry.

Published in:

Journal of Accounting & Finance (2158-3625), 2022, v. 22, n. 4, p. 161, doi. 10.33423/jaf.v22i4.5477

By:

Bandeira, Renata;
Lyons, Bridget;
Trabuco, Carolyn

Publication type:

Article

Identification of Leases Under the New Leasing Standard.

Published in:

Journal of Accounting & Finance (2158-3625), 2021, v. 21, n. 2, p. 112, doi. 10.33423/jaf.v21i2.4242

By:

Poon, Wing W.

Publication type:

Article

The impact of operating lease reporting rules on firm efficiency: the moderating role of supply chain network structure.

Published in:

International Journal of Production Research, 2025, v. 63, n. 8, p. 2853, doi. 10.1080/00207543.2024.2411378

By:

Patel, Pankaj C.;
Jayaram, Jayanth "Jay"

Publication type:

Article

THE IMPACT OF LEASE ACCOUNTING STANDARDS ON AIRLINES WITH OPERATING LEASES: IMPLICATIONS FOR BENCHMARKING AND FINANCIAL ANALYSIS.

Published in:

Journal of Transportation Management, 2018, v. 28, n. 1, p. 15, doi. 10.22237/jotm/1530403380

By:

Caster, Paul;
Scheraga, Carl A.;
Olynick, Michael J.

Publication type:

Article

Accounting for Operating Leases in Unit Valuation Appraisal.

Published in:

Journal of Property Tax Assessment & Administration, 2008, v. 5, n. 3, p. 25, doi. 10.63642/1357-1419.1090

By:

Hamilton, Thomas;
Vang, David O.

Publication type:

Article

Operating Lease as Alternative Financing for REITs: a Viable Strategy or a Sign of Trouble?

Published in:

Journal of Real Estate Finance & Economics, 2022, v. 65, n. 2, p. 153, doi. 10.1007/s11146-021-09820-w

By:

Devos, Elizabeth;
Devos, Erik;
Li, He;
Tsang, Desmond

Publication type:

Article

Operating lease finance in the UK retail sector.

Published in:

International Review of Retail, Distribution & Consumer Research, 2003, v. 13, n. 1, p. 99, doi. 10.1080/0959396032000065373

By:

Goodacre, Alan

Publication type:

Article

Interpretation of the concept of liabilities in lease accounting.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2025, v. 28, n. 1, p. 57, doi. 10.6018/rcsar.538161

By:

Molina-Sánchez, Horacio;
de Vicente-Lama, Marta;
del Mar Ortiz-Gómez, Maria

Publication type:

Article

Editorial Vol. 15 Iss. 2 2017.

Published in:

Journal of New Business Ideas & Trends, 2017, v. 15, n. 2, p. ii

By:

Perrin, Ronald William;
Vucetic, Thomas

Publication type:

Article

Implications of the New Accounting Standard for Leases AASB 16 (IFRS 16) with the Inclusion of Operating Leases in the Balance Sheet.

Published in:

Journal of New Business Ideas & Trends, 2017, v. 15, n. 2, p. 1

By:

Joubert, Michelle;
Garvie, Leanda;
Parle, Gabrielle

Publication type:

Article

The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach.

Published in:

Accounting in Europe, 2018, v. 15, n. 1, p. 105, doi. 10.1080/17449480.2018.1433307

By:

Morales-Díaz, José;
Zamora-Ramírez, Constancio

Publication type:

Article

Requirements for the application of Financial Reporting Standard No. 16 Finance leases in economic units listed on the Iraqi Stock Exchange.

Published in:: Al-Anbar University Journal of Economic & Administration Sciences, 2020, v. 12, n. 30, p. 184
Publication type:: Article

Operating lease decision among east Asian firms; critical factors for sustainable development.

Published in:

Journal of Public Affairs (14723891), 2021, v. 21, n. 2, p. 1, doi. 10.1002/pa.2221

By:

Bugenbayev, Ruslan;
Shafighi, Najla;
Samadi, Behrang;
Chan Yin Fah, Benjamin;
Gharleghi, Behrooz

Publication type:

Article

How Lease Capitalization Under FASB Statement No. 13 Will Affect Financial Ratios.

Published in:

Financial Analysts Journal, 1979, v. 35, n. 1, p. 28, doi. 10.2469/faj.v35.n1.28

By:

Ingberman, Monroe;
Ronen, Joshua;
Sorter, George H.

Publication type:

Article

What lies behind compliance with operating leases disclosure?

Published in:

Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2018, v. 47, n. 4, p. 485, doi. 10.1080/02102412.2018.1500797

By:

Arimany, Nuria;
Fitó, M. Angels;
Moya, Soledad;
Orgaz, Neus

Publication type:

Article

Considering the effects of operating lease capitalization on key financial ratios.

Published in:

Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2013, v. 42, n. 159, p. 341

By:

Fitó, M. Ángels;
Moya, Soledad;
Orgaz, Neus

Publication type:

Article

IFRS 16 AND ITS IMPACTS ON AVIATION INDUSTRY.

Published in:

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019, v. 67, n. 5, p. 1369, doi. 10.11118/actaun201967051369

By:

Veverková, Alžběta

Publication type:

Article

IZAZOVI U IMPLEMENTACIJI I UČINCI PRIMJENE MSFI-ja 16 NAJMOVI U BANKAMA.

Published in:

Proceedings of the Faculty of Economics & Business in Zagreb / Zbornik Ekonomskog Fakulteta u Zagrebu, 2020, v. 18, n. 2, p. 121, doi. 10.22598/zefzg.2020.2.121

By:

Hladika, Mirjana;
Mužević, Antonija

Publication type:

Article

Casos especiales en el registro de los arrendamientos (I<sup>a</sup> parte).

Published in:

Partida Doble, 2011, v. 22, n. 231, p. 72

By:

Sánchez, Juan Antonio Astorga

Publication type:

Article

Do firms lease to hedge? CEO risk‐taking and operating lease intensity.

Published in:

European Financial Management, 2021, v. 27, n. 3, p. 426, doi. 10.1111/eufm.12282

By:

Devos, Erik;
Li, He

Publication type:

Article

Non-cancellable Operating Leases and Operating Leverage.

Published in:

European Financial Management, 2016, v. 22, n. 4, p. 576, doi. 10.1111/eufm.12069

By:

Dogan, Figen Gunes

Publication type:

Article

The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies.

Published in:

Intangible Capital, 2018, v. 14, n. 3, p. 445, doi. 10.3926/ic.1168

By:

Pardo, Francisca;
Giner, Begoña

Publication type:

Article

Did the Recognition of Operating Leases Cause a Decline in Equity Valuations?

Published in:

Journal of Behavioral Finance, 2024, v. 25, n. 4, p. 449, doi. 10.1080/15427560.2023.2207021

By:

Milian, Jonathan A.;
Lee, E. Jin

Publication type:

Article

Efekti primjene novog koncepta priznavanja lizinga na fnansijske izvještaje i pokazatelje.

Published in:

Financing, 2020, n. 3, p. 17, doi. 10.7251/FIN2003017P

By:

Poljašević, Jelena;
Radulović, Maja

Publication type:

Article

A transparent transition? An investigation of firm disclosure regarding the expected impact of the new lease standard.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2022, v. 33, n. 3, p. 31, doi. 10.1002/jcaf.22543

By:

Comiran, Fernando H.;
Franzen, Laurel;
Graham, Carol M.

Publication type:

Article

Lease accounting: Back to the future?

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2012, v. 23, n. 5, p. 71, doi. 10.1002/jcaf.21787

By:

Henry, Elaine;
Holzmann, Oscar J.

Publication type:

Article

Capturing the benefits of operating and synthetic leases.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2006, v. 18, n. 1, p. 45, doi. 10.1002/jcaf.20262

By:

Duke, Joanne C.;
Hsieh, Su-Jane

Publication type:

Article

IFRS 16 (TFRS 16)'NIN FİNANSAL TABLOLAR VE FİNANSAL ORANLARA ETKİSİ.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2023, v. 23, n. 70, p. 149, doi. 10.55322/mdbakis.1256944

By:

BAHADIR, Oğuzhan

Publication type:

Article

Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard.

Published in:

Accounting Review, 2024, v. 99, n. 3, p. 315, doi. 10.2308/TAR-2022-0290

By:

Li, Bin;
Venkatachalam, Mohan

Publication type:

Article

Reporting and Non-Reporting Incentives in Leasing.

Published in:

Accounting Review, 2019, v. 94, n. 6, p. 137, doi. 10.2308/accr-52367

By:

Caskey, Judson;
Ozel, N. Bugra

Publication type:

Article

Information Pursuit in Financial Statement Analysis: Effects of Choice, Effort, and Reconciliation.

Published in:

Accounting Review, 2007, v. 82, n. 3, p. 731, doi. 10.2308/accr.2007.82.3.731

By:

Nelson, Mark W.;
Tayler, William B.

Publication type:

Article

Financial Lease Evaluation Under Conditions of Uncertainty: A Comment.

Published in:

Accounting Review, 1974, v. 49, n. 4, p. 796

By:

Schipper, Katherine;
Twombly, John R.;
Weil, Roman L.

Publication type:

Article

Financial Lease Evaluation Under Conditions of Uncertainty: A Comment.

Published in:

Accounting Review, 1974, v. 49, n. 4, p. 794

By:

Findlay, III, M. Chapman

Publication type:

Article

Operating lease decision and the impact of capitalization in a bank-oriented country.

Published in:

Applied Economics, 2017, v. 49, n. 19, p. 1886, doi. 10.1080/00036846.2016.1229416

By:

Giner, Begoña;
Pardo, Francisca

Publication type:

Article

Like-Kind Exchange Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 2, p. 25

By:

Foster, Mary B.

Publication type:

Article

Dal metodo patrimoniale al right of use model. Gli effetti sul bilancio della contabilizzazione del leasing.

Published in:

Economia Aziendale Online, 2021, v. 12, n. 4, p. 507, doi. 10.13132/2038-5498/12.4.507-544

By:

Navaroni, Matteo;
Panigati, Mirko;
Medina, Serena;
Baldini, Giuseppe

Publication type:

Article

INVESTIGATING THE IMPACT OF IFRS 16 ADOPTION IN THE SERBIAN HOTEL INDUSTRY.

Published in:

European Journal of Applied Economics, 2024, v. 21, n. 1, p. 1, doi. 10.5937/EJAE21-49180

By:

Kljajić, Maja;
Mizdraković, Vule

Publication type:

Article

Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status.

Published in:

Journal of Finance (Wiley-Blackwell), 1998, v. 53, n. 1, p. 131, doi. 10.1111/0022-1082.55404

By:

GRAHAM, JOHN R.;
LEMMON, MICHAEL L.;
SCHALLHEIM, JAMES S.

Publication type:

Article

A Model for the Determination of "Fair" Premiums on Lease Cancellation Insurance Policies.

Published in:

Journal of Finance (Wiley-Blackwell), 1985, v. 40, n. 5, p. 1439, doi. 10.2307/2328123

By:

SCHALLHEIM, JAMES S.;
MCCONNELL, JOHN J.

Publication type:

Article

Costes iniciales en los ARRENDAMIENTOS.

Published in:

Revista Contable, 2016, n. 43, p. 50

By:

del Busto Méndez, Juan

Publication type:

Article

Hacia una nueva propuesta de contabilización de los ARRENDAMIENTOS.

Published in:

Revista Contable, 2013, n. 15, p. 12

By:

Lorente Salmerón, Francisco Javier;
Lorente Salmerón, Antonio E.

Publication type:

Article

Impact of New Standard "IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey.

Published in:

Business & Economics Research Journal, 2016, v. 7, n. 4, p. 143, doi. 10.20409/berj.2016422344

By:

Öztürk, Meryem;
Serçemeli, Murat

Publication type:

Article

New Revenue Procedures On Leveraged Leases.

Published in:

Strategic Finance, 2001, v. 83, n. 4, p. 11

By:

Bloom, Robert;
Cenker, William J.

Publication type:

Article