Decision usefulness of whole-asset operating lease capitalizations
Year of publication: |
2013
|
---|---|
Authors: | Graham, Roger C. ; King, Raymond, D. |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 29.2013, 1, p. 60-73
|
Subject: | Lease accounting | Minimum lease payments | Return on assets | Return on equity | right-of-use | Whole-asset | Leasing | Kapitaleinkommen | Capital income | Betriebliche Finanzwirtschaft | Managerial finance | Rechnungswesen | Accounting |
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