The relation between accounting information in debt covenants and operating leases
Daniel Gyung H. Paik, Joyce A. van der Laan Smith, Brandon Byunghwan Lee, and Sung Wook Yoon
| Year of publication: |
December 2015
|
|---|---|
| Authors: | Paik, Daniel Gyung H. ; Laan Smith, Joyce van der ; Lee, Brandon Byunghwan ; Yoon, Sung Wook |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 4, p. 969-996
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| Subject: | lease accounting | operating leases | debt covenants | accounting standards | Leasing | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | IFRS | Betriebliche Finanzwirtschaft | Managerial finance | Bilanz | Balance sheet |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-51214 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011428934