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  • Search: subject:"Operating leases"
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Year of publication
Subject
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Leasing 21 Operating leases 14 operating leases 8 Betriebliche Finanzwirtschaft 7 Managerial finance 7 IFRS 6 Accounting 4 Leases 4 Betriebliche Kennzahl 3 Corporate disclosure 3 Financial ratio 3 Operating Leases 3 Rechnungswesen 3 Unternehmenspublizität 3 lease accounting 3 off-balance sheet financing 3 Balance sheet 2 Bilanz 2 Capital structure 2 Corporate finance 2 Credit rating 2 Efficient market hypothesis 2 Effizienzmarkthypothese 2 IASB 2 IFRS 16 2 Kapitalstruktur 2 Kreditwürdigkeit 2 Off-balance sheet financing 2 Theorie 2 Theory 2 Unternehmensfinanzierung 2 business risk 2 equity risk 2 financial risk 2 leases 2 operating risk 2 recognition versus disclosure 2 ASC 842 1 Accounting standards 1 Alquileres 1
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Online availability
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Undetermined 17 Free 2
Type of publication
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Article 24 Book / Working Paper 3
Type of publication (narrower categories)
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Article in journal 18 Aufsatz in Zeitschrift 18 review 1
Language
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English 20 Undetermined 7
Author
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Cook, Douglas O. 2 Fitó Bertran, Àngels 2 Giner Inchausti, Begoña 2 Kieschnick, Robert L. 2 Kraft, Anastasia 2 Lopatta, Kerstin 2 Moussawi, Rabih 2 Moya, Soledad 2 Pardo, Francisca 2 Andre, Sean M. 1 Arimany, Nuria 1 Beattie, Vivien A. 1 Corina, Miculescu 1 De Villiers, Rikus R. 1 Devos, Erik 1 Embree, Joy L. 1 Fülbier, Rolf Uwe 1 Goodacre, Alan 1 He, Ping 1 Hsieh, Su-jane 1 Jennergren, L. Peter 1 Jung, Taejin 1 Kints, R. E. G. A. Ron van 1 Kusano, Masaki 1 Laan Smith, Joyce van der 1 Lee, Brandon Byunghwan 1 Lim, Steve C. 1 Mann, Steven C. 1 Merello, Paloma 1 Middelberg, Sanlie L. 1 Mihov, Vassil T. 1 Morais, Ana Isabel 1 Muthupandian, K S 1 Nicolae, Miculescu Marius - 1 Orgaz Guerrero, Neus 1 Orgaz, Neus 1 Paik, Daniel Gyung H. 1 Pferdehirt, Marc Henrik 1 Porter, Gary E. 1 Rahman, Shofiqur 1
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Institution
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Economics Institute for Research (SIR), Handelshögskolan i Stockholm 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
Published in...
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Accounting horizons : a quarterly publication of the American Accounting Association 2 Finance research letters 2 Spanish journal of finance and accounting 2 The journal of corporate finance : contracting, governance and organization 2 Academia Revista Latinoamericana de Administración 1 Advances in accounting : a research annual 1 Advances in accounting education 1 Applied economics 1 Financial services review : the journal of individual financial management 1 International Journal of Accounting, Auditing and Performance Evaluation 1 International business and economics research journal 1 International journal of accounting, auditing and performance evaluation : IJAAPE 1 Journal of Corporate Finance 1 Journal of applied accounting research 1 Journal of business research : JBR 1 Journal of international accounting auditing & taxation 1 Knowledge Horizons - Economics 1 MPRA Paper 1 Revista de Ciencias Económicas 1 SSE/EFI Working Paper Series in Business Administration 1 Schmalenbach Business Review (sbr) 1
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Source
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ECONIS (ZBW) 18 RePEc 7 USB Cologne (EcoSocSci) 1 Other ZBW resources 1
Showing 11 - 20 of 27
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The impact of the capitalization of operating leases : a guide for individual investors
Trifts, Jack W.; Porter, Gary E. - In: Financial services review : the journal of individual … 26 (2017) 2, pp. 205-220
Persistent link: https://www.econbiz.de/10011761488
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Operating lease decision and the impact of capitalization in a bank-oriented country
Giner Inchausti, Begoña; Pardo, Francisca - In: Applied economics 49 (2017) 19, pp. 1886-1900
Persistent link: https://www.econbiz.de/10011816984
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Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings
Lim, Steve C.; Mann, Steven C.; Mihov, Vassil T. - In: The journal of corporate finance : contracting, … 42 (2017), pp. 100-114
Persistent link: https://www.econbiz.de/10011674027
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Arrendamientos en costa rica, tres dimensiones distintas: contable, tributaria y financiera
Solé Madrigal, Roberto - In: Revista de Ciencias Económicas 30 (2011) 01
En las últimos años, la competividad por el dinero y su rentabilidad, se ha convertido en uno de los puntos más importantes tanto en empresas como en organizaciones. En este sentido, y siendo el dinero escaso, el arrendamiento como fuente de financiamiento, ha generado un enorme atractivo, al...
Persistent link: https://www.econbiz.de/10010961115
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IAS 17 Leases - A Closer Look
Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2009
The International Accounting Standards Committee issued the the International Accounting Standard 17, Leases. The objective of IAS 17 is to prescribe, for lessees and lessors, the appropriate accounting treatment and disclosures to apply in relation to leases. This article presents a closer look...
Persistent link: https://www.econbiz.de/10009278285
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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Leases : a review of contemporary academic literature relating to lessees
Spencer, Angela Wheeler; Webb, Thomas Z. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 997-1023
Persistent link: https://www.econbiz.de/10011428936
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Location and lease intensity
Devos, Erik; Rahman, Shofiqur - In: Journal of Corporate Finance 29 (2014) C, pp. 20-36
, we examine the impact of firms' location on the use of operating leases. The main idea of our paper is that, because … financial centers, rural firms are less likely to use operating leases. Consistent with this hypothesis, we show that rural …
Persistent link: https://www.econbiz.de/10011117518
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IASB changes on leasing - a study discovering the impact of lease disclosures in the assessment of equity risk
Kraft, Anastasia; Lopatta, Kerstin - In: International Journal of Accounting, Auditing and … 9 (2013) 1, pp. 27-57
, investors include operating leases in the measurement of equity risk in addition to operating risk and reported financial risk …
Persistent link: https://www.econbiz.de/10010670420
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Considering the effects of operating lease capitalization on key financial ratios
Fitó Bertran, Àngels; Moya, Soledad; Orgaz, Neus - In: Spanish journal of finance and accounting 42 (2013) 159, pp. 341-369
Persistent link: https://www.econbiz.de/10010200648
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