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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 1 - 10 of 27
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Understanding the impacts on automobile leasing firm loss in China : an analysis of vehicle residual value risk and lease price patterns
Zhu, Jiazhe; Zhao, Yuefeng; He, Ping - 2025
Persistent link: https://www.econbiz.de/10015371363
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The effect of ASC 842 leases on bond yields
Jung, Taejin; Scarlat, Elvira - In: Finance research letters 67 (2024) 2, pp. 1-9
Persistent link: https://www.econbiz.de/10015062963
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Examining the potential impact of change in lease accounting in an intermediate accounting course
Andre, Sean M.; Embree, Joy L. - In: Advances in accounting education 26 (2023), pp. 79-103
Persistent link: https://www.econbiz.de/10014310396
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The effect of financial analysts on the economic implications of disclosed lease information : a note
Hsieh, Su-jane; Su, Yuli - In: Journal of applied accounting research 23 (2022) 2, pp. 340-361
Persistent link: https://www.econbiz.de/10012990412
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Operating lease obligations and corporate cash management
Cook, Douglas O.; Kieschnick, Robert L.; Moussawi, Rabih - In: The journal of corporate finance : contracting, … 69 (2021), pp. 1-12
Persistent link: https://www.econbiz.de/10012629661
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Leases on balance : a level playing field?
Kints, R. E. G. A. Ron van; Spoor, L. L. Louis - In: Advances in accounting : a research annual 44 (2019), pp. 3-9
Persistent link: https://www.econbiz.de/10012064218
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Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation
Giner Inchausti, Begoña; Merello, Paloma; Pardo, Francisca - In: Journal of business research : JBR 101 (2019), pp. 836-845
Persistent link: https://www.econbiz.de/10012103636
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Operating leases, operating leverage, operational inflexibility and sticky costs
Cook, Douglas O.; Kieschnick, Robert L.; Moussawi, Rabih - In: Finance research letters 31 (2019), pp. 369-373
Persistent link: https://www.econbiz.de/10012421637
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Effect of capitalizing operating leases on credit ratings : evidence from Japan
Kusano, Masaki - In: Journal of international accounting auditing & taxation 30 (2018), pp. 45-56
Persistent link: https://www.econbiz.de/10011858771
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What lies behind compliance with operating leases disclosure?
Arimany, Nuria; Fitó Bertran, Àngels; Moya, Soledad; … - In: Spanish journal of finance and accounting 47 (2018) 179, pp. 485-506
Persistent link: https://www.econbiz.de/10011980469
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