In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers …. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and … all of its financial information.  Off-balance sheet financing is one of the hot topics in accounting for leases because …

This study examines the importance of board of director characteristics on the relationship between accounting earnings … and security returns. Extant literature has shown that the strength of the relationship between accounting earnings and … over accounting information and may make accounting choices that are in their own self-interest and not representative of …