Recognition versus disclosure: Operating lease capitalization and managerial leasing decisions
YS Yoon - Available at SSRN 3689446, 2020 - papers.ssrn.com
I examine whether and how the recognition of operating leases on balance sheets
influences managerial leasing decisions. In 2019 the FASB implemented ASC 842, which …
influences managerial leasing decisions. In 2019 the FASB implemented ASC 842, which …
Accounting Standards Updates, Investments in Accounting Information Systems, and Firms' Internal Information Environments
E Gelsomin - 2022 - search.proquest.com
While the implementation of new accounting standards requires significant firm resources,
the literature is largely silent on how firms allocate resources to comply with new accounting …
the literature is largely silent on how firms allocate resources to comply with new accounting …
[图书][B] Economic Determinants and Consequences of Corporate Disclosures
YS Yoon - 2022 - search.proquest.com
Corporate disclosures are important means for managers to communicate firm performance
and are essential information sources for investors. This dissertation examines corporate …
and are essential information sources for investors. This dissertation examines corporate …
[图书][B] ASC 842 and the Investment, Financing, and Accounting Decisions of EBITDA-Focused Firms
M Al-Matouq - 2022 - search.proquest.com
This study examines the effect of ASC 842 on the leasing and long-term asset purchase
decisions of firms that use EBITDA in executive incentive plans. ASC 842 requires firms to …
decisions of firms that use EBITDA in executive incentive plans. ASC 842 requires firms to …