Current lease accounting standards classify leases as either operating or finance leases.
Operating leases do not require recognition of lease assets or lease liabilities on the …

Accounting for corporate leasing activities has been examined and debated for more than
30 years. Currently both the Financial Accounting Standards Board (FASB) and International …

This qualitative study examines the relationship between the mission statements of 161
Italian B Corps and their social impact performance, measured by the B Impact Assessment …

This study reveals themes and trends in accounting research over the past 20 years by
utilizing natural language processing and text‐mining techniques. We generated a corpus …

Previous studies demonstrate that accounting choices could, directly and indirectly, affect
firm performance. We investigate whether accounting choices and financial ratios could …

Solving key tasks of economic growth and increasing the level of social responsibility of the
construction industry require the use of the scientific and technical potential, implementation …

Abstract We extend Williamson, 1973, Williamson, 1987 transaction economics research to
leased assets to help explain why some assets are acquired by capital lease and the use of …

Şirketlerin finansman sağlama teknikleri arasında önemli bir yeri olan kiralama, birçok farklı
sektör ve şirket tarafından kullanılan bir araçtır. Kiralama işlemleri muhasebeleştirilirken ise …

Theoretical studies question the ability of financial statement information to provide evidence
about a firm's economic performance, as the mathematical relation between a firm's …

The recent change in financial reporting for lease obligations provides an opportunity to
assess whether the new disclosures improve the information environment available for …