Tourist Trap: The new lease accounting standard and debt covenants
Author
Abstract
Suggested Citation
DOI: 10.1016/j.jaccedu.2018.08.001
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Bradbury, Michael E., 2015. "The warehouse capital management policy – Treatment of leases," Journal of Accounting Education, Elsevier, vol. 33(3), pages 228-240.
- Hernán Ortiz-Molina & María Penas, 2008.
"Lending to small businesses: the role of loan maturity in addressing information problems,"
Small Business Economics, Springer, vol. 30(4), pages 361-383, April.
- Ortiz-Molina, H. & Penas, M.F., 2004. "Lending to Small Businesses : The Role of Loan Maturity in Adressing Information Problems," Discussion Paper 2004-99, Tilburg University, Center for Economic Research.
- Ortiz-Molina, H. & Penas, M.F., 2004. "Lending to Small Businesses : The Role of Loan Maturity in Adressing Information Problems," Other publications TiSEM c3daba3a-6d1b-4bc8-b93c-7, Tilburg University, School of Economics and Management.
- Diego Comin & Richard H. K. Vietor, 2016. "China “Unbalanced”," World Scientific Book Chapters, in: DRIVERS OF COMPETITIVENESS, chapter 3, pages 49-80, World Scientific Publishing Co. Pte. Ltd..
- ., 2016. "The economic approach to the balance of payments," Chapters, in: The International Monetary System and the Theory of Monetary Systems, chapter 9, pages 68-87, Edward Elgar Publishing.
- ., 2016. "The accounting approach to the balance of payments," Chapters, in: The International Monetary System and the Theory of Monetary Systems, chapter 8, pages 63-67, Edward Elgar Publishing.
- Dan Li & Kai Huang, 2016. "Truck loading with weight balancing considerations," International Journal of Operational Research, Inderscience Enterprises Ltd, vol. 26(4), pages 383-397.
- ., 2016. "Fiscal institutions and budget balances," Chapters, in: Fiscal Decentralization and Budget Control, chapter 1, pages 1-22, Edward Elgar Publishing.
- Grimm, Stephanie Dehning & Blazovich, Janell L., 2016. "Developing student competencies: An integrated approach to a financial statement analysis project," Journal of Accounting Education, Elsevier, vol. 35(C), pages 69-101.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Everaert, Patricia & Safari, Maryam, 2021. "Digital self-contained module to assist a writing task on evaluating the financial, social, and environmental performance of a company: Teaching note," Journal of Accounting Education, Elsevier, vol. 57(C).
- Gray, David L. & Daly, Abbie L., 2019. "Home Technology Innovations, Inc.: Transitioning to the new leasing standard," Journal of Accounting Education, Elsevier, vol. 49(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- ManYing Kang & Marcel Ausloos, 2017. "An Inverse Problem Study: Credit Risk Ratings as a Determinant of Corporate Governance and Capital Structure in Emerging Markets: Evidence from Chinese Listed Companies," Economies, MDPI, vol. 5(4), pages 1-23, November.
- Holmes, Amy F. & Rasmussen, Stephanie J., 2018. "Using Pinterest to stimulate student engagement, interest, and learning in managerial accounting courses," Journal of Accounting Education, Elsevier, vol. 43(C), pages 43-56.
- Song Zhang & Liang Han & Konstantinos Kallias & Antonios Kallias, 2021. "The value of in-person banking: evidence from U.S. small businesses," Review of Quantitative Finance and Accounting, Springer, vol. 57(4), pages 1393-1435, November.
- Katrien Kestens & Philippe Van Cauwenberge & Johan Christiaens, 2012. "The Effect of the Notional Interest Deduction on the Capital Structure of Belgian SMEs," Environment and Planning C, , vol. 30(2), pages 228-247, April.
- Tensie Steijvers & Wim Voordeckers, 2009. "Collateral And Credit Rationing: A Review Of Recent Empirical Studies As A Guide For Future Research," Journal of Economic Surveys, Wiley Blackwell, vol. 23(5), pages 924-946, December.
- Enrico Colombatto & Arie Melnik & Chiara Monticone, 2012.
"Relationships and availability of credit to new small firms,"
ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, vol. 2012(1), pages 5-21.
- Colombatto, Enrico & Melnik, Arie & Monticone, Chiara, "undated". "Relationships and the availability of credit to New Small Firms," Working Papers WP2011/11, University of Haifa, Department of Economics, revised 23 Oct 2011.
- Colombatto, Enrico & Melnik, Arie & Monticone, Chiara, 2011. "Relationships and The Availability of Credit To New Small Firms," IEL Working Papers 6, Institute of Public Policy and Public Choice - POLIS.
- Amon Simba & Mahdi Tajeddin & Léo-Paul Dana & Domingo E. Ribeiro Soriano, 2024. "Deconstructing involuntary financial exclusion: a focus on African SMEs," Small Business Economics, Springer, vol. 62(1), pages 285-305, January.
- Cuneyt Orman & Bulent Koksal, 2015.
"Structure of Debt Maturity across Firm Types,"
Working Papers
1521, Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
- Cuneyt Orman & Bulent Koksal, 2015. "Structure Of Debt Maturity Across Firm Types," IPEK Working Papers 1504, Ipek University, Department of Economics.
- Oliver Lukason & María-del-Mar Camacho-Miñano, 2020. "Corporate Governance Characteristics of Private SMEs’ Annual Report Submission Violations," JRFM, MDPI, vol. 13(10), pages 1-19, September.
- van Horen, Neeltje & Kotidis, Antonios, 2018.
"Repo market functioning: The role of capital regulation,"
CEPR Discussion Papers
13090, C.E.P.R. Discussion Papers.
- Van Horen, Neeltje & Kotidis, Antonis, 2018. "Repo market functioning: the role of capital regulation," Bank of England working papers 746, Bank of England.
- Heidi Vander Bauwhede & Michiel De Meyere & Philippe Van Cauwenberge, 2015. "Financial reporting quality and the cost of debt of SMEs," Small Business Economics, Springer, vol. 45(1), pages 149-164, June.
- Degryse, H.A. & Havrylchyk, O. & Jurzyk, E. & Kozak, S., 2009.
"Foreign Bank Entry and Credit Allocation in Emerging Markets,"
Other publications TiSEM
fa54a876-1262-44c9-8099-7, Tilburg University, School of Economics and Management.
- Degryse, H.A. & Havrylchyk, O. & Jurzyk, E. & Kozak, S., 2009. "Foreign Bank Entry and Credit Allocation in Emerging Markets," Other publications TiSEM b623fe4c-3d92-41fa-9e4c-d, Tilburg University, School of Economics and Management.
- Sylwester Kozak & Ms. Emilia M Jurzyk & Hans Degryse & Olena Havrylchyk, 2009. "Foreign Bank Entry and Credit Allocation in Emerging Markets," IMF Working Papers 2009/270, International Monetary Fund.
- Degryse, H.A. & Havrylchyk, O. & Jurzyk, E. & Kozak, S., 2009. "Foreign Bank Entry and Credit Allocation in Emerging Markets," Discussion Paper 2009-94, Tilburg University, Center for Economic Research.
- Ono, Arito & Sakai, Koji & Uesugi, Iichiro, 2012.
"The effects of collateral on firm performance,"
Journal of the Japanese and International Economies, Elsevier, vol. 26(1), pages 84-109.
- Ono, Arito & Sakai, Koji & 坂井, 功治 & Uesugi, Iichiro & 植杉, 威一郎, 2011. "The Effects of Collateral on Firm Performance," Working Paper Series 5, Center for Interfirm Network, Institute of Economic Research, Hitotsubashi University.
- Kachkach, Islam & Uchida, Hirofumi, 2022. "Bank–firm relationship and loan maturity: Evidence from Japanese SMEs," Journal of the Japanese and International Economies, Elsevier, vol. 66(C).
- Saibal Ghosh, 2012.
"Foreign Banks in India: Liabilities or Assets?,"
Economic Papers, The Economic Society of Australia, vol. 31(2), pages 225-243, June.
- Ghosh, Saibal, 2012. "Foreign banks in India: liabilities or assets?," MPRA Paper 39802, University Library of Munich, Germany.
- Degryse, H.A. & de Goeij, P. C. & Kappert, P., 2009.
"The Impact of Firm and Industry Characteristics on Small Firms' Capital Structure : Evidence from Dutch Panel Data,"
Discussion Paper
2009-21, Tilburg University, Center for Economic Research.
- Degryse, H.A. & de Goeij, P. C. & Kappert, P., 2009. "The Impact of Firm and Industry Characteristics on Small Firms' Capital Structure : Evidence from Dutch Panel Data," Other publications TiSEM 7a625fbf-ee1b-41f9-a8c1-5, Tilburg University, School of Economics and Management.
- Stephan, Andreas & Talavera, Oleksandr & Tsapin, Andriy, 2011.
"Corporate debt maturity choice in emerging financial markets,"
The Quarterly Review of Economics and Finance, Elsevier, vol. 51(2), pages 141-151, May.
- Stephan, Andreas & Talavera, Oleksandr & Tsapin, Andriy, 2010. "Corporate Debt Maturity Choice in Emerging Financial Markets," JIBS Working Papers 2010-2, Jönköping International Business School.
- Andreas Stephan & Oleksandr Talavera & Andriy Tsapin, 2010. "Corporate Debt Maturity Choice in Emerging Financial Markets," University of East Anglia Applied and Financial Economics Working Paper Series 010, School of Economics, University of East Anglia, Norwich, UK..
- Li, Chunshuo & Ongena, Steven, 2015.
"Bank loan announcements and borrower stock returns before and during the recent financial crisis,"
Journal of Financial Stability, Elsevier, vol. 21(C), pages 1-12.
- Chunshuo LI & Steven ONGENA, 2014. "Bank Loan Announcements and Borrower Stock Returns Before and During the Recent Financial Crisis," Swiss Finance Institute Research Paper Series 14-26, Swiss Finance Institute, revised Jul 2015.
- Beck, T.H.L. & Ioannidou, V. & Schäfer, L., 2012.
"Foreigners vs. Natives : Bank Lending Technologies and Loan Pricing,"
Other publications TiSEM
27d1ebf0-b7f4-45fa-8b35-3, Tilburg University, School of Economics and Management.
- Beck, T.H.L. & Ioannidou, V. & Schäfer, L., 2012. "Foreigners vs. Natives : Bank Lending Technologies and Loan Pricing," Other publications TiSEM f7b5aefc-adc0-433f-b52f-6, Tilburg University, School of Economics and Management.
- Beck, T.H.L. & Ioannidou, V. & Schäfer, L., 2012. "Foreigners vs. Natives : Bank Lending Technologies and Loan Pricing," Discussion Paper 2012-055, Tilburg University, Center for Economic Research.
- Allen N. Berger & Marco A. Espinosa‐Vega & W. Scott Frame & Nathan H. Miller, 2005.
"Debt Maturity, Risk, and Asymmetric Information,"
Journal of Finance, American Finance Association, vol. 60(6), pages 2895-2923, December.
- Allen N. Berger & Marco A. Espinosa-Vega & W. Scott Frame & Nathan H. Miller, 2004. "Debt maturity, risk, and asymmetric information," FRB Atlanta Working Paper 2004-32, Federal Reserve Bank of Atlanta.
- Allen N. Berger & Marco A. Espinosa-Vega & W. Scott Frame & Nathan H. Miller, 2004. "Debt maturity, risk, and asymmetric information," Finance and Economics Discussion Series 2004-60, Board of Governors of the Federal Reserve System (U.S.).
- Marco A Espinosa-Vega & Allen N. Berger & Mr. Nathan H. Miller & W. Scott Frame, 2005. "Debt Maturity, Risk, and Asymmetric Information," IMF Working Papers 2005/201, International Monetary Fund.
More about this item
Keywords
Lease standard; Ratio analysis; Financial accounting; Debt accounting; Debt covenants; ASC 842;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:45:y:2018:i:c:p:45-59. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.