The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands
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References listed on IDEAS
- Sharpe, Steven A. & Nguyen, Hien H., 1995.
"Capital market imperfections and the incentive to lease,"
Journal of Financial Economics,
Elsevier, vol. 39(2-3), pages 271-294.
- Steven A. Sharpe & Hien H. Nguyen, 1994. "Capital market imperfections and the incentive to lease," Finance and Economics Discussion Series 94-5, Board of Governors of the Federal Reserve System (U.S.).
- Mike Adams & Philip Hardwick, 1998. "Determinants of the leasing decision in United Kingdom listed companies," Applied Financial Economics, Taylor & Francis Journals, vol. 8(5), pages 487-494.
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Keywords
International accounting; lease accounting; lease capitalization; financial ratios; listed firms;JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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