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International lease-accounting reform and economic consequences: The views of U.K. users and preparers


  • Beattie, Vivien
  • Goodacre, Alan
  • Thomson, Sarah Jane


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  • Beattie, Vivien & Goodacre, Alan & Thomson, Sarah Jane, 2006. "International lease-accounting reform and economic consequences: The views of U.K. users and preparers," The International Journal of Accounting, Elsevier, vol. 41(1), pages 75-103.
  • Handle: RePEc:eee:accoun:v:41:y:2006:i:1:p:75-103

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    References listed on IDEAS

    1. La Porta, Rafael & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 1997. " Legal Determinants of External Finance," Journal of Finance, American Finance Association, vol. 52(3), pages 1131-1150, July.
    2. Rafael La Porta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 1998. "Law and Finance," Journal of Political Economy, University of Chicago Press, vol. 106(6), pages 1113-1155, December.
    3. M.Ameziane Lasfer & Mario Levis, 1998. "The Determinants of the Leasing Decision of Small and Large Companies," European Financial Management, European Financial Management Association, vol. 4(2), pages 159-184.
    4. repec:bla:joares:v::y:1974:i::p:29-47 is not listed on IDEAS
    5. Holthausen, Robert W. & Leftwich, Richard W., 1983. "The economic consequences of accounting choice implications of costly contracting and monitoring," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 77-117, April.
    6. Samuelson, William & Zeckhauser, Richard, 1988. "Status Quo Bias in Decision Making," Journal of Risk and Uncertainty, Springer, vol. 1(1), pages 7-59, March.
    7. Alan Bevan & Jo Danbolt, 2002. "Capital structure and its determinants in the UK - a decompositional analysis," Applied Financial Economics, Taylor & Francis Journals, vol. 12(3), pages 159-170.
    8. Prakash, Prem & Rappaport, Alfred, 1977. "Information inductance and its significance for accounting," Accounting, Organizations and Society, Elsevier, vol. 2(1), pages 29-38, January.
    9. Jill Hooks & Chris van Staden, 2004. "Preparers’ perceptions of the decision usefulness of FRS15," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 1(1), pages 46-65, April.
    10. Katherine Schipper, 2005. "The introduction of International Accounting Standards in Europe: Implications for international convergence," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 101-126.
    11. repec:hrv:faseco:30728041 is not listed on IDEAS
    12. Imhoff, E.A. & Thomas, J.K., 1988. "Economic Consequences Of Accounting Standards: The Lease Disclosure Rule Change," Papers fb-_88-36, Columbia - Graduate School of Business.
    13. Joshi, Prem Lal & Ramadhan, Sayel, 2002. "The adoption of international accounting standards by small and closely held companies: evidence from Bahrain," The International Journal of Accounting, Elsevier, vol. 37(4), pages 429-440.
    14. Imhoff, Eugene Jr. & Thomas, Jacob K., 1988. "Economic consequences of accounting standards : The lease disclosure rule change," Journal of Accounting and Economics, Elsevier, vol. 10(4), pages 277-310, December.
    15. George Georgiou, 2004. "Corporate Lobbying on Accounting Standards: Methods, Timing and Perceived Effectiveness," Abacus, Accounting Foundation, University of Sydney, vol. 40(2), pages 219-237.
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    Cited by:

    1. Javier Montoya del Corte & Francisco Javier Martínez García & Ana Fernández Laviada, 2010. "Effective use of qualitative materiality factors: evidence from Spain," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(5), pages 458-483, May.
    2. repec:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9392-4 is not listed on IDEAS
    3. repec:eee:spacre:v:18:y:2015:i:1:p:99-113 is not listed on IDEAS
    4. Tommaso Fabi & Enrico Laghi & Marco Mattei & Alessandro Sura, 2014. "Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 17-57.
    5. Wei Qian & Roger Burritt, 2011. "Lease and service for product life-cycle management: an accounting perspective," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 19(3), pages 214-230, September.
    6. repec:eee:spacre:v:17:y:2014:i:2:p:212-223 is not listed on IDEAS
    7. Rolf Uwe Fülbier & Joerg-Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492.
    8. repec:eee:joaced:v:33:y:2015:i:3:p:228-240 is not listed on IDEAS

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