Impact of Lease Capitalization on Financial Ratios of Listed German Companies
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- 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.
- repec:eee:spacre:v:17:y:2014:i:2:p:212-223 is not listed on IDEAS
- Fitó, M. Àngels & Moya, Soledad & Orgaz, Neus, 2013. "The debate on rented assets capitalization: The economic impact on family firms," Journal of Family Business Strategy, Elsevier, vol. 4(4), pages 260-269.
- Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
- repec:eee:spacre:v:18:y:2015:i:1:p:99-113 is not listed on IDEAS
- Diamant, Olga, 2010. "Leasing und bilanzpolitische Motive," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 8(2), pages 7-32.
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KeywordsConstructive Capitalization; Creditstats®; Leases; Off-Balance-Sheet Debt; Operating Leases; Tweedie Approach;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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