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Operating Leases and Credit Assessments

Citations

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Cited by:

  1. Kusano, Masaki, 2018. "Effect of capitalizing operating leases on credit ratings: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
  2. Francesco Bellandi, 2021. "Aircraft Wet Leases: Accounting Dissonance with Competitive Strategy and Travelers’ Perspectives," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(11), pages 214-214, July.
  3. Jennifer Altamuro & Lucy Huajing Chen & Yiwen Li, 2025. "Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? Evidence from ASC 842 and IFRS 16," Review of Accounting Studies, Springer, vol. 30(3), pages 2673-2723, September.
  4. Kusano, Masaki, 2020. "Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
  5. Jung, Taejin & Scarlat, Elvira, 2024. "The effect of ASC 842 leases on bond yields," Finance Research Letters, Elsevier, vol. 67(PB).
  6. Marina MAISURADZE,, 2016. "Lease Agreements Financial Reporting Issues According To The International Standards," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(2), pages 1-21, July.
  7. Zhang, Shanshan & Liu, Chang, 2020. "State ownership and the structuring of lease arrangements," Journal of Corporate Finance, Elsevier, vol. 62(C).
  8. Darren Henderson & Patricia C. O’Brien, 2017. "The standard-setters’ toolkit: can principles prevail over bright lines?," Review of Accounting Studies, Springer, vol. 22(2), pages 644-676, June.
  9. Begoña Giner & Francisca Pardo, 2018. "The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16," Australian Accounting Review, CPA Australia, vol. 28(4), pages 496-511, December.
  10. Novak Aleš, 2016. "Issues in the Recognition versus Disclosure of Financial Information Debate," Naše gospodarstvo/Our economy, Sciendo, vol. 62(4), pages 52-61, December.
  11. Kusano, Masaki & Sakuma, Yoshihiro, 2019. "Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 53-68.
  12. Jonas Heese & Albert Shin & Charles C. Y. Wang, 2025. "Variable leases under ASC 842: first evidence on properties and consequences," Review of Accounting Studies, Springer, vol. 30(3), pages 2218-2263, September.
  13. Lin Qiu & Joshua Ronen, 2025. "Anticipatory effects of accounting standards: the lease exposure draft," Review of Accounting Studies, Springer, vol. 30(2), pages 1543-1591, June.
  14. Golden, Joanna & Liu, Xiaotao Kelvin, 2025. "Capitalization of operating leases and the cost of bank loans," Journal of Corporate Finance, Elsevier, vol. 92(C).
  15. Niccolò Comerio & Fausto Pacicco & Massimiliano Serati, 2024. "“Fly down”: the impact of new accounting standards on the airline industry risk assessment," Empirical Economics, Springer, vol. 67(5), pages 2109-2133, November.
  16. Bradley S. Blaylock & Jimmy F. Downes & Mollie E. Mathis & Scott D. White, 2022. "Do bondholders incorporate expected repatriation taxes into their pricing of debt?," Review of Accounting Studies, Springer, vol. 27(4), pages 1457-1492, December.
  17. Audrey Hsu & Sophia Liu, 2025. "Recognition versus disclosure and stock price crash risk: Evidence from IFRS 16 adoption," Review of Quantitative Finance and Accounting, Springer, vol. 65(2), pages 749-776, August.
  18. Hae Jin Chung, 2022. "The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease," IJFS, MDPI, vol. 10(3), pages 1-14, August.
  19. Eleimon Gonis & Salima Paul & Jon Tucker, 2012. "Rating or no rating? That is the question: an empirical examination of UK companies," The European Journal of Finance, Taylor & Francis Journals, vol. 18(8), pages 709-735, September.
  20. Abigail Allen & Reining C. Petacchi, 2023. "Preparer Opposition and Strategic Implementation of Governmental Accounting Standards: Evidence from Public Pension Accounting Reform," Management Science, INFORMS, vol. 69(7), pages 4259-4282, July.
  21. Binfarè, Matteo & Connolly, Robert A. & Grigoris, Fotis & Liu, Crocker H., 2025. "A new lease on firm behavior," Journal of Corporate Finance, Elsevier, vol. 94(C).
  22. Graham, Roger C. & Lin, K.C., 2018. "How will the new lease accounting standard affect the relevance of lease asset accounting?," Advances in accounting, Elsevier, vol. 42(C), pages 83-95.
  23. Ma, Mark (Shuai) & Thomas, Wayne B., 2023. "Economic consequences of operating lease recognition," Journal of Accounting and Economics, Elsevier, vol. 75(2).
  24. Audrey Hsu & Cheng-Few Lee & Sophia Liu, 2022. "Book-tax differences, CEO overconfidence, and bank loan contracting," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 437-472, February.
  25. Chen, Ciao-Wei & Correia, Maria & Urcan, Oktay, 2023. "Accounting for leases and corporate investment," LSE Research Online Documents on Economics 117182, London School of Economics and Political Science, LSE Library.
  26. Tim V. Eaton & Craig Nichols & James Wahlen & Matthew Wieland, 2021. "Managers’ Investment Decisions: Incentives and Economic Consequences Arising from Leases," JRFM, MDPI, vol. 14(4), pages 1-33, April.
  27. Li, Chuntao & Xie, Yige, 2025. "Business Environment and Bond Credit Ratings: Evidence from China’s Bond Market," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 764-789.
  28. Legenzova Renata & Žilaitytė Liveta, 2023. "Does Transition to IFRS 16 Affect Companies Financial Performance: The Case of Baltic Listed Companies," Management of Organizations: Systematic Research, Sciendo, vol. 89(1), pages 67-86, June.
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