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Random forest model in tax risk identification of real estate enterprise income tax. [PDF]

PLoS One
Xu C, Kong Y.
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The impact of financing conditions on global deep decarbonization

Waidelich P, Crassier C, de Boer HS, Tautorat P, Steffen B, Vuuren Dv.   +5 more
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Leases that are not leases: qualification and accounting

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2021
On the eve of the entry into force for the mandatory application of all enterprises and organizations of the Russian Federation of the Federal Accounting Standard 25/2018 “Lease Accounting”, approved. By order of the Ministry of Finance of Russia dated October 16, 2018 No.
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How will the new lease accounting standard affect the relevance of lease asset accounting?

Advances in Accounting, 2017
Abstract We extend Williamson, 1973 , Williamson, 1987 transaction economics research to leased assets to help explain why some assets are acquired by capital lease and the use of other assets is acquired by operating lease. We look for evidence that capital leases are used for higher asset specificity assets and operating leases are used for ...
KC Lin, Roger C. Graham
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Accounting for leases by lessees

Journal of Accounting and Economics, 1986
Abstract This study examines factors that affected managements' choices in accounting for leases prior to the implementation of SFAS No. 13. Empirical evidence indicates that financial contracting and management bonus incentive variables help explain the choice.
Samir El-Gazzar, Steve Lilien, Victor Pastena   +2 more
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Accounting for Leases

Journal of Accounting Research, 1966
The increased use of the lease transaction to acquire the services of long term assets has precipitated much discussion. At first, this was directed at the financial statements of lessees. Accounting Research Study No. 4 reviewed this aspect of lease presentation at some length,' and Accounting Principles Board Opinion (APBO) No.
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Lease Capitalization and Inflation Accounting

Financial Analysts Journal, 1975
(1975). Lease Capitalization and Inflation Accounting. Financial Analysts Journal: Vol. 31, No. 6, pp. 22-29, 57.
Sidney Davidson, Roman L. Weil
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Proposed Lease Accounting Changes

Journal of Hospitality & Tourism Research, 2010
Regulators have proposed changes to the existing lease accounting rules that will require the capitalization of all operating leases as assets and liabilities. This study investigated the impact of operating lease capitalization on the financial statements and 11 financial ratios in restaurant and retail firms from 2006 to 2008.
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Emerging accounting trends accounting for leases.

Healthcare financial management : journal of the Healthcare Financial Management Association, 2011
A new model for lease accounting can have a significant impact on hospitals and healthcare organizations. The new approach proposes a "right-of-use" model that involves complex estimates and significant administrative burden. Hospitals and health systems that draw heavily on lease arrangements should start preparing for the new approach now even though
Robert, Valletta, Brian, Huggins
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Proposed changes to lease accounting

Journal of Property Investment & Finance, 2010
PurposeThe International Accounting Standards Board (IASB) is proposing a fundamental change to the way lease contracts are accounted for by both lessees and lessors. This article aims to summarise the proposed change.Design/methodology/approachThis article explains why the IASB decided to add a project on lease accounting to its agenda; outlines the ...
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