Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures [PDF]
, 2000 This study examines the equivalency of accounting recognition versus disclosure. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for off-balance sheet operating leases ...
Alan Goodacre +9 more
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The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea
Social Sciences, 2018 This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed and unlisted domestic firms in Korea that recognize leases on financial
Younghee Park, Kyunga Na
doaj +1 more source
Impact of constructive capitalisation of operating leases on South African companies considering new proposed lease accounting rules [PDF]
, 2014 Includes bibliographical references.This study analyses the impact that operating lease capitalisation has on key financial statement ratios and failure prediction indicators of listed South African companies operating within five sectors (namely General
Dillon, J
core +1 more source
Journal of Agricultural and Resource Economics, 1997 Prior appropriations of river flows (primarily to agriculture) have greatly reduced flow in many Oregon streams, causing major changes in stream ecosystems.
Brenda Turner, Gregory M. Perry
doaj +1 more source
Legal (in)security under real estate lease contracts in contemporary Serbian law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 The article focuses on legal insecurity under different forms of real estate lease contracts, present in contemporary Serbian law. Applying dogmatic and comparative legal methods, the authors explore the characteristics of domestic legal regime of real ...
Dobrić Vladimir, Jovičić Katarina
doaj +1 more source
Preventive Medicine Reports, 2018 This paper investigates the impacts of smoke-free housing policies on compliance, enforcement and smoking behavior. From 2012 to 2014, we studied two affordable housing providers in Canada with comprehensive smoke-free policies: Waterloo Regional Housing
Pamela Kaufman +4 more
doaj +1 more source
The impact of IFRS 16 adoption on financial statements of listed South African mining companies
Cogent Business & ManagementThis paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE).
Milan van Wyk, Yolandi Enslin
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Pricing short leases and break clauses using simulation methodology [PDF]
, 2000 This paper examines the changes in the length of commercial property leases over the last decade and presents an analysis of the consequent investment and occupational pricing implications for commercial property investmentsIt is argued that the pricing ...
McAllister, Patrick
core +7 more sources
The Impact of IFRS 16 on the Financial Reporting Accuracy in the Airline Industry
Administrative SciencesAccounting harmonization enables the comparison of financial reporting and enhances its usefulness. The IFRS was developed to achieve such harmonization in a globalized world.
Carlos Correia +2 more
doaj +1 more source
Initial adoption of IFRS 16 in Colombia: evidence from a case study
TendenciasIntroducción: La NIIF 16 modificó sustancialmente el reconocimiento de los arrendamientos al exigir el registro de activos por derecho de uso y pasivos por arrendamiento, superando el tratamiento previo de ciertos arriendos operativos como gastos del ...
Mario Andrés Peña Duarte +2 more
doaj +1 more source