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Lessee Reactions to Regulation of Accounting for Leases
Abacus, 1995This study examines lessee firms’ responses to Australian Accounting Standard 17, Accounting for Leases (AAS 17, 1987) and Approved Accounting Standard ASRB 1008, Accounting for Leases (ASRB 1008, 1987). Both Standards required that lessees capitalize finance leases, thus bringing the finance leases of many firms‘on balance sheet’ and increasing ...
JAYNE M. GODFREY, SUSAN M. WARREN
openaire +1 more source
Predicting Lessee Switch Behavior using Logit Models
Procedia Computer Science, 2021Elenna R Dugundji, Thomas Koch
exaly
Railroads: Liability of Lessor for Negligence of Lessee Resulting in Injury to Lessee's Servant
The Yale Law Journal, 1906openaire +1 more source