کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7341303 | 1476157 | 2009 | 12 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Operating and synthetic leases: Exploiting financial benefits in the post-Enron era
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Results indicate that by reporting operating leases, firms avoided on average $582Â million of liabilities (11% of total liabilities) and $450Â million of assets (4% of total assets) for our 366 sample firms. Partitioning sample into negative and positive income impact subgroups provides additional insight into firm's motivation for using operating leases. Under lease capitalization the top quartile positive subgroup experienced an 18% increase in income while the top quartile negative subgroup had an 11% decline in income. There was also a significant negative impact on liquidity, leverage and performance ratios.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 25, Issue 1, June 2009, Pages 28-39
Journal: Advances in Accounting - Volume 25, Issue 1, June 2009, Pages 28-39
نویسندگان
Joanne C. Duke, Su-Jane Hsieh, Yuli Su,