FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2022648223> ?p ?o ?g. }

• W2022648223 endingPage "66" @default.
• W2022648223 startingPage "49" @default.
• W2022648223 abstract "Accounting standard-setters have proposed that the right to use assets (including land and buildings) acquired under operating lease contracts should be recognized on the balance sheet of lessee companies. In recent years, several empirical research studies have investigated the potential impact of the proposed changes in accounting for leases. The current paper reviews this work and presents some new evidence, for a property audience. It summarizes evidence that operating leases represent a major source of finance for many companies generally, and more specifically for companies in the retail sector. Recognition of operating leases on the lessee's balance sheet would have a significant impact on performance measures, especially gearing. If markets are informationally efficient' such changes should have little impact. However, research evidence on efficiency with respect to lease accounting information is mixed. What's more, company managers do not believe that the market is efficient so are likely to behave as if the markets are inefficient'. Possible reactions include reduced use of leasing, shorter lease contract terms, more break clauses, or increased use of contingent rental agreements. It seems likely that lessors will be under pressure to bear greater risks." @default.
• W2022648223 created "2016-06-24" @default.
• W2022648223 creator A5055969394 @default.
• W2022648223 date "2003-01-01" @default.
• W2022648223 modified "2023-09-27" @default.
• W2022648223 title "Assessing the potential impact of lease accounting reform: a review of the empirical evidence*" @default.
• W2022648223 cites W1522515456 @default.
• W2022648223 cites W1538751824 @default.
• W2022648223 cites W154797896 @default.
• W2022648223 cites W1567199680 @default.
• W2022648223 cites W1786711956 @default.
• W2022648223 cites W1896274974 @default.
• W2022648223 cites W1976755982 @default.
• W2022648223 cites W1984059966 @default.
• W2022648223 cites W1991374693 @default.
• W2022648223 cites W1992090887 @default.
• W2022648223 cites W2022351056 @default.
• W2022648223 cites W2029613037 @default.
• W2022648223 cites W2032670793 @default.
• W2022648223 cites W2063886261 @default.
• W2022648223 cites W2063917269 @default.
• W2022648223 cites W2071935217 @default.
• W2022648223 cites W2072325349 @default.
• W2022648223 cites W2082545235 @default.
• W2022648223 cites W2086650869 @default.
• W2022648223 cites W2117862511 @default.
• W2022648223 cites W2127971539 @default.
• W2022648223 cites W2164483380 @default.
• W2022648223 cites W2317446573 @default.
• W2022648223 cites W2570286782 @default.
• W2022648223 doi "https://doi.org/10.1080/0959991032000051962" @default.
• W2022648223 hasPublicationYear "2003" @default.
• W2022648223 type Work @default.
• W2022648223 sameAs 2022648223 @default.
• W2022648223 citedByCount "18" @default.
• W2022648223 countsByYear W20226482232013 @default.
• W2022648223 countsByYear W20226482232014 @default.
• W2022648223 countsByYear W20226482232015 @default.
• W2022648223 countsByYear W20226482232016 @default.
• W2022648223 countsByYear W20226482232018 @default.
• W2022648223 countsByYear W20226482232019 @default.
• W2022648223 countsByYear W20226482232020 @default.
• W2022648223 countsByYear W20226482232022 @default.
• W2022648223 crossrefType "journal-article" @default.
• W2022648223 hasAuthorship W2022648223A5055969394 @default.
• W2022648223 hasBestOaLocation W20226482232 @default.
• W2022648223 hasConcept C10138342 @default.
• W2022648223 hasConcept C111472728 @default.
• W2022648223 hasConcept C115668470 @default.
• W2022648223 hasConcept C121955636 @default.
• W2022648223 hasConcept C127413603 @default.
• W2022648223 hasConcept C138885662 @default.
• W2022648223 hasConcept C144133560 @default.
• W2022648223 hasConcept C162324750 @default.
• W2022648223 hasConcept C166052673 @default.
• W2022648223 hasConcept C168031717 @default.
• W2022648223 hasConcept C17744445 @default.
• W2022648223 hasConcept C183206440 @default.
• W2022648223 hasConcept C18762648 @default.
• W2022648223 hasConcept C199539241 @default.
• W2022648223 hasConcept C2779614062 @default.
• W2022648223 hasConcept C71924100 @default.
• W2022648223 hasConcept C78519656 @default.
• W2022648223 hasConcept C85502023 @default.
• W2022648223 hasConcept C99508421 @default.
• W2022648223 hasConceptScore W2022648223C10138342 @default.
• W2022648223 hasConceptScore W2022648223C111472728 @default.
• W2022648223 hasConceptScore W2022648223C115668470 @default.
• W2022648223 hasConceptScore W2022648223C121955636 @default.
• W2022648223 hasConceptScore W2022648223C127413603 @default.
• W2022648223 hasConceptScore W2022648223C138885662 @default.
• W2022648223 hasConceptScore W2022648223C144133560 @default.
• W2022648223 hasConceptScore W2022648223C162324750 @default.
• W2022648223 hasConceptScore W2022648223C166052673 @default.
• W2022648223 hasConceptScore W2022648223C168031717 @default.
• W2022648223 hasConceptScore W2022648223C17744445 @default.
• W2022648223 hasConceptScore W2022648223C183206440 @default.
• W2022648223 hasConceptScore W2022648223C18762648 @default.
• W2022648223 hasConceptScore W2022648223C199539241 @default.
• W2022648223 hasConceptScore W2022648223C2779614062 @default.
• W2022648223 hasConceptScore W2022648223C71924100 @default.
• W2022648223 hasConceptScore W2022648223C78519656 @default.
• W2022648223 hasConceptScore W2022648223C85502023 @default.
• W2022648223 hasConceptScore W2022648223C99508421 @default.
• W2022648223 hasIssue "1" @default.
• W2022648223 hasLocation W20226482231 @default.
• W2022648223 hasLocation W20226482232 @default.
• W2022648223 hasOpenAccess W2022648223 @default.
• W2022648223 hasPrimaryLocation W20226482231 @default.
• W2022648223 hasRelatedWork W2066585432 @default.
• W2022648223 hasRelatedWork W2168680961 @default.
• W2022648223 hasRelatedWork W2183768327 @default.
• W2022648223 hasRelatedWork W2185049617 @default.
• W2022648223 hasRelatedWork W2243986067 @default.
• W2022648223 hasRelatedWork W2394381944 @default.
• W2022648223 hasRelatedWork W2980504588 @default.
• W2022648223 hasRelatedWork W3014420103 @default.
• W2022648223 hasRelatedWork W3023608771 @default.

• next