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- W76883488 abstract "This study examines factors that affect Australian management's selection of lease accounting method during the transitional period of AAS 17. Empirical evidence indicates that leverage and concerns about the adverse effects of lease capitalisation on performance indicators deter companies from capitalising leases. Empirical results are contrary to political cost argument; the mining companies in our sample are more likely to capitalise leases during the period. Besides, the results support the proposition that management evaluates costs and benefits of adopting particular accounting method. Some companies capitalise leases because of the favourable effect on the interpretation of their performance indicators." @default.
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- W76883488 date "1986-01-01" @default.
- W76883488 modified "2023-09-27" @default.
- W76883488 title "An analysis of Australian companies' choice of lease accounting method during the transitional period of AAS 17 / by Wai-ming Mok." @default.
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