DC FieldValueLanguage
dc.contributor.authorKalantonis, Petros-
dc.contributor.authorRodosthenous, Maria-
dc.contributor.authorHenraat, D.-
dc.contributor.authorGeorgakopoulos, Georgios-
dc.date.accessioned2024-03-03T14:53:18Z-
dc.date.available2024-03-03T14:53:18Z-
dc.date.issued2015-03-01-
dc.identifierscopus-84947761256-
dc.identifier.isbn9781560720171-
dc.identifier.other84947761256-
dc.identifier.urihttps://uniwacris.uniwa.gr/handle/3000/1298-
dc.description.abstractEver since the 1960's there has been debate about the impact of disclosure versus recognition of operating leases. The topic was interesting for preparers of financial statements, users of financial statements, as well as for regulators. Much research has been conducted to assess the impact of capitalization of operating leases. The number of studies increased along as the leasing industry developed with great speed in the twentieth century. Because the IASB , in cooperation with the FASB, drafted a new standard on lease accounting to replace the current standard, it became even more important to understand the impact of capitalization of operating leases on financial ratios. The results of these studies, however, could not come to a general agreement. This disagreement could be caused by the differences between the constructive capitalization methods which were used in the different studies. In this study we compare two of the most widely used methods in order to assess which method has more explanatory power over the other.en_US
dc.language.isoenen_US
dc.publisherNova Scienceen_US
dc.relation.ispartofComputational Data Analysis Techniques in Economics and Financeen_US
dc.subjectEmpirical studiesen_US
dc.subjectExplanatory poweren_US
dc.subjectFinancial ratiosen_US
dc.subjectFinancial statementsen_US
dc.subjectOperating leaseen_US
dc.subjectTwentieth centuryen_US
dc.titleA comparative empirical study for the different approaches of the operational leases capitalizationen_US
dc.typeBook Chapteren_US
dc.identifier.scopus2-s2.0-84947761256-
dcterms.accessRights0en_US
dc.relation.deptDepartment of Accounting and Financeen_US
dc.relation.facultySchool of Administrative, Economics and Social Sciencesen_US
dc.identifier.spage142en_US
dc.identifier.epage161en_US
dc.linkhttps://novapublishers.com/shop/computational-data-analysis-techniques-in-economics-and-finance/en_US
dc.collaborationUniversity of West Attica (UNIWA)en_US
dc.subject.fieldSocial Sciencesen_US
dc.journalsOpen Accessen_US
dc.publicationPeer Revieweden_US
dc.countryGreeceen_US
item.cerifentitytypePublications-
item.languageiso639-1en-
item.openairetypeBook Chapter-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextNo Fulltext-
item.grantfulltextnone-
crisitem.author.deptDepartment of Tourism Management-
crisitem.author.deptDepartment of Accounting and Finance-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.facultySchool of Administrative, Economics and Social Sciences-
crisitem.author.orcid0000-0002-7055-9681-
crisitem.author.orcid0009-0001-5554-5660-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
crisitem.author.parentorgSchool of Administrative, Economics and Social Sciences-
Appears in Collections:Book Chapter / Κεφάλαιο Βιβλίου
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