| Autor: |
Samir El-Gazzar, Victor Pastena, Steve Lilien |
| Rok vydání: |
1986 |
| Předmět: |
|
| Zdroj: |
Journal of Accounting and Economics. 8:217-237 |
| ISSN: |
0165-4101 |
| DOI: |
10.1016/0165-4101(86)90004-2 |
| Popis: |
This study examines factors that affected managements' choices in accounting for leases prior to the implementation of SFAS No. 13. Empirical evidence indicates that financial contracting and management bonus incentive variables help explain the choice. Empirical results do not support the political cost hypothesis; rather, tax return considerations also seem to influence managements' lease accounting choice. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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