ECONOMIC CONSEQUENCES OF ACCOUNTING STANDARDS - THE LEASE DISCLOSURE RULE CHANGE

被引:113
作者
IMHOFF, EA [1 ]
THOMAS, JK [1 ]
机构
[1] COLUMBIA UNIV,NEW YORK,NY 10027
关键词
D O I
10.1016/0165-4101(88)90006-7
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:277 / 310
页数:34
相关论文
共 28 条
[1]  
*AM I CERT PUBL AC, 1973, ACC PRINC BOARD 3 31
[2]  
*AM I CERT PUBL AC, 1964, ACC PRINC BOARD OP 5
[3]  
[Anonymous], EC EFFECTS LESSEES F
[4]   AN EMPIRICAL-INVESTIGATION OF THE RELATIVE PERFORMANCE EVALUATION OF CORPORATE-EXECUTIVES [J].
ANTLE, R ;
SMITH, A .
JOURNAL OF ACCOUNTING RESEARCH, 1986, 24 (01) :1-39
[6]   MANDATED SUCCESSFUL EFFORTS AND AUDITOR CHOICE [J].
DEANGELO, LE .
JOURNAL OF ACCOUNTING & ECONOMICS, 1982, 4 (03) :171-203
[7]   ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES [J].
DUKES, RE ;
DYCKMAN, TR ;
ELLIOTT, JA .
JOURNAL OF ACCOUNTING RESEARCH, 1980, 18 :1-26
[8]   ACCOUNTING FOR LEASES BY LESSEES [J].
ELGAZZAR, S ;
LILIEN, S ;
PASTENA, V .
JOURNAL OF ACCOUNTING & ECONOMICS, 1986, 8 (03) :217-237
[9]   THE IMPACT OF SFAS NO-2 ON FIRM EXPENDITURES ON RESEARCH AND DEVELOPMENT - REPLICATIONS AND EXTENSIONS [J].
ELLIOTT, J ;
RICHARDSON, G ;
DYCKMAN, T ;
DUKES, R .
JOURNAL OF ACCOUNTING RESEARCH, 1984, 22 (01) :85-102
[10]  
*FIN ACC STAND BOA, 1974, STAT FIN ACC STAND 2