Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures
Author:
Affiliation:
1. Haskayne School of Business, University of Calgary, Calgary, Canada;
2. Graduate School of Management, University of California at Davis, Davis, USA;
3. John Molson School of Business, Concordia University, Montréal, Canada
Funder
Social Sciences and Humanities Research Council of Canada
Publisher
Informa UK Limited
Subject
Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/09638180.2023.2244990
Reference84 articles.
1. Abdel-Khalik, A. R. & Ajinkya, B. B. (1981). The economic effects on lessees of FASB Statement No. 13, Accounting for leases. FASB.
2. Alexander, R., Ettredge, M., Stone, M. & Sun, L. (2011). Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 48. Research in Accounting Regulation, 23(2), 160–166. https://doi.org/10.1016/j.racreg.2011.06.001
3. Alicea, S. E. (2016, December 5). Remarks before the 2016 AICPA National Conference on Current SEC and PCAOB Developments. Speech. 2016 AICPA National Conference. Office of the Chief Accountant. SEC.
4. Using Python for Text Analysis in Accounting Research
5. Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information
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