Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures-Reference-Cited by-同舟云学术

Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures

Published:2023-08-19 Issue: Volume: Page:1-32
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Enache Luminita¹^ORCID,Griffin Paul A.²^ORCID,Moldovan Rucsandra³^ORCID

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

Cited by 2 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard;The Accounting Review;2024-04-22

2. The Impact of Mandatory Carbon Disclosure Regulation On Operating Lease Activities;2024