Recognition versus Disclosure: An Investigation of the Impact on Equity Risk Using UK Operating Lease Disclosures

Author:

Beattie Vivien1,Goodacre Alan1,Thomson Sarah1

Affiliation:

1. University of Stirling

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Cited by 28 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

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2. The cost-of-equity implications of off-balance sheet pension liabilities;Journal of Contemporary Accounting & Economics;2021-04

3. Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan;Journal of International Accounting, Auditing and Taxation;2020-03

4. Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan;Journal of Contemporary Accounting & Economics;2019-04

5. Recognition versus disclosure of finance leases: Evidence from Japan;Journal of Business Finance & Accounting;2019-01

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