Reference: | 中文文獻
江美艷, 黃瑞展, & 洪玉美. (2016). 以航運產業看新租賃會計準則. 會計研究月刊, (367), 48-55.
英文文獻
Abarbanell, J. S., & Bernard, V. L. (1992). Tests of analysts'overreaction/underreaction to earnings information as an explanation for anomalous stock price behavior. The Journal of Finance, 47(3), 1181-1207.
Aboud, A., Roberts, C., & Zalata, A. M. (2018). The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence. Journal of International Accounting, Auditing and Taxation, 33, 2-17.
Altamuro, J., Johnston, R., Pandit, S., & Zhang, H. (2014). Operating leases and credit assessments. Contemporary Accounting Research, 31(2), 551-580.
American Airlines Holdings, INC, 2023 Annual Report
Angela Wheeler Spencer and Thomas Z. Webb Leases: A review of contemporary academic literature relating to leases.
Ashbaugh, H., & Pincus, M. (2001). Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of accounting research, 39(3), 417-434.
Barron, O. E., Byard, D., & Kim, O. (2002). Changes in analysts' information around earnings announcements. The Accounting Review, 77(4), 821-846.
Beattie, V. A., Edwards, K. & Goodacre, A. (1998) “The impact of constructive operating lease capitalization on key accounting ratios”, Accounting and Business Research, vol. 28, no. 4: 233-254
Beattie, V., Goodacre, A., & Thomson, S. (2000). Recognition versus disclosure: An investigation of the impact on equity risk using UK operating lease disclosures. Journal of Business Finance & Accounting, 27(9‐10), 1185-1224.
Beatty, A., Liao, S., & Weber, J. (2010). Financial reporting quality, private information, monitoring, and the lease-versus-buy decision. The Accounting Review, 85(4), 1215-1238.
Bennett, B. K., & Bradbury, M. E. (2003). Capitalizing non‐cancelable operating leases. Journal of International Financial Management & Accounting, 14(2), 101-114.
Branswijck, D., Longueville, S., & Everaert, P. (2011). The financial impact of the proposed amendments to IAS 17: evidence from Belgium and the Netherlands. Accounting and Management Information Systems, 10(2), 275.
Brown, L. D. (2001). A temporal analysis of earnings surprises: Profits versus losses. Journal of Accounting Research, 39(2), 221-241.
Bryan, S. H., Lilien, S., & Martin, D. R. (2010). The financial statement effects of capitalizing operating leases. The CPA journal, 80(8), 36.
Callahan, C. M., Smith, R. E., & Spencer, A. W. (2013). The valuation and reliability implications of FIN 46 for synthetic lease liabilities. Journal of Accounting and Public Policy, 32(4), 271-291.
Caskey, J., & Ozel, N. B. (2019). Reporting and non-reporting incentives in leasing. The Accounting Review 94(6) : 137-164.
Chen, C. W., Correia, M., & Urcan, O. (2023). Accounting for Leases and Corporate Investment. Accounting Review, 98(3).
Cheong, C. S., Kim, S., & Zurbruegg, R. (2010). The impact of IFRS on financial analysts' forecast accuracy in the Asia-Pacific region: The case of Australia, Hong Kong and New Zealand. Pacific Accounting Review, 22(2), 124-146.
Cornaggia, K. J., Franzen, L. A., & Simin, T. T. (2013). Bringing leased assets onto the balance sheet. Journal of Corporate Finance, 22, 345-360.
Cotter, J., Tarca, A., & Wee, M. (2012). IFRS adoption and analysts’ earnings fore-casts: Australian evidence. Accounting & Finance, 52(2), 395-419.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting material accounting misstatements. Contemporary Accounting Research, 28(1), 17-82.
Dhaliwal, D., Lee, H. S., & Neamtiu, M. (2011). The impact of operating leases on firm financial and operating risk. Journal of Accounting, Auditing & Finance, 26(2), 151-197.
Eisfeldt, A. L., & Rampini, A. A. (2009). Leasing, ability to repossess, and debt capacity. The Review of Financial Studies, 22(4), 1621-1657.
Eng, L. L., & Mak, Y. T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22(4), 325-345.
FASB Accounting Standards Codification 842
Forbes, R., & Gupta, G. (2019). New accounting standards for leases and their possible impacts on financial analyses and valuation. Journal of Forensic and Investigative Accounting, 11(3), 484-493.
Fülbier, R. U., Silva, J. L., & Pferdehirt, M. H. (2008). Impact of lease capitalization on financial ratios of listed German companies. Schmalenbach Business Review, 60, 122-144.
Gavazza, A. (2011). Leasing and secondary markets: Theory and evidence from commercial aircraft. Journal of Political Economy, 119(2), 325-377.
Gallery, G., Cooper, E., & Sweeting, J. (2008). Corporate disclosure quality: lessons from Australian companies on the impact of adopting International Financial Reporting Standards. Australian Accounting Review, 18(3), 257-273.
Graham, J. R., Lemmon, M. L., & Schallheim, J. S. (1998). Debt, leases, taxes, and the endogeneity of corporate tax status. The Journal of Finance, 53(1), 131-162.
Graham, R. C., & Lin, K. C. (2018). How will the new lease accounting standard affect the relevance of lease asset accounting?. Advances in Accounting, 42, 83 95.
Grossman, A. M., & Grossman, S. D. (2010). Capitalizing lease payments. CPA Journal, 80(5), 6-11.
Imhoff, E.A., Lipe, R. C. & Wright, D.W. (1997) “Operating leases: Income effects of constructive capitalization”, Accounting Horizons, vol. 11, no.2: 12-32
Imhoff Jr, E. A., Lipe, R. C., & Wright, D. W. (1991). Operating leases: Impact of constructive capitalization. Accounting Horizons, 5(1), 51.
Imhoff Jr, E. A., & Thomas, J. K. (1988). Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics, 10(4), 277-310.
Inchausti, B. G. (1997). The influence of company
characteristics and accounting reg-ulation on information disclosed by Spanish firms. European Accounting Re-view, 6(1), 45-68.
Kusano, M., Sakuma, Y., & Tsunogaya, N. (2016). Economic consequences of changes in the lease accounting standard: Evidence from Japan. Journal of Contemporary Accounting & Economics, 12(1), 73-88.
Kusano, M., Sakuma, Y., & Tsunogaya, N. (2015). Economic impacts of capitalization of operating leases: Evidence from Japan. Corporate Ownership and Control, 12(4), 838-850.
Lim, S. C., Mann, S. C., & Mihov, V. T. (2017). Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings. Journal of Corporate Finance, 42, 100-114.
Ma, M. S., & Thomas, W. B. (2023). Economic consequences of operating lease recognition. Journal of Accounting and Economics, 75(2-3), 101566.
Maglio, R., Rapone, V., & Rey, A. (2018). Capitalisation of operating lease and its impact on firm’s financial ratios: Evidence from Italian listed companies. Corporate Ownership & Control, 15(3-1), 152-162.
Milian, J. A., & Lee, E. J. (2023). Did the recognition of operating leases cause a decline in equity valuations?. Journal of Behavioral Finance, 1-15.
Miller, M. H., & Upton, C. W. (1976). Leasing, buying, and the cost of capital services. The Journal of Finance, 31(3), 761-786.
Mulford, C. W., & Gram, M. (2007). The effects of lease capitalization on various financial measures: An analysis of the retail industry. Journal of Applied Research in Accounting and Finance, 2(2), 3-13.
Nelson, A. T. (1963). Capitalizing leases--The effect on financial ratios. Journal of Accountancy (pre-1986), 116(000001), 49.
O'Brien, P. C., & Bhushan, R. (1990). Analyst following and institutional owner-ship. Journal of Accounting Research, 28, 55-76.
OwusuAnsah, S. (1998). The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33(5), 605-631.
Rauh, J. D., & Sufi, A. (2012). Explaining corporate capital structure: Product markets, leases, and asset similarity. Review of Finance, 16(1), 115-155.
Rogers, R. K., & Grant, J. (1997). Content analysis of information cited in reports of sell-side financial analysts. Journal of Financial Statement Analysis, 3, 17-31.
Tan, H., Wang, S., & Welker, M. (2011). Analyst following and forecast accuracy after mandated IFRS adoptions. Journal of Accounting Research, 49(5), 1307-1357.
United Airlines Holdings, INC, 2023 Annual Report
Wallace, R. O., & Naser, K. (1995). Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the stock exchange of Hong Kong. Journal of Accounting and Public policy, 14(4), 311-368.
Weber, D. P. (2009). Do analysts and investors fully appreciate the implications of book‐tax differences for future earnings?. Contemporary Accounting Research, 26(4), 1175-1206.
Wolfson, M. A. (1985). Tax, incentive, and risk-sharing issues in the allocation of property rights: The generalized lease-or-buy problem. Journal of Business, 159 171.
Wong, K., & Mahesh, J. (2015). The impact of lease capitalisation on financial statements and key ratios: Evidence from Australia. Australasian Accounting, Business and Finance Journal, 9(3), 27-44. H |