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Keywords: lease accounting
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Journal Articles

Right-of-Use Assets and the Prediction of Revenue

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Doron Nissim
Journal: Accounting Horizons
Accounting Horizons 1–21.
https://doi.org/10.2308/HORIZONS-2023-156
Published: 11 March 2025
...; and (2) when using pre-ASC 842 information, adding an estimate of the ROU asset is warranted. Data Availability: All data are available from sources identified in the text. JEL Classifications : G12; G17; G31; G32; M41. leases lease accounting financial statement analysis forecasting...
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Journal Articles

The Relation between Accounting Information in Debt Covenants and Operating Leases

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Daniel Gyung H. Paik, Joyce A. van der Laan Smith, Brandon Byunghwan Lee, Sung Wook Yoon
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (4): 969–996.
https://doi.org/10.2308/acch-51214
Published: 01 December 2015
...Daniel Gyung H. Paik; Joyce A. van der Laan Smith; Brandon Byunghwan Lee; Sung Wook Yoon SYNOPSIS Proposed changes by the FASB and the IASB to lease accounting standards will substantially change the accounting for operating leases by requiring the capitalization of future lease payments. We...
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