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Keywords: leasing
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Journal Articles
Accounting Horizons (2012) 26 (4): 681–705.
Published: 01 December 2012
...Denton L. Collins; William R. Pasewark; Mark E. Riley SYNOPSIS: This archival study addresses whether the presence or absence of “bright lines” in a lease accounting standard influences the classification of leases as capital or operating. To the best of our knowledge, our study is the first...