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Keywords: operating lease
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Journal Articles
Journal of International Accounting Research (2022) 21 (2): 101–123.
Published: 01 June 2022
...Yuya Koga; Shahrokh M. Saudagaran ABSTRACT This study examines how Japanese banks evaluate off-balance sheet operating leases in their credit assessments. Using a sample of 6,985 firm-year observations in Japan over the period 2001 to 2017, we find that banks in Japan evaluate off-balance sheet...