The effects of listing status on a firm’s lease accounting: Evidence from South Korea
This study examines how the listing status affects a firm’s choice of lease accounting, using 7,023 firm-year observations that record either an operating or a capital lease from 2001 to 2013 in Korea. We find that unlisted firms are more likely to opt for operating leases, and to have a higher rati...
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| Hlavní autoři: | , |
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| Médium: | Artigo |
| Jazyk: | Inglês |
| Vydáno: |
Universitas Gadjah Mada
2017-04-01
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| Edice: | Gadjah Mada International Journal of Business |
| On-line přístup: | https://jurnal.ugm.ac.id/gamaijb/article/view/12848 |
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