OPERATING LEASE ACCOUNTING AND THE MARKETS ASSESSMENT OF EQUITY RISK

Km Ely

Journal of Accounting Research, 1995, vol. 33, issue 2, 397-415

Keywords: Leases; Operating lease accounting; Equity risk; Property rights (search for similar items in EconPapers)
JEL-codes: G10 G32 M41 (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:33:y:1995:i:2:p:397-415

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DOI: 10.2307/2491495

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