The Separate Phases Method of Accounting for Leveraged Leases: Properties of the Allocating Rate and an Algorithm for Finding it
Leases, Separate phases method, Leveraged leases
Knowledge that Transforms
To make high-quality research more accessible and easier to explore.
Fields:
29 results
✕ Clear filters
Experiments in the Heuristics of Human Information Processing
Robert Swieringa, Michael Gibbins, Lars Larsson, Janet Lawson Sweeney, Experiments in the Heuristics of Human Information Processing, Journal of Accounting Research, Vol. 14, Studies on Human Information Processing in Accounting (1976), pp. 159-187
The Accounting Hall of Fame: A Profile of the Members
Accounting Hall of Fame
The Elicitation of Subjective Probabilities: A Laboratory Study in an Accounting Context
Subjective probability, Elicitation technique, Successive subdivision technique, Direct magnitude estimation technique
A Synthesis: Accounting and Behavioral Science
Behavioral Science, Rationality, Judgment, Behavioral decision making
A Note on the Use of Confidence Interval Statements in Financial Reporting
Financial reporting, Confidence interval statements, Disclosures
An Investigation of the Materiality Construct in Auditing
Auditing, Materiality, Material error, Sampling plan
Some Radical Thoughts on Accounting Theory
Accounting Theory, Books
Valuing Employee Stock Option Plans Using Option Pricing Models
Executive compensation, Employee stock option, Calculation, Option pricing model
Disclosure Rules, Information-Production, and Capital Market Equilibrium: The Case of Forecast Disclosure Rules
Nicholas J. Gonedes, Nicholas Dopuch, Stephen H. Penman, Disclosure Rules, Information-Production, and Capital Market Equilibrium: The Case of Forecast Disclosure Rules, Journal of Accounting Research, Vol. 14, No. 1 (Spring, 1976), pp. 89-137