Journal of Accounting and Economics Vol. 8 No. 3 1986

Accounting for leases by lessees

Samir El-Gazzar; Steve Lilien^1,2; Victor Pastena^1,2

¹ Rutgers, The State University of New Jersey · ² Baruch College

Abstract

This study examines factors that affected managements' choices in accounting for leases prior to the implementation of SFAS No. 13. Empirical evidence indicates that financial contracting and management bonus incentive variables help explain the choice. Empirical results do not support the political cost hypothesis; rather, tax return considerations also seem to influence managements' lease accounting choice.

DOI

10.1016/0165-4101(86)90004-2

Volume

8

Issue

3

Pages

217-237

Language

en

Sources

bibtex:phds-export.bib openalex crossref

Cite

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