The Accounting Review Vol. 50 No. 1 1975
The Effect of Lease Data on the Predictive Ability of Financial Ratios.
Abstract
Presents a study on the predictive power of capitalization versus footnote disclosure of long-term leases. Description and definition of financial ratios and bankruptcy; Research design and data; Effect of capitalization on established tools of the financial statement user; Methods for testing predictive ability; Limitations of the research.
- DOI
- 10.2308/tar-4501571
- Volume
- 50
- Issue
- 1
- Pages
- 25-42
- Language
- en
- Sources
- openalex crossref