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The Effects of Alternative Methods of Accounting for Leases – An Experimental Study

 

作者: TREVOR WILKINS,   IAN ZIMMER,  

 

期刊: Abacus  （WILEY Available online 1983）
卷期: Volume 19, issue 1  

页码: 64-75

 

ISSN:0001-3072

 

年代: 1983

 

DOI:10.1111/j.1467-6281.1983.tb00240.x

 

出版商: Blackwell Publishing Ltd

 

关键词: Reporting standards;Leases;Accounting policies

 

数据来源: WILEY

 

摘要:

A report of an experiment testing analysts' reactions to alternative ways of reporting lease commitments. Results indicate that reporting methods affect the behaviour of financial analysts in projecting earnings, but not in share valuations.

 

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