The Effects of Alternative Methods of Accounting for Leases – An Experimental Study |
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| Authors: | TREVOR WILKINS IAN ZIMMER |
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| Institution: | Trevor;Wilkins is a Senior Lectures in Accountancy, National University of Singapore. Jan;Zimmer is a Senior Lecturer in Accounting, University of New South Wales. |
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| Abstract: | 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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| Keywords: | Reporting standards Leases Accounting policies |
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