Concepedia

Lease Accounting

Lease Accounting is a specialized branch of financial accounting that governs the recognition, measurement, presentation, and disclosure of lease transactions in financial statements, distinguishing it from other forms of asset and liability accounting by its focus on the rights and obligations arising from leasing arrangements.

77

Publications

3K

Citations

148

Authors

86

Institutions

Publications per year

2017–2026

21

Variants

Accounting For LeasesLeases Accounting

Parents

Children

Publications

77

Operating Lease Accounting and the Market's Assessment of Equity Risk

Kirsten Ely · Journal of Accounting Research · 1995 · 211 citations

, , +17

The impact of constructive operating lease capitalisation on key accounting ratios

Vivien Beattie, Keith Edwards, Alan Goodacre · Accounting and Business Research · 1998 · 148 citations

, , +16

Materiality Decisions and the Correction of Accounting Errors

Andrew A. Acito, Jeffrey J. Burks, W. Bruce Johnson · The Accounting Review · 2009 · 117 citations

, , +15

Operating Leases and Credit Assessments

Jennifer Lynne M. Altamuro, Rick Johnston, Shail Pandit et al. · Contemporary Accounting Research · 2013 · 112 citations

, , +17

The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach

José Morales Díaz, Constancio Zamora Ramírez · Accounting in Europe · 2018 · 110 citations

, , +16

1–5 of 77

Authors

148

  1. AG
    Alan Goodacre

    University of Stirling, United Kingdom

    5 publications · 409 citations

    5

    h-index

  2. VB
    Vivien Beattie

    University of Stirling, United Kingdom

    4 publications · 394 citations

    4

    h-index

  3. CZ
    Constancio Zamora Ramírez

    Universidad de Sevilla, Spain

    3 publications · 142 citations

    3

    h-index

  4. JM
    José Morales Díaz

    Universidad de Sevilla, Spain

    3 publications · 142 citations

    3

    h-index

  5. SP
    Shail Pandit

    University of Illinois Chicago, United States

    2 publications · 132 citations

    2

    h-index

1–5 of 148

Institutions

86

  1. University of Stirling

    Stirling, United Kingdom

    5 h-index

    11 publications

    1K citations

  2. Universidad de Sevilla

    Seville, Spain

    3 h-index

    3 publications

    142 citations

  3. University of Iowa

    Iowa City, United States

    2 h-index

    3 publications

    252 citations

  4. Villanova University

    Radnor, United States

    2 h-index

    2 publications

    34 citations

  5. University of Denver

    Denver, United States

    2 h-index

    2 publications

    47 citations

  6. Schlumberger (Ireland)

    Dublin, Ireland

    2 h-index

    10 publications

    480 citations

  7. Loyola Marymount University

    Los Angeles, United States

    2 h-index

    2 publications

    103 citations

  8. University of Ottawa

    Ottawa, Canada

    2 h-index

    2 publications

    100 citations

1–8 of 86

Venues

  1. Accounting Horizons

    9 publications · 359 citations

    9

    h-index

  2. SSRN Electronic Journal

    Repository · 7 publications · 97 citations

    7

    h-index

  3. Accounting and Business Research

    3 publications · 206 citations

    3

    h-index

  4. Abacus

    3 publications · 101 citations

    3

    h-index

  5. The Accounting Review

    3 publications · 169 citations

    3

    h-index

1–5