Lease Disclosures is a financial reporting requirement under the notes to the financial statements that provides detailed qualitative and quantitative information about leasing arrangements, distinguishing it from other disclosures by its focus on lease obligations, assets, terms, and related risks to enhance transparency and comparability.
32
Publications
1.4K
Citations
58
Authors
41
Institutions
Publications per year
2017–2026
5
Publications
32
Operating Leases and Credit Assessments
Jennifer Lynne M. Altamuro, Rick Johnston, Shail Pandit et al. · Contemporary Accounting Research · 2013 · 112 citations
Business, Accounting, Finance +17
1–5 of 32
Authors
58
- SL
2
h-index
- KS
2
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- BB
2
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- RJ
2
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- PC
2
h-index
1–5 of 58
Institutions
41
University of Kentucky
Lexington, United States
2 h-index
2 publications
170 citations
Department of Finance
Parkes, Australia
2 h-index
5 publications
182 citations
University of Illinois Chicago
Chicago, United States
2 h-index
2 publications
132 citations
Schlumberger (Ireland)
Dublin, Ireland
2 h-index
10 publications
480 citations
Duke University
Durham, United States
2 h-index
2 publications
170 citations
University of San Francisco
San Francisco, United States
1 h-index
2 publications
50 citations
National University of Singapore
Singapore, Singapore
1 h-index
1 publications
33 citations
The Ohio State University
Columbus, United States
1 h-index
2 publications
224 citations
1–8 of 41
Venues
- SSRN Electronic Journal
Repository · 6 publications · 125 citations
6
h-index
- Accounting Horizons
3 publications · 109 citations
3
h-index
- Abacus
3 publications · 101 citations
3
h-index
- Journal of Accounting Research
JAR · 3 publications · 329 citations
3
h-index
- Journal of Business Finance & Accounting
1 publications · 55 citations
1
h-index
1–5