Lease Term Determination

Lease Term Determination is a methodological construct in lease accounting and lease analysis that identifies the non-cancellable period of a lease agreement, including optional extensions or terminations only when they are reasonably certain to be exercised, thereby distinguishing it from mere contractual duration by incorporating economic and behavioral predictability.

8

Publications

285

Citations

16

Authors

11

Institutions

Publications per year

2017–2026

2

Authors

16

  1. JD
    Jingxin Dong

    Newcastle University, United Kingdom

    1 publications · 22 citations

    1

    h-index

  2. RB
    Ralph Bierlen

    University of Arkansas at Fayetteville, United States

    1 publications · 24 citations

    1

    h-index

  3. JY
    Jiro Yoshida

    Toshiba (Japan), Japan

    1 publications · 16 citations

    1

    h-index

  4. KS
    Kazuto Sumita

    Keio University, Japan

    1 publications · 16 citations

    1

    h-index

  5. DS
    Dong‐Ping Song

    University of Liverpool, United Kingdom

    1 publications · 22 citations

    1

    h-index

1–5 of 16

Venues

  1. 1

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  2. Computers & Industrial Engineering

    1 publications · 56 citations

    1

    h-index

  3. Journal of Property Investment and Finance

    1 publications · 18 citations

    1

    h-index

  4. Accounting in Europe

    1 publications · 110 citations

    1

    h-index

  5. 1

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1–5