Concepedia

Leases Reporting

Leases Reporting is the academic concept of the systematic disclosure and financial representation of leasing arrangements within corporate financial statements, distinguished by its focus on the recognition, measurement, and presentation of lease-related assets and liabilities according to established accounting standards.

58

Publications

2.2K

Citations

110

Authors

69

Institutions

Publications per year

2017–2026

15

Variants

Lease Reporting

Parents

Children

Publications

58

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

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

, , +17

Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock-Compensation and Lease Information

Robert Libby, Mark W. Nelson, James E. Hunton · Journal of Accounting Research · 2006 · 173 citations · Full text

, , +15

Operating Leases and Credit Assessments

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

, , +17

International lease-accounting reform and economic consequences: The views of U.K. users and preparers

Vivien Beattie, Alan Goodacre, Sarah Jane Thomson · The International Journal of Accounting · 2006 · 93 citations

, , +13

Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards

Denton Collins, William R. Pasewark · Accounting Horizons · 2012 · 87 citations

, , +12

1–5 of 58

Authors

110

  1. MW
    Mark W. Nelson

    Cornell University, United States

    3 publications · 265 citations

    3

    h-index

  2. BG
    Begoña Giner Inchausti

    Universitat de València, Spain

    2 publications · 75 citations

    2

    h-index

  3. JL
    Jennifer Lynne M. Altamuro

    Villanova University, United States

    2 publications · 132 citations

    2

    h-index

  4. FP
    Francisca Pardo Pérez

    Universitat de València, Spain

    2 publications · 75 citations

    2

    h-index

  5. JC
    Joanne C. Duke

    San Francisco State University, United States

    2 publications · 28 citations

    2

    h-index

1–5 of 110

Institutions

69

  1. Cornell University

    Ithaca, United States

    3 h-index

    6 publications

    530 citations

  2. San Francisco State University

    San Francisco, United States

    2 h-index

    5 publications

    67 citations

  3. Schlumberger (Ireland)

    Dublin, Ireland

    2 h-index

    10 publications

    480 citations

  4. University of Illinois Chicago

    Chicago, United States

    2 h-index

    2 publications

    132 citations

  5. Johnson University

    Knoxville, United States

    2 h-index

    4 publications

    404 citations

  6. Bentley University

    Waltham, United States

    2 h-index

    2 publications

    202 citations

  7. Department of Finance

    Parkes, Australia

    2 h-index

    5 publications

    182 citations

  8. Universitat de València

    Valencia, Spain

    2 h-index

    4 publications

    150 citations

1–8 of 69

Venues

  1. Accounting Horizons

    8 publications · 375 citations

    8

    h-index

  2. Journal of Accounting Research

    JAR · 5 publications · 556 citations

    5

    h-index

  3. SSRN Electronic Journal

    Repository · 5 publications · 90 citations

    5

    h-index

  4. Abacus

    3 publications · 101 citations

    3

    h-index

  5. Accounting Perspectives

    PC · 2 publications · 32 citations

    2

    h-index

1–5