Concepedia

Operating Lease Analysis

Operating Lease Analysis is a financial evaluation framework used in capital budgeting that distinguishes operating leases from alternative financing arrangements by assessing their impact on a firm’s leverage, cash flow, and asset utilization under the specific criteria of short-term, non-transferable, and service-inclusive lease agreements.

60

Publications

2.2K

Citations

101

Authors

64

Institutions

Publications per year

2017–2026

19

Parents

Publications

60

Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue

Brian Bratten, Preeti Choudhary, Katherine Schipper · The Accounting Review · 2013 · 157 citations

, , +14

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

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

Operating leases and the assessment of lease–debt substitutability

Vivien Beattie, Alan Goodacre, Sarah L. Thomson · Journal of Banking & Finance · 2000 · 98 citations

, , +13

Operating and synthetic leases: Exploiting financial benefits in the post-Enron era

Joanne C. Duke, Su‐Jane Hsieh, Yuli Su · Advances in Accounting · 2009 · 92 citations

, , +16

1–5 of 60

Authors

101

  1. AG
    Alan Goodacre

    University of Stirling, United Kingdom

    4 publications · 365 citations

    4

    h-index

  2. JC
    Joanne C. Duke

    San Francisco State University, United States

    3 publications · 120 citations

    3

    h-index

  3. SH
    Su‐Jane Hsieh

    San Francisco State University, United States

    3 publications · 120 citations

    3

    h-index

  4. VB
    Vivien Beattie

    University of Stirling, United Kingdom

    3 publications · 301 citations

    3

    h-index

  5. SD
    Sylvain Durocher

    University of Ottawa, Canada

    2 publications · 100 citations

    2

    h-index

1–5 of 101

Institutions

64

  1. Duke University

    Durham, United States

    4 h-index

    4 publications

    209 citations

  2. University of Stirling

    Stirling, United Kingdom

    4 h-index

    10 publications

    967 citations

  3. San Francisco State University

    San Francisco, United States

    3 h-index

    8 publications

    343 citations

  4. University of Kentucky

    Lexington, United States

    3 h-index

    3 publications

    189 citations

  5. The University of Texas at Dallas

    Richardson, United States

    2 h-index

    2 publications

    67 citations

  6. University of Houston

    Houston, United States

    2 h-index

    2 publications

    39 citations

  7. University of Ottawa

    Ottawa, Canada

    2 h-index

    2 publications

    100 citations

  8. Universitat de València

    Valencia, Spain

    2 h-index

    5 publications

    131 citations

1–8 of 64

Venues

  1. SSRN Electronic Journal

    Repository · 9 publications · 266 citations

    9

    h-index

  2. Accounting Perspectives

    PC · 3 publications · 111 citations

    3

    h-index

  3. The Accounting Review

    3 publications · 233 citations

    3

    h-index

  4. Accounting Horizons

    3 publications · 93 citations

    3

    h-index

  5. Journal of Hospitality & Tourism Research

    JHTR · 2 publications · 64 citations

    2

    h-index

1–5