Concepedia

Operating Lease Risk

Operating Lease Risk is a type of lease risk that pertains to the financial and operational uncertainties associated with short-term, non-capitalized leasing arrangements in which the lessee does not assume the risks and rewards of ownership, distinguishing it from risks related to long-term, capitalized finance or capital leases.

10

Publications

694

Citations

18

Authors

13

Institutions

Publications per year

2017–2026

2

Parents

Publications

10

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

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

, , +17

The Impact of Operating Leases on Firm Financial and Operating Risk

Dan S. Dhaliwal, Hye Seung Lee, Monica Neamtiu · Journal of Accounting Auditing & Finance · 2011 · 113 citations

, , +15

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

Operating lease finance in the UK retail sector

Alan Goodacre · The International Review of Retail Distribution and Consumer Research · 2003 · 64 citations

, , +17

1–5 of 10

Authors

18

  1. AG
    Alan Goodacre

    University of Stirling, United Kingdom

    3 publications · 217 citations

    3

    h-index

  2. VB
    Vivien Beattie

    University of Stirling, United Kingdom

    2 publications · 153 citations

    2

    h-index

  3. SL
    Sarah L. Thomson

    University of Stirling, United Kingdom

    2 publications · 153 citations

    2

    h-index

  4. SH
    Su‐Jane Hsieh

    San Francisco State University, United States

    1 publications · 92 citations

    1

    h-index

  5. DS
    Dan S. Dhaliwal

    University of Arizona, United States

    1 publications · 113 citations

    1

    h-index

1–5 of 18

Institutions

13

  1. University of Stirling

    Stirling, United Kingdom

    3 h-index

    7 publications

    523 citations

  2. James Madison University

    Harrisonburg, United States

    1 h-index

    1 publications

    19 citations

  3. In-Q-Tel

    Arlington, United States

    1 h-index

    1 publications

    64 citations

  4. Villanova University

    Radnor, United States

    1 h-index

    1 publications

    16 citations

  5. University of Alabama

    Tuscaloosa, United States

    1 h-index

    1 publications

    16 citations

  6. San Francisco State University

    San Francisco, United States

    1 h-index

    3 publications

    276 citations

  7. University of Arizona

    Tucson, United States

    1 h-index

    2 publications

    226 citations

  8. The University of Texas at Dallas

    Richardson, United States

    1 h-index

    1 publications

    16 citations

1–8 of 13

Venues

  1. European Financial Management

    2 publications · 26 citations

    2

    h-index

  2. Journal of Banking & Finance

    1 publications · 98 citations

    1

    h-index

  3. 1

    h-index

  4. Journal of Accounting Research

    JAR · 1 publications · 211 citations

    1

    h-index

  5. Journal of Business Finance &amp Accounting

    1 publications · 55 citations

    1

    h-index

1–5