Work

The economic implications of operating lease capitalization on earnings under ASC 842

Year: 2026

Type: article

Source: Journal of Applied Accounting Research

DOI: 10.1108/jaar-05-2025-0244

Authors: Su-Jane Hsieh, Yuli Su

Institution: San Francisco State University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

OpenAlex ID: W7130367021

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Cites: 34

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