Work

Contractual capitalization under TFRS 16 and operating performance: industry and profitability heterogeneity in Thai MAI firms

Year: 2026

Type: article

Source: Management Research Review

DOI: 10.1108/mrr-02-2026-0172

Authors: Metta Semsomboon, Wachira Boonyanet, Kanlaya Tanmanee

Institutions: Kasem Bundit University, Chulalongkorn University, Rajamangala University of Technology Suvarnabhumi

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: closed

OpenAlex ID: W7223709450

FWCI:

Cites: 39

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Related to: 10