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The Effects of Alternative Methods of Accounting for Leases – An Experimental Study
Author(s) -
WILKINS TREVOR,
ZIMMER IAN
Publication year - 1983
Publication title -
abacus
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.632
H-Index - 45
eISSN - 1467-6281
pISSN - 0001-3072
DOI - 10.1111/j.1467-6281.1983.tb00240.x
Subject(s) - lease , accounting , earnings , affect (linguistics) , business , actuarial science , economics , finance , psychology , communication
A report of an experiment testing analysts' reactions to alternative ways of reporting lease commitments. Results indicate that reporting methods affect the behaviour of financial analysts in projecting earnings, but not in share valuations.