METHODOLOGICAL APPROACHES TO ACCOUNTING FOR LEASE TRANSACTIONS

Approaches to Accounting Theories

To lease or not to lease.

International Lease Accounting and Tax Consequences: The Hong Kong Perspective

ECONOMIC CONSEQUENCES OF ACCOUNTING STANDARDS The Lease Disclosure Rule Change*

We examine capital structure changes to investigate the impact of SFAS No. 13 on lessees. While this accounting standard essentially rearranged capital lease disclosures (from footnotes to the balance sheet), mandated capitalization substantially altered key accounting ratios. Our results document a systematic substitution from capital leases to operating leases and nonlease sources of financin...

Invoking the Feigner in Us Methodological Approaches for Investigating Deception in fMRI Setting

　The attempt to find out if someone is telling a lie has been of human's interest. One of the techniques which is believed to be efficient in future is fMRI (functional Magnetic Resonance Imaging), using which the changes of regional blood flow during the designed paradigm can be recorded. This method has been considered as a better technique for studying lie and deception. For investigating th...