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An analysis of the impact of leasing...

Golden Gate University.

An analysis of the impact of leasing on equity values.

紀錄類型:	書目-電子資源 : 單行本
正題名/作者:	An analysis of the impact of leasing on equity values./
作者:	Zott, John C.
面頁冊數:	62 p.
附註:	Source: Dissertation Abstracts International, Volume: 69-01, Section: A, page: 0274.
Contained By:	Dissertation Abstracts International69-01A.
標題:	Business Administration, Accounting. -
電子資源:	Download PDF (下載PDF全文)
ISBN:	9780549457022

An analysis of the impact of leasing on equity values.
Zott, John C.

An analysis of the impact of leasing on equity values. - 62 p.

Source: Dissertation Abstracts International, Volume: 69-01, Section: A, page: 0274.

Thesis (D.B.A.)--Golden Gate University, 2008.

Off balance sheet transactions have been the focus of regulatory interest during the last five years. Leasing is a significant contributor of off balance sheet debts and leasing disclosure and accounting is being revisited by regulators with the goal of increasing transparency. Recent work by regulators has questioned whether equity investors use operating lease disclosure and whether the current disclosure standards are sufficient for equity investors. This study examines how Operating Leases are valued by equity investors. The research documents that equity investors rely on operating lease disclosures for capitalizing debt and calculating operating asset investment. The study identifies that the industry and asset type are relevant in determining how the market values operating leases. The market appears to apply a higher valuation to the leased debt and assets than calculated using the net present value of the stream of minimum payments which is based on the current disclosure scheme. Disclosure would he improved by the addition of asset type and clarity about the nature of rental payments.

ISBN: 9780549457022Subjects--Topical Terms:

1000006273
Business Administration, Accounting.

An analysis of the impact of leasing on equity values.
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