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Published in 2021 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-08-2020-0175
Abstract: PurposeThe purpose of this paper is to investigate whether financial analyst coverage affects the dissemination of disclosed operating lease information into cash flow predictions and stock prices.Design/methodology/approachThe difference in lease expense between capital/finance lease and…
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Keywords:
lease;
earnings impact;
analyst;
impact ... See more keywords