A transparent transition? An investigation of firm disclosure regarding the expected impact of the new lease standard

Fernando H. Comiran, Laurel Franzen, Carol M. Graham

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)31-46
Number of pages16
JournalJournal of Corporate Accounting and Finance
Volume33
Issue number3
DOIs
StatePublished - Jul 2022

ASJC Scopus Subject Areas

  • Accounting
  • General Economics,Econometrics and Finance

Keywords

  • expected balance sheet impact
  • operating lease activity
  • transition period disclosures

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