Nuryani, Nunung and Heng, Tan Thing and Juliesta, Nadya (2015) Capitalization of Operating Lease and Its Impact on Firm's Financial Ratios. In: 2nd Global Conference on Business and Social Science, 17-18 September 2015, Indonesia.
Full text not available from this repository.Abstract
This study aims to examine determinants of operating lease policies (i.e. financial constraint, asset value, growth, and firm's size), and the impact of constructive capitalisation of operating lease towards company's financial ratios. The finding shows that all determinants except financial constraints influence operating lease policies but most of operating leases is explained by factors other than the economic determinants. To restrict the abuse of operating lease that mislead users of financial statements, then operating lease should be capitalized. This study also finds that operating lease capitalization significantly impacts firm's financial ratios which are useful in decision making.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Keywords: | Operating Lease Policies; Financial Constraint; Assets Value and Financial Ratios |
| Subjects: | 300 Social Sciences > 330 Economics > 332 Financial Economics (Shares, Investment) 300 Social Sciences > 330 Economics > 332 Financial Economics (Shares, Investment) > 332.6 Investment |
| Divisions: | Faculty of Engineering & Informatics > Information System |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 23 Nov 2021 02:19 |
| Last Modified: | 18 Apr 2022 08:02 |
| URI: | https://kc.umn.ac.id/id/eprint/19236 |
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