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Keywords: Asset specificity
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Journal Articles
Journal of Applied Accounting Research (2020) 21 (1): 19–37.
Published: 15 January 2020
... analysis to examine the association between manager ability, lease classification and asset specificity. Findings Using 31,110 firm-year observations from 1998 to 2013, the authors find a significant positive relationship between manager ability and the decision to classify leases as operating...
