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Keywords: Earnings impact
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Journal Articles
Journal of Applied Accounting Research (2026) 27 (3): 702–724.
Published: 19 February 2026
...Su-Jane Hsieh; Yuli Su Purpose This study examines the statistical reliability of the derived earnings impact, defined as the difference in lease expense between an operating lease and the corresponding as-if finance lease. Using post-ASC 842 data, it examines the economic implications...
