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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2020) 19 (3): 339–361.
Published: 19 June 2020
...Daniel Gyung Paik; Joyce Van Der Laan Smith; Brandon Byunghwan Lee; Sung Wook Yoon Purpose The purpose of this study is to investigate the relationship between off-balance-sheet (OBS) operating leases and long-term debt by analyzing firms’ debt risk profiles measured by the constraints on firms...
