An analysis of Australian companies' choice of lease accounting method during the transitional period of AAS 17 / by Wai-ming Mok.

Mok, Wai-ming. (1986). An analysis of Australian companies' choice of lease accounting method during the transitional period of AAS 17 / by Wai-ming Mok. Master's Thesis, School of Business, The University of Queensland.

       
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Author Mok, Wai-ming.
Thesis Title An analysis of Australian companies' choice of lease accounting method during the transitional period of AAS 17 / by Wai-ming Mok.
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1986
Thesis type Master's Thesis
Total pages 50
Language eng
Subjects 1501 Accounting, Auditing and Accountability
Formatted abstract This study examines factors that affect Australian management's selection of lease accounting method during the transitional period of AAS 17. Empirical evidence indicates that leverage and concerns about the adverse effects of lease capitalisation on performance indicators deter companies from capitalising leases. Empirical results are contrary to political cost argument; the mining companies in our sample are more likely to capitalise leases during the period. Besides, the results support the proposition that management evaluates costs and benefits of adopting particular accounting method. Some companies capitalise leases because of the favourable effect on the interpretation of their performance indicators.

 
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Created: Wed, 03 Nov 2010, 15:29:34 EST by Mr Kevin Liang on behalf of The University of Queensland Library