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MANAGEMENT AND ACCOUNTING WEB |
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Leases Bibliography |
Allen, C. B. 1961. Pros and cons of "lease-purchase" plans. N.A.A. Bulletin (August): 91-92 .
Altman, E. I. 1976. Capitalization of leases and the predictability of financial ratios: A comment. The Accounting Review (April): 408-412. (JSTOR link).
Avery, H. G. 1961. Some comments on lease accounting. N.A.A. Bulletin (August): 90-91.
Alvin, G. 1963. The execution of the nonfinancial lease - An accounting transaction? N.A.A. Bulletin (November): 29-38.
Baker, D. D. 1995. Lease vs. buy: Avoid excess costs. Management Accounting (July): 38-39.
Barisa, L. A. 1965. A pattern for profitable automotive fleet transportation. N.A.A. Bulletin (February): 56-64. (Purchase, lease, or reimburse employees who own them).
Bauer, W. C. 1961. Leasing equipment - Advantageous to whom? N.A.A. Bulletin (March): 44-46.
Bauscher, H. A. 1959. Leasing of machine tools. N.A.A. Bulletin (October): 88-89.
Bazley, M., P. Brown and H. Y. Izan. 1985. An analysis of lease disclosures by Australian companies. Abacus 21(1): 44-62.
Beechy, T. H. 1969. Quasi-debt analysis of financial leases. The Accounting Review (April): 375-381. (JSTOR link).
Beechy, T. H. 1970. The cost of leasing: Comment and correction. The Accounting Review (October): 769-773. (JSTOR link).
Benke, R. L. and C. P. Baril. 1990. The lease versus purchase decision. Management Accounting (March): 42-46.
Bierman, H. Jr. 1973. Accounting for capitalized leases: Tax considerations. The Accounting Review (April): 421-424. (JSTOR link).
Blum, J. D. 1974. Implicit factors in the evaluation of lease vs buy alternatives: A comment. The Accounting Review (October): 807-808. (JSTOR link).
Blum, J. D. 1978. Accounting and reporting for leases by lessees: The interest rate problems. Management Accounting (April): 25-28.
Bogart, F. O. 1950. Accounting for leaseholds. The Accounting Review (October): 417-419. (JSTOR link).
Bower, R. S., F. C. Herringer and J. P. Williamson. 1966. Lease evaluation. The Accounting Review (April): 257-265. (JSTOR link).
Bowman, R. G. 1980. The debt equivalence of leases: An empirical investigation. The Accounting Review (April): 237-253. (JSTOR link).
Bragg, S. M. 2006. The Ultimate Accountants' Reference: Including GAAP, IRS & SEC Regulations, Leases, and More. Wiley.
Brief, R. P. and J. Owen. 1978. Accounting for leveraged leases: A comment. Journal of Accounting Research (Autumn): 411-413. (JSTOR link).
Burns, J. O. and K. Bindon. 1980. Evaluating leases with LP. Management Accounting (February): 48,50-53.
Burrows, G. H. 1988. Evolution of a lease solution. Abacus 24(2): 107-119.
Busko, F. J. 1959. Leased tires inventory. N.A.A. Bulletin (October): 24.
Carroll, C. A. 1960. Long-term leases as a financing device. N.A.A. Bulletin (May): 19-24.
Cenker, W. J. and R. Bloom. 2000. The leasing conundrum. Management Accounting Quarterly (Spring): 34-42.
Chamberlain, D. C. 1975. Capitalization of lease obligations. Management Accounting (December): 37-38, 42.
Chan, M. S. 2005. The TurnKey Investor's Essential Lease-Option Lessons: Real-Life Investment Stories & Case Studies from the Field! Ascend Beyond Publishing.
Chasteen, L. G. 1973. Implicit factors in the evaluation of lease vs. buy alternatives. The Accounting Review (October): 764-767. (JSTOR link).
Chasteen, L. G. 1974. Implicit factors in the evaluation of lease vs buy alternatives: A reply. The Accounting Review (October): 809-811. (JSTOR link).
Clingman, W. F. III. 1975. The company car: A management decision. Management Accounting (May): 51-55.
Committee on Financial Accounting Standards Subcommittee on Leases. 1976. The Accounting Review (Supplement): 229-235. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).
Deinzer, H. T. 1939. Are leasehold improvements taxable income? The Accounting Review (June): 147-150. (JSTOR link).
Duty, G. L. 1980. A leasing guide to taxes. Management Accounting (August): 45-50.
Elam, R. 1975. The effect of lease data on the predictive ability of financial ratios. The Accounting Review (January): 25-43. (JSTOR link).
Elam, R. 1976. Capitalization of leases and the predictability of financial ratios: A reply. The Accounting Review (April): 413-414. (JSTOR link).
El-Gazzar, S., S. Lilien and V. Pastena. 1986. Accounting for leases by lessees. Journal of Accounting and Economics (October): 217-237.
Elliott, G. S. 1975. Leasing of capital equipment. Management Accounting (December): 39-42.
Equipment Leasing Association and J. B. Froberg (ed.) 1999. Understanding leases. Strategic Finance (November): 61-65.
Ely, K. M. 1995. Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research (Autumn): 397-415. (JSTOR link).
Felt, H. M. and D. T. Barsky. 1969. Purchase vs. lease: Computer obsolescence. Management Accounting (October): 29-32.
Ferrara, W. L. 1968. Capital budgeting and financing or leasing decisions. Management Accounting (July): 55-63.
Ferrara, W. L. 1974. Lease vs. purchase: A quasi-financing approach. Management Accounting (January): 21-26.
Ferrara, W. L. 1978. The case for symmetry in lease reporting. Management Accounting (April): 17-24.
Ferrara, W. L. 1978. The Lease-Purchase Decision: How Some Companies Make It. National Association of Accountants.
Ferrara, W. L., J. B. Thies and M. W. Dirsmith. 1980. The lease-purchase decision. Management Accounting (May): 57-58.
Ferrara, W. L., J. B. Thies and M. W. Dirsmith. 1980. The Lease-Purchase Decision. National Association of Accountants and the Society of Management Accountants of Canada.
Fetters, M. L. and S. D. Grossman. 1974. Accounting for the receivable in a lease transaction: A dilemma. The Accounting Review (October): 851-852. (JSTOR link).
Findlay, M. C. III. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 794-795. (JSTOR link).
Finnerty, J. E., R. N. Fitzsimmons and T. W. Oliver. 1980. Lease capitalization and systematic risk. The Accounting Review (October): 631-639. (JSTOR link).
Fredrick, S. E. 1990. Tapping the hidden value of your assets. Management Accounting (March): 28-31, 34. (Related to sale leasebacks and using assets as loan collateral).
Gaffney, J. P. 1965. An omitted aspect of lease capitalization. N.A.A. Bulletin (January): 23-26.
Garrison, R. H. 1968. Methodology of lease capitalization. The Accounting Review (October): 782-784. (JSTOR link).
Godfrey, J. M. and S. M. Warren. 1995. Lessee reactions to regulation of accounting for leases. Abacus 31(2): 201-228.
Grant, E. B. and R. C. Witt. 1979. A look at leveraged leases under FAS no. 13. Management Accounting (February): 49-52.
Gritta, R. D. 1974. Capitalizing net lease rentals: A comment. Management Accounting (November): 37-39.
Hannon, J. M. 1976. Lease accounting: A current controversy. Management Accounting (September): 25-28.
Harvard Business Review. 1927. Case studies in business: Leasing versus instalment sales in the marketing of manufacturers' equipment. Harvard Business Review (October): 89-95.
Henry, J. B. 1974. Leasing: Cost measurement and disclosure. Management Accounting (May): 42-47.
Hosford, J. E. 1963. Optimal allocation of leased communication lines. Management Science (July): 613-622. (JSTOR link).
Imhoff, E. A. Jr. and J. K. Thomas. 1988. Economic consequences of accounting standards: The lease disclosure rule change. Journal of Accounting and Economics (December): 277-310.
Imhoff, E. A. Jr., R. C. Lipe and D. W. Wright. 1991. Operating leases: Impact of constructive capitalization. Accounting Horizons (March): 51-63.
Imhoff, E. A. Jr., R. C. Lipe and D. W. Wright. 1997. Operating leases: Income effects of constructive capitalization. Accounting Horizons (June): 12-32.
Johnson, J. M., R. J. Dowen and C. L. Norton. 1993. An assessment of lessor accounting for residual values. Accounting Horizons (September): 55-65.
Journal of Accounting Research. 1968. Corrigenda: Accounting for leases: A further examination of the issues. Journal of Accounting Research (Autumn): Unnumbered. (JSTOR link).
Kasper, L. J. 1977. Evaluating the cost of financial leases. Management Accounting (May): 43-51.
Keller, I. W. 1953. Shall we lease or buy equipment? N.A.C.A. Bulletin (September): 34-47.
Knouss, F. T. 1959. You can rent it - But should you? N.A.A. Bulletin (October): 73-80. (Lease or buy).
Knutson, P. H. 1962. Leased equipment and divisional return on capital. N.A.A. Bulletin (November): 15-20.
Kuenhold, R. C. 1957. Look before you lease industrial equipment. N.A.A. Bulletin (September): 19-24.
Linderman, W. H. 1953. Shall we sell the building and lease it back? N.A.C.A. Bulletin (September): 50-59.
Largay, J. A. III. 2001. Commentaries on accounting for leases. Accounting Horizons (September): 273.
Lipe, R. C. 2001. Lease accounting research and the G4+1 proposal. Accounting Horizons (September): 299-310.
Loretucci, J. A. 1979. Financial leasing: What's the best replacement cycle? Management Accounting (August): 45-48.
Lyndall, F. S. Jr. 1960. Leasing equipment - What are the advantages? N.A.A. Bulletin (August): 15-18.
Ma, R. 1972. Accounting for long-term leases. Abacus 8(1): 21-34.
Mann, C. D. 1971. Evaluating the cost in a lease proposal. Management Accounting (July): 56-58.
McLean, J. H. and C. H. Buckner Jr. 1965. An analysis of arguments against the capitalization of leases. N.A.A. Bulletin (January): 46-48.
Means, K. M. and P. M. Kazenski. 1987. SFAS 91. New dilemmas. Accounting Horizons (December): 63-67.
Millar, J. A. 1979. Hospital equipment leasing: The breakeven discount rate. Management Accounting (July): 21-24, 26.
Mitchell, G. B. 1970. After-tax cost of leasing. The Accounting Review (April): 308-314. (JSTOR link).
Monson, D. W. 2001. The conceptual framework and accounting for leases. Accounting Horizons (September): 275-287.
National Association of Accountants. 1978. The lease-purchase decision. Management Accounting (February): 61-62.
Odmark, V. E. 1960. Current challenges to accounting principles. The Accounting Review (April): 272-277. (JSTOR link).
Orbach, K. N. and W. D. Samson. 1983. An open letter to congress: Leasing little Lisa. Management Accounting (March): 46-47.
Osborne, O. D. 1963. Accounting for finance-type leasing operations. N.A.A. Bulletin (June): 47-53.
Patton, W. 2005. Investing in Real Estate With Lease Options and "Subject-To" Deals : Powerful Strategies for Getting More When You Sell, and Paying Less When You Buy. Wiley.
Petri, E. 1969. Use of capitalized cost in repeated replacement problems. Management Accounting (September): 49-53. (Related to lease versus purchase decisions).
Pierce, H. 1975. Leasing and the lessee. Management Accounting (December): 33-36.
Pollert, W. R. and E. J. Glickman. 2002. Synthetic leases under fire. Strategic Finance (October): 33-35.
Pond, J. D. 1977. Capitalizing leased assets. Management Accounting (January): 45-47.
Powers, M. and L. Revsine. 1989. Lessors' accounting and residual values: Comdisco, Barron's, and GAAP. The Accounting Review (April): 346-368. (JSTOR link).
Quinn, J. D. and K. J. Smith. 2000. The Ridgely House venture: Triple net commercial lease/purchase case. Issues In Accounting Education (August): 459-481.
Rappaport, A. 1965. Lease capitalization and the transaction concept. The Accounting Review (April): 373-376. (JSTOR link).
Rennolds, J. S. 1958. A construction contractor's lease-or-buy decision. N.A.A. Bulletin (August): 71-72.
Rhodes, J. 1960. Financial leases belong on the balance sheet. N.A.A. Bulletin (December): 83-91.
Riahi-Belkaoui, A. 1998. Long-Term Leasing -- Accounting, Evaluation, Consequences. Quorum Books.
Richardson, A. W. 1985. The measurement of the current portion of long-term lease obligations - Some evidence from practice. The Accounting Review (October): 744-752. (JSTOR link).
Rickey, K. R. 1959. Including all leases on the balance sheet - A first. N.A.A. Bulletin (December): 51-60.
Rickey, K. R. 1960. Measuring return on capital where leased properties are involved. N.A.A. Bulletin -1960 Conference Proceedings II (August): 18-24.
Ro, B. T. 1978. The disclosure of capitalized lease information and stock prices. Journal of Accounting Research (Autumn): 315-340. (JSTOR link).
Roenfeldt, R. L. and J. B. Henry. 1976. Lease vs. debt purchase of automobiles. Management Accounting (October): 49-54.
Roesner, P. I. 1972. The lease or buy decision in 'truck fleet' expansion. Management Accounting (January): 46-48.
Ryan, R. J. Jr. 1977. Leveraged leasing. Management Accounting (April): 45-46.
Sax, F. S. 1965. The lease-or-purchase decision - Present value method. Management Accounting (October): 55-61.
Schipper, K., J. R. Twombly and R. L. Weil. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 796-801. (JSTOR link).
Shanno, D. F. and R. L. Weil. 1976. The separate phases method of accounting for leveraged leases: Properties of the allocating rate and an algorithm for finding it. Journal of Accounting Research (Autumn): 348-356. (JSTOR link).
Shaw, W. H. 1987. Safe harbor or muddy waters. The Accounting Review (April): 385-400. (JSTOR link).
Shaw, W. H. 1988. Measuring the impact of the safe harbor lease law on security prices. Journal of Accounting Research (Spring): 60-81. (JSTOR link).
Shillinglaw, G. 1958. Accounting for leased property by capitalization. N.A.A. Bulletin (June): 31-44.
Shillinglaw, G. 1958. Leasing and financial statements. The Accounting Review (October): 581-592. (JSTOR link).
Shillinglaw, G. 1962. More on doubtful areas in lease capitalization. N.A.A. Bulletin (November): 9-13.
Smith, C. J. 1959. Shall we own or lease our automobiles and trucks? N.A.A. Bulletin (September): 65-74.
Stewart, M. 2005. Leases & Rental Agreements 6th Edition. Nolo.
Stickney, C. P., R. L. Weil and M. A. Wolfson. 1983. Income taxes and tax-transfer leases: General Electric's accounting for a Molotov cocktail. The Accounting Review (April): 439-459. (JSTOR link).
Sundblad, H. A. 1975. Automobile leasing. Management Accounting (March): 53-54.
Swieringa, R. J. 1984. When current is noncurrent and vice versa! The Accounting Review (January): 123-130. (JSTOR link).
Tasker, G. W. 1962. Disclosure of long-term leases. N.A.A. Bulletin (January): 93-94.
Taylor, D. H. 1968. Technological or economic obsolescence: Computer purchase vs. lease. Management Accounting (September): 49-52.
The Accounting Review. 1951. Editor's note-correction: Accounting for leaseholds. The Accounting Review (January): 8. (JSTOR link).
Towles, M. F. 1974. Leases and the relevant APB opinions. Management Accounting (May): 37-41.
Vatter, W. J. 1964. Automobile leasing and the income concept. N.A.A. Bulletin (October): 23-29.
Vatter, W. J. 1966. Accounting for leases. Journal of Accounting Research (Autumn): 133-148. (JSTOR link).
Vatter, W. J. 1969. More About leases: A rejoinder to Professor Wolk. Journal of Accounting Research (Autumn): 346-349. (JSTOR link).
Vaughn, D. E. and R. W. Melicher. 1974. Capitalizing net lease rentals. Management Accounting (January): 27-33.
Walker, C. G. 1962. Doubtful areas in lease capitalization. N.A.A. Bulletin (March): 15-24.
Walton, S. 1916. Interest and interest tables, sinking funds, valuing a leasehold, annuities, partial payments, bond tables, turnover, and necessity for national standard. Journal of Accountancy (October): 313-325.
Weiss, P. B. 2003. Buy or lease? Strategic Finance (November): 52-57.
Wilhelm, M. F. Jr. 1969. Purchase of lease: That is the question. Management Accounting (July): 43-46.
Wilkins, T. and I. Zimmer. 1983. The effect of leasing and different methods of accounting for leases on credit evaluations. The Accounting Review (October): 749-764. (JSTOR link).
Wilkins, T. and I. Zimmer. 1983. The effects of alternative methods of accounting for leases - An experimental study. Abacus 19(1): 64-75.
Wilson, C. J. 1973. The operating lease and the risk of obsolescence. Management Accounting (December): 41-44.
Wojdak, J. F. 1969. A theoretical foundation for leases and other executory contracts. The Accounting Review (July): 562-570. (JSTOR link).
Wolf, E. D. 1962. Rental vs. purchase of data processing equipment. N.A.A. Bulletin (July): 29-35.
Wolk, H. I. 1968. Accounting for leases: A further examination of the issues. Journal of Accounting Research (Spring): 153-157. (JSTOR link).
Wyman, H. E. 1973. Financial lease evaluation under conditions of uncertainty. The Accounting Review (July): 489-493. (JSTOR link).
Wyman, H. E. 1974. Financial lease evaluation under conditions of uncertainty: A reply. The Accounting Review (October): 802-806. (JSTOR link).
Wyman, H. E. and W. T. Andrews, Jr. 1975. Classifying the receivable in a lease transaction: A dilemma. The Accounting Review (October): 908-909. (JSTOR link).
Zises, A. 1963. Leases - For full disclosure without capitalization. N.A.A. Bulletin (March): 45-49.
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