Management And Accounting Web

Leases and Lease Accounting Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Leases Main Page | Relevant Costing Main Page

Agrawal, V. V., M. Ferguson, L. B. Toktay and V. M. Thomas. 2012. Is leasing greener than selling? Management Science (March): 523-533.

Allen, C. B. 1961. Pros and cons of "lease-purchase" plans. N.A.A. Bulletin (August): 91-92.

Altamuro, J., R. Johnston, S. Pandit and H. Zhang. 2014. Operating leases and credit assessments. Contemporary Accounting Research 31(2): 551-580.

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.

Bauman, M. P. and R. N. Francis. 2011. Issues in lessor accounting: The forgotten half of lease accounting. Accounting Horizons (June): 247-266.

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.

Bhaskaran, S. R. and S. M. Gilbert. 2005. Selling and leasing strategies for durable goods with complementary products. Management Science (August): 1278-1290. (JSTOR link).

Bierman, H. Jr. 1973. Accounting for capitalized leases: Tax considerations. The Accounting Review (April): 421-424. (JSTOR link).

Biondi, Y., R. J. Bloomfield, J. C. Glover, K. Jamal, J. A. Ohlson, S. H. Penman, E. Tsujiyama and T. J. Wilks. 2011. A perspective on the joint IASB/FASB exposure draft on accounting for leases. Accounting Horizons (December): 861-871.

Bloom, R. and W. J. Cenker. 2009. Comparing accounting and taxation for leases. The CPA Journal (April): 40-42.

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.

Boatsman, J. and X. Dong. 2011. Equity value implications of lease accounting. Accounting Horizons (March): 1-16.

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).

Boyle, D. M., B. W. Carpenter and D. P. Mahoney. 2014. Lease accounting: Lessee provisions of the proposed accounting standards update. Management Accounting Quarterly (Winter): 14-20.

Bradbury, M. E. 2015. The Warehouse Capital Management policy - Treatment of leases.  Journal of Accounting Education 33(3): 228-240.

Bragg, S. M. 2006. The Ultimate Accountants' Reference: Including GAAP, IRS and SEC Regulations, Leases, and More. Wiley.

Bragg, S. M. 2010. The Ultimate Accountants' Reference: Including GAAP, IRS and SEC Regulations, Leases, and More, 3rd edition. Wiley.

Brief, R. P. and J. Owen. 1978. Accounting for leveraged leases: A comment. Journal of Accounting Research (Autumn): 411-413. (JSTOR link).

Bryan, S. H., S. Lilien and D. R. Martin. 2010. The financial statement effects of capitalizing operating leases. The CPA Journal (August): 36-41.

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.

Chambers, D., J. Dooley and C. A. Finger. 2015. Preparing for the looming changes in lease accounting. The CPA Journal (January): 38-42.

Chan, M. S. 2005. The TurnKey Investor's Essential Lease-Option Lessons: Real-Life Investment Stories and 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).

Craig, T. R. 2013. Lease accounting - Up for renewal. The CPA Journal (October): 10-11.

Deinzer, H. T. 1939. Are leasehold improvements taxable income? The Accounting Review (June): 147-150. (JSTOR link).

Duke, J. C., S. Hsieh and Y. Su. 2009. Operating and synthetic leases: Exploiting financial benefits in the post-Enron era. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 28-39.

Duty, G. L. 1980. A leasing guide to taxes. Management Accounting (August): 45-50.

Ebisike, O. A. 2010. Real Estate Accounting Made Easy, 2nd edition. Wiley.

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).

Finney, H. A. 1921. Turnover, Reserve for sinking fund, Lease and purchase contract, Relation of cash discount to interest, Corporate reorganization and consolidation, Installment contracts, Stock assessments, Stockholders' gift to corporation, Unrealized profit and depreciation. Journal of Accountancy (November): 372-387.

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.

Graham, R. C. and R. D. King. 2013. Decision usefulness of whole-asset operating lease capitalizations. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 60-73.

Grant, C. T. 2016. No more hiding lease liability: The FASB's new leasing standard ends the use of multiyear leases for off-balance-sheet financing. Strategic Finance (July): 40-47.

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.

Grossman, A. M. and S. D. Grossman. 2010. Capitalizing lease payments. The CPA Journal (May): 6-11.

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).

Hsieh, S. and Y. Su. 2015. The economic implications of the earnings impact from lease capitalization. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 42-54.

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.

Jennings, R. and A. Marques. 2013. Amortized cost for lease assets. Accounting Horizons (March): 51-74.

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.

Krische, S. D., P. R. Sanders and S. D. Smith. 2014. Management credibility and investment risk: An experimental investigation of lease accounting alternatives. Behavioral Research In Accounting 26(1): 109-130.

Kuenhold, R. C. 1957. Look before you lease industrial equipment. N.A.A. Bulletin (September): 19-24.

Leone, M. 2010. Taking the "ease" out of "lease"? By doing away with operating leases, new accounting rules could bring billions of dollars back onto balance sheets. CFO (December): 52-55.

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.

Lightner, K. M., B. Bosco, D. G. Deboskey and S. M. Lightner. 2013. A better approach to lease accounting. The CPA Journal (September): 14-25.

Lightner, K. M., B. Bosco, D. G. DeBoskey and S. M. Lightner. 2013. Accounting for leases under the forthcoming exposure draft: Will businesses welcome the guidance? The CPA Journal (January): 16-27.

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.

Martino, G. D. 2011. Considerations on the subject of lease accounting. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 355-365.

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.

Meyer, C. H. 2009. Accounting and Finance for Lawyers in a Nutshell, 4th edition. West Law School.

Michelman, J. E., V. Gorman and G. M. Trompeter. 2011. Accounting fraud at CIT Computer Leasing Group, Inc. Issues In Accounting Education (August): 569-591.

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.

Moore, S. and A. Nagy. 2013. Contract structuring under the new lease accounting rules: The case of the Custom Design Retail, Inc. Global Perspectives on Accounting Education (10): 81-90.

Murphy, M. L. 2016. Bringing leases into view. Journal of Accountancy (April): 23-26.

National Association of Accountants. 1978. The lease-purchase decision. Management Accounting (February): 61-62.

Neboian, A. and S. Spinler. 2015. Fleet replacement, technology choice, and the option to breach a leasing contract. Decision Sciences 46(1): 7-35.

Nix, W. E. and R. A. Knight. 2016. Drafting real estate leases with taxes in mind. Journal of Accountancy (June): 74-76.

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.

Paik, D. G. H., J. A. van der Lann Smith, B. B. Lee and S. W. Yoon. 2015. The relation between accounting information in debt covenants and operating leases. Accounting Horizons (December): 969-996.

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.

Porter, J. C. 2016. A refresher on accounting for leases. The CPA Journal (January): 24-33.

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.

Riley, M. E. and R. T. Shortridge. 2013. Proposed changes to lease accounting under FASB's exposure draft: Implications and preparatory steps for lessees. The CPA Journal (June): 28-33.

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.

Rossi, J. D. III. 2016. The new leasing standard. Strategic Finance (August): 23-24.

Ryan, R. J. Jr. 1977. Leveraged leasing. Management Accounting (April): 45-46.

Saunders, H. 1949. Unit equipment costs for truck leasing operations. N.A.C.A. Bulletin (April 1): 893-902.

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.

Spencer, A. W. and T. Z. Webb. 2015. Leases: A review of contemporary academic literature relating to leases. Accounting Horizons (December): 997-1023.

Stewart, M. 2005. Leases and 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).

The CPA Journal. 2013. The Big Three convergence projects: Revenue recognition, leases, and financial instruments. The CPA Journal (July): 20-25.

The CPA Journal. 2015. Discovering simple truths in a complex world of financial reporting: Views on the current state of the profession. The CPA Journal (July): 20-49. (Topics include: How to recognize revenue 32-35, J. R. Doty keynote address 36-41, Current developments 42-45, and Leases and financial instruments 46-49).

The CPA Journal. 2016. Accounting for leases the new standard. The CPA Journal (July): 38-41.

Towles, M. F. 1974. Leases and the relevant APB opinions. Management Accounting (May): 37-41.

Tysiac, K. 2013. Taking stock of leases. Journal of Accountancy (November): 18.

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.

Walker, W. S. 2010. American law of real estate agency: Including options, purchases, sales, exchanges, leases, loans, etc. Gale, Making of Modern Law.

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).

Wong, J., N. Wong and D. C. Jeter. 2016. The economics of accounting for property leases. Accounting Horizons (June): 239-254.

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).

Zeller, T. L., B. B. Stanko and A. D. Tressler. 2015. How risky are your lease vs. buy decisions? Management Accounting Quarterly (Fall): 9-18.

Zises, A. 1963. Leases - For full disclosure without capitalization. N.A.A. Bulletin (March): 45-49.