Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards
Denton Collins; William R. Pasewark; Mark E. Riley · 2012 · Accounting Horizons
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
SYNOPSIS: This archival study addresses whether the presence or absence of “bright lines” in a lease accounting standard influences the classification of leases as capital or operating. To the best of our knowledge, our study is the first…
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WASTE indexes this work — it does not host or republish it. Failure-type classification is automated and approximate.
Metadata source: OpenAlex · DOI 10.2308/acch-50266