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Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/10965
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dc.contributor.authorBeattie, Vivienen_UK
dc.contributor.authorGoodacre, Alanen_UK
dc.contributor.authorSmith, Sarah Janeen_UK
dc.date.accessioned2013-03-20T16:50:19Z-
dc.date.available2013-03-20T16:50:19Zen_UK
dc.date.issued2000-11en_UK
dc.identifier.urihttp://hdl.handle.net/1893/10965-
dc.description.abstractThis study contributes to the debate regarding the equivalency of accounting recognition versus disclosure by investigating the relationship between the market’s assessment of equity risk and off-balance sheet lease disclosures. OLS regression analysis is used to determine whether there is an association between equity risk and an adjustment to financial risk for operating leases, based both on constructive capitalisation and a simple factor method. The observation of a reliably positive association suggests that UK investors/analysts view operating leases from a property rights perspective rather than an ownership perspective. This 'property rights' perspective supports the argument for recognition of all lease rights and obligations 'on-balance sheet', as proposed in the recent G4+1 discussion paper (ASB, 1999).en_UK
dc.language.isoenen_UK
dc.publisherBlackwell Publishers Ltden_UK
dc.relationBeattie V, Goodacre A & Smith SJ (2000) Recognition versus disclosure: An investigation of the impact on equity risk using UK operating lease disclosures. Journal of Business Finance and Accounting, 27 (9-10), pp. 1185-1224. https://doi.org/10.1111/1468-5957.00352en_UK
dc.rightsThe publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.en_UK
dc.rights.urihttp://www.rioxx.net/licenses/under-embargo-all-rights-reserveden_UK
dc.subjectconstructive capitalisationen_UK
dc.subjectleasingen_UK
dc.subjectequity risken_UK
dc.subjectoff-balance sheet financeen_UK
dc.subjectrecognition vs. disclosureen_UK
dc.titleRecognition versus disclosure: An investigation of the impact on equity risk using UK operating lease disclosuresen_UK
dc.typeJournal Articleen_UK
dc.rights.embargodate2999-12-31en_UK
dc.rights.embargoreason[Beattie et al_JofBFA_2000.pdf] The publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.en_UK
dc.identifier.doi10.1111/1468-5957.00352en_UK
dc.citation.jtitleJournal of Business Finance and Accountingen_UK
dc.citation.issn1468-5957en_UK
dc.citation.issn0306-686Xen_UK
dc.citation.volume27en_UK
dc.citation.issue9-10en_UK
dc.citation.spage1185en_UK
dc.citation.epage1224en_UK
dc.citation.publicationstatusPublisheden_UK
dc.citation.peerreviewedRefereeden_UK
dc.type.statusVoR - Version of Recorden_UK
dc.author.emailalan.goodacre@stir.ac.uken_UK
dc.contributor.affiliationUniversity of Stirlingen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.identifier.scopusid2-s2.0-0038201382en_UK
dc.identifier.wtid753098en_UK
dc.contributor.orcid0000-0003-2632-6765en_UK
dcterms.dateAccepted2000-11-30en_UK
dc.date.filedepositdate2013-02-11en_UK
rioxxterms.typeJournal Article/Reviewen_UK
rioxxterms.versionVoRen_UK
local.rioxx.authorBeattie, Vivien|en_UK
local.rioxx.authorGoodacre, Alan|0000-0003-2632-6765en_UK
local.rioxx.authorSmith, Sarah Jane|en_UK
local.rioxx.projectInternal Project|University of Stirling|https://isni.org/isni/0000000122484331en_UK
local.rioxx.freetoreaddate2999-12-31en_UK
local.rioxx.licencehttp://www.rioxx.net/licenses/under-embargo-all-rights-reserved||en_UK
local.rioxx.filenameBeattie et al_JofBFA_2000.pdfen_UK
local.rioxx.filecount1en_UK
local.rioxx.source0306-686Xen_UK
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