Reference health
Real Effects Arguments in Accounting Standard Setting: Evidence from IFRS 16
26/26 checkable references clean · checked 2026-08-03
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
17 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 26 checked references that resolve
resolves10.1111/1911-3846.12396
On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project
resolves10.2308/accr.2010.85.4.1215
Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision
resolves10.1111/1475-679X.12300
Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests
resolves10.1016/j.jacceco.2020.101344
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
resolves10.1111/1475-679X.12248
Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs
resolves10.2308/TAR-2022-0266
Do Reporting Incentives and Consequences Change under the New Lease Accounting Standard?
resolves10.1111/jbfa.12378
In search of meaning: Lessons, resources and next steps for computational analysis of financial discourse
resolves10.1016/j.aos.2014.11.001
“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting
resolves10.1111/1911-3846.13001
“No comment”: Language frictions and the
<scp>IASB</scp>
's due process
resolves10.1016/j.bar.2010.02.003
The IASB standard-setting process: Participation and perceptions of financial statement users
resolves10.1080/09638180.2012.701796
Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments
resolves10.1007/s11142-025-09899-z
Variable leases under ASC 842: first evidence on properties and consequences
resolves10.1080/09638180.2010.522775
Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis
resolves10.1111/1475-679X.12109
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
resolves10.1080/17449480.2014.897459
Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process
resolves10.1080/17449480.2013.772716
A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation
resolves10.1111/1475-679X.12115
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
resolves10.2308/TAR-2022-0290
Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard
resolves10.1111/j.1540-6261.2010.01625.x
When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks
resolves10.1016/j.aos.2015.10.001
Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting
resolves10.1080/00014788.2016.1198684
On the IASB’s construction of legitimacy – the case of the agenda consultation project
resolves10.1016/j.jacceco.2019.101246
The effects of financial reporting and disclosure on corporate investment: A review
The 17 references without a DOI — listed, not checked
no DOI — not checkedThe Determinants of Synthetic Lease Financing and the Impact on the Cost of Future Debt
no DOI — not checkedAccounting for leases and corporate investment
no DOI — not checkedWhat Anchors Standard-setting Deliberations ?
no DOI — not checkedref12
no DOI — not checkedref13
no DOI — not checkedref15
no DOI — not checkedHidden in Plain Sight: Operating Lease Accounting and Private Loan Contracts
no DOI — not checkedref21
no DOI — not checkedref22
no DOI — not checkedref23
no DOI — not checkedIASB documents published to accompany IFRS 16
no DOI — not checkedref25
no DOI — not checkedDesigning social inquiry : scientific inference in qualitative research
no DOI — not checkedref30
no DOI — not checkedEconomic consequences of operating lease recognition
no DOI — not checkedref42
no DOI — not checkedCapitalization Versus Disclosure: The Impact of Operating Lease Capitalization on Managerial Leasing Decisions
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