Reference health

Right-of-Use Assets and the Prediction of Revenue

https://doi.org/10.2139/ssrn.4512195
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20/20 checkable references clean · checked 2026-09-05

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.

14 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 20 checked references that resolve
resolves10.1111/1911-3846.12033
Operating Leases and Credit Assessments
resolves10.1016/j.jfineco.2016.08.005
Have financial markets become more informative?
resolves10.2308/accr.2010.85.4.1215
Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision
resolves10.2308/accr-50421
Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue
resolves10.2308/accr-52367
Reporting and Non-Reporting Incentives in Leasing
resolves10.2308/TAR-2019-0585
Measuring Accounting Asset Informativeness
resolves10.1287/mnsc.2019.3338
Collateral, Ease of Repossession, and Leases: Evidence from Antirecharacterization Laws
resolves10.1016/j.jcorpfin.2013.06.007
Bringing leased assets onto the balance sheet
resolves10.1111/j.1911-3846.2010.01041.x
Predicting Material Accounting Misstatements*
resolves10.1177/0148558X11401210
The Impact of Operating Leases on Firm Financial and Operating Risk
resolves10.1111/0022-1082.55404
Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status
resolves10.1146/annurev-financial-101221-103806
Corporate Debt and Taxes
resolves10.2308/acch-50278
Amortized Cost for Operating Lease Assets
resolves10.2308/TAR-2022-0290
Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard
resolves10.1093/rfs/hhw008
Collateral, Taxes, and Leverage
resolves10.1016/j.jcorpfin.2016.10.015
Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings
resolves10.1111/j.1475-679x.2005.00170.x
Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences
resolves10.2308/acch-51214
The Relation between Accounting Information in Debt Covenants and Operating Leases
resolves10.1093/rfs/hhn053
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
resolves10.1093/rof/rfr023
Explaining Corporate Capital Structure: Product Markets, Leases, and Asset Similarity
The 14 references without a DOI — listed, not checked
no DOI — not checkedref4
no DOI — not checkedref8
no DOI — not checkedref15
no DOI — not checkedref16
no DOI — not checkedOperating leases: Impact of constructive capitalization
no DOI — not checkedref18
no DOI — not checkedEconomic consequences of operating lease recognition
no DOI — not checkedref25
no DOI — not checkedref26
no DOI — not checkedSynthetic credit ratings and the inefficiency of agency ratings
no DOI — not checkedThe informativeness of balance sheet disaggregations: Evidence from forecasting operating assets
no DOI — not checkedref31
no DOI — not checkedStandard & Poor's (S&P)
no DOI — not checkedref34
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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