haku: @journal_id 45 / yhteensä: 243
viite: 9 / 243
Tekijä: | Blake, J. Sala, O. Clarke, J. |
Otsikko: | Management's response to finance lease capitalization in Spain |
Lehti: | International Journal of Accounting Education and Research
1995 : VOL. 30:4, p. 331-343 |
Asiasana: | LEASING SPAIN ACCOUNTING |
Kieli: | eng |
Tiivistelmä: | In 1990 Spain introduced a requirement for the capitalization of finance leases. This paper reports on managers' reactions to this requirement, and is of international interest because: the "economic consequences" issues that arise have been extensively debated in the English-speaking world but have not been similarly evaluated in other cultures; the "substance over form" concept that underlies finance lease capitalization is alien to the Roman law tradition that applies to the country of Spain. |
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