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The Impact of Lease Accounting Standards on Lending and Investment Decisions.

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Title: The Impact of Lease Accounting Standards on Lending and Investment Decisions.
Authors: He, Chao1 (AUTHOR), Tan, Hun-Tong2 (AUTHOR), Zhang, Jixun3 (AUTHOR), Cao, Tongrui4 (AUTHOR)
Source: Accounting Horizons. Jun2026, Vol. 40 Issue 2, p103-117. 15p.
Database: Business Source Ultimate
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Header DbId: bsu
DbLabel: Business Source Ultimate
An: 194165911
AccessLevel: 2
PubType: Academic Journal
PubTypeId: academicJournal
PreciseRelevancyScore: 0
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  Data: The Impact of Lease Accounting Standards on Lending and Investment Decisions.
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  Data: <searchLink fieldCode="AR" term="%22He%2C+Chao%22">He, Chao</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Tan%2C+Hun-Tong%22">Tan, Hun-Tong</searchLink><relatesTo>2</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Zhang%2C+Jixun%22">Zhang, Jixun</searchLink><relatesTo>3</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Cao%2C+Tongrui%22">Cao, Tongrui</searchLink><relatesTo>4</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Accounting+Horizons%22">Accounting Horizons</searchLink>. Jun2026, Vol. 40 Issue 2, p103-117. 15p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=194165911
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.2308/HORIZONS-2023-045
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
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        PageCount: 15
        StartPage: 103
    Titles:
      – TitleFull: The Impact of Lease Accounting Standards on Lending and Investment Decisions.
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            NameFull: He, Chao
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            NameFull: Tan, Hun-Tong
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            NameFull: Zhang, Jixun
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            NameFull: Cao, Tongrui
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            – D: 01
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              Text: Jun2026
              Type: published
              Y: 2026
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              Value: 40
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              Value: 2
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            – TitleFull: Accounting Horizons
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