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武蔵大学論集 「The Journal of Musashi University」 >
2010年度・第58巻 第1号 >

Please use this identifier to cite or link to this item: http://hdl.handle.net/11149/1382

Title: Examination of the Value Relevance of Footnote Information with Finance Leases
Authors: SAKAI, Eiko
坂井, 映子
Issue Date: 30-Jul-2010
Publisher: 武蔵大学経済学会
Abstract: This paper examined whether earnings measured by a finance lease model or by an operating lease model were more relevant to the stock prices by improving Saka(i 2010-a). Saka(i 2010-a) found that the value relevance of earnings via a finance lease model rather than by an operating lease model was significantly higher in the year 2003 but that it had two problems : 1)firms that disclose their expenses by a finance lease model represented a very small part of the sample and 2)outliers were not excluded. This paper dealt with these problems, and the results showed that there was no significant difference between earnings as measured by these different models.
URI: http://hdl.handle.net/11149/1382
Appears in Collections:2010年度・第58巻 第1号

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