Capital Structure Effects Associated with the New Lease Accounting Standard
Published Online:25 Aug 2025https://doi.org/10.1287/mnsc.2024.04447
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The replication files for this article are available HERE.
- Cited by
- Journal of Accounting and Public Policy, Vol. 56
Volume 72, Issue 4
April 2026
Pages 2681-3628, iv-vi
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- Received:January 11, 2024
- Accepted:January 20, 2025
- Published Online:August 25, 2025
Copyright © 2025, INFORMS
Cite as
Petrus Ferreira, Wayne R. Landsman, Brian Rountree (2025) Capital Structure Effects Associated with the New Lease Accounting Standard. Management Science 72(4):3611-3628.
https://doi.org/10.1287/mnsc.2024.04447
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The authors thank two anonymous reviewers and workshop participants at the Lone Star Accounting Research Conference, Rice University, the University of Missouri, and the University of North Carolina for helpful comments and Linyi Chen, Tim Liu, K. Ramesh, Gil Sadka, and Stephen Zeff for valuable feedback.
