Publications
Publications
Show Results For
- All HBS Web
(234)
- Faculty Publications (121)
←
Page 7 of 121
Results
- Forthcoming
- Article
Variable Leases Under ASC 842: Evidence on Properties and Consequences
The new lease standard (ASC 842) allows firms to keep variable leases off-balance-sheet, in part based on the assumption that future expenses are difficult to estimate reliably. We show that variable-lease expenses are both prevalent and substantial, exhibiting... View Details
- ←
- 7