TY  - JOUR
AB  - Company financial managers, when confronted with a change in
accounting regulations, may face a change in their economic environment
as a result of the reaction of users to the reported accounting
information. In 1990 a requirement for lessees to capitalize finance
leases was introduced in Spain. Reports the results of a survey in Spain
of two key groups, company financial managers and bank financial
analysts. The study concludes that leasing companies successfully
lobbied for changes in the accounting rules which actually proved
adverse to their economic interests; and company managers and bank
analysts misunderstand each other′s reactions to the capitalization of
finance leases. Indicates that managers can benefit from studying
research on economic impact issues before determining their own
response.
VL  - 95
IS  - 6
SN  - 0955-534X
DO  - 10.1108/09555349510101327
UR  - https://doi.org/10.1108/09555349510101327
AU  - Blake John
AU  - Amat Salas Oriol
AU  - Clarke Julia
PY  - 1995
Y1  - 1995/01/01
TI  - Managing the economic impact of accounting regulation: the Spanish
case
T2  - European Business Review
PB  - MCB UP Ltd
SP  - 26
EP  - 34
Y2  - 2024/05/06
ER  -