Eiko Arata

Musashi University

Associate Professor

1-26-1 Toyotama-kami

Nerima-ku

Tokyo, 176-8534

Japan

SCHOLARLY PAPERS

2

DOWNLOADS

757

CITATIONS

0

Scholarly Papers (2)

1.

The Market Reaction to the Finance Lease Capitalization from the View Point of Risk Assessment

Number of pages: 16 Posted: 23 Apr 2010 Last Revised: 19 Jul 2010
Eiko Arata
Musashi University
Downloads 581 (45,500)

Abstract:

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Lease Accounting Risk Assesment

2.

Comparison of the Value Relevance Between the Purchase and Rental Treatment of Leases

The Journal of Musashi University, Vol. 57, Nos. 3,4, pp. 531-551
Number of pages: 23 Posted: 25 Mar 2009 Last Revised: 21 May 2010
Eiko Arata
Musashi University
Downloads 176 (169,649)

Abstract:

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Accounting for leases, Capitalization Value relevance