@article{696fdba123e0461684af1f324a1cc9a5,
title = "The Effects of ASC 842 on the Value and Risk Relevance of Operating Lease Liabilities",
keywords = "ASC 842, Implied cost of equity, Operating lease, Reliability, Value relevance",
author = "Li Ai and Xin Gu and Kun Yu",
note = "Publisher Copyright: {\textcopyright} 2025 European Accounting Association.",
year = "2025",
doi = "10.1080/09638180.2025.2513951",
language = "English",
journal = "European Accounting Review",
issn = "0963-8180",
publisher = "Routledge",
}