id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-8493	El-qawaqneh, Shahir; Binti Laili, Dr Nur Hidayah; Bin Khairi, Dr Khairil	The Approaching Lease Accounting Regulations and Its Impact on Cost of Capital, "A Practical Case Study"	2015	14	.pdf	application/pdf	5282	203	49	The company’s capital consists of debt, recorded financial lease, owners' equity, plus the capitalized amount of operation lease. We also find some evidence that the positive change in WACC is related to the increasing portion of capitalized lease liability accompanied with an escalating decreeing in conventional debt, in certain conditions, this result suggests that financial lease has the advantage over conventional debt.	cache/ajfa-8493.pdf	txt/ajfa-8493.txt