id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fsr-3308	Trifts, Jack; Porter, Gary	The impact of the capitalization of operating leases: A guide for individual investors	2017	16	.pdf	application/pdf	12218	373	67	The impact of the capitalization of operating leases: A guide for individual investors Jack Trifts, Ph.D.a,*, Gary E. Porter, Ph.D.b aCollege of Business, Bryant University, Smithfield, RI 02917, USA bD’Amore-McKim School of Business, Northeastern University, Boston, MA, 02115, USA Abstract We provide a brief explanation of the new Financial Accounting Standards Board (FASB) standard requiring firms to move their off-balance sheet operating leases onto the balance sheet beginning in 2019, and then discuss how the new rule might affect the stock and bond values in the largest 1,000 listed firms. Jel classification: G11 Keywords: Operating leases; Off-balance sheet financing; Asset pricing 1.	cache/fsr-3308.pdf	txt/fsr-3308.txt