@article {1971176,
	title = {How will the new lease accounting standard affect the relevance of lease asset accounting?},
	journal = {Advances in Accounting},
	volume = {42},
	year = {2018},
	month = {2018},
	pages = {83-95},
	keywords = {Accounting},
	author = {Graham,Roger and Lin,Kuan-Chen}
}