1. Does the use of IFRS versus US GAAP affect managers decision to lease assets?
o Compare the prevalence of leasing between companies using IFRS versus those using US GAAP.
o Use data to make comparisons, ensuring that you are scaling variables by the appropriate financial item where appropriate.
o Is the pattern of leasing (a) increasing, (b) decreasing, or (c) remaining relatively stable over the period 2015-2018 for IFRS versus US GAAP companies?
