This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed and unlisted domestic firms in Korea that recognize leases on financial statements. We use the Heckman two-stage model to control for sample selection bias from lease selection. The first stage is the pro... https://hollandscountryclothinges.shop/product-category/crew-neck-sweaters/