Heltzer, W. 2022. LESSONS LEARNED FROM NEW LEASING STANDARDS: VALUATION IMPLICATIONS OF VARYING IMPLICIT DISCOUNT RATES ACROSS OPERATING AND FINANCING LEASES. Journal of Accounting, Ethics & Public Policy, JAEPP. 23, 2 (Jun. 2022), 201. DOI:https://doi.org/10.60154/jaepp.2022.v23n2p201.