Bathala, Chenchuramaiah T.; Mukherjee, Tarun K. - In: Journal of Small Business Finance 4 (1995) 2/3, pp. 113-127
This paper reports survey results regarding leasing practices of small firms. Small firms that lease are more likely to … their larger counterparts, small firms seldom use text-book recommended lease-borrow decision models. Also, unlike large … firms, small firms are more likely to offer “dubious” reasons, such as off-balance sheet accounting and 100 percent …