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financial leasing 20 Leasing 11 FINANCIAL LEASING 7 Financial leasing 6 ФИНАНСОВЫЙ ЛИЗИНГ 6 Betriebliche Finanzwirtschaft 4 Managerial finance 4 lessor 4 Theorie 3 Theory 3 leasing 3 lessee 3 residual value 3 ФіНАНСОВИЙ ЛіЗИНГ 3 Aktionäre 2 Bank lending 2 China 2 Corporate finance 2 Credit risk 2 Kreditgeschäft 2 Kreditrisiko 2 Lieferkette 2 P2P platform 2 Shareholders 2 Supply chain 2 Unternehmensfinanzierung 2 VAT 2 amortization 2 asset value evaluation 2 finance lease docking 2 fixed assets 2 income tax 2 interest rate 2 operating leasing 2 risk management 2 tax changes 2 АККРЕДИТИВНАЯ ФОРМА РАСЧЕТОВ 2 ИНВЕСТИЦИИ 2 КРЕДИТОВАНИЕ 2 МЕХАНИЗМ ЛИЗИНГА 2
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Online availability
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Free 21 Undetermined 8 CC license 1
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Article 32 Book / Working Paper 2
Type of publication (narrower categories)
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Article in journal 10 Aufsatz in Zeitschrift 10 Article 2
Language
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English 18 Undetermined 16
Author
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Emhjellen, Magne 2 Gao, Hongming 2 Grebikova, Monika 2 Liu, Hongwei 2 Osmundsen, Petter 2 Qu, Jiang 2 Străoanu, Boni 2 Zhu, Hui 2 ГЕРБУТОВА И.П. 2 Balios, Dimitris 1 Chen, Xia 1 Deng, Qianzhou 1 Duarte, António Portugal 1 Eric, Dejan 1 Feng, Lipan 1 He, Mengyu 1 Ioan, PhD. ec. Dumitrean 1 Iov, Daniela 1 Isai, Violeta 1 Kang, Kai 1 Kravchuk Yelena V. 1 LUKAS, POLANECKÝ 1 Li, Shi 1 Li, Yongjian 1 Lian, Hanyu 1 Lovas, Kjell 1 Løvås, Kjell 1 MALOFIENKO I.F. 1 MINKA V.F. 1 MIRELA, PAUNESCU 1 Mou, Xuefeng 1 Nair, Ajai 1 Perović, Jelena 1 ROBERT, ZEMAN 1 Rajkovic, Zoran 1 Redzepagic, Srdjan 1 Rompotis, Gerasimos 1 Sabluk Rostislav P. 1 Shang, Yue 1 Shi, Yanping 1
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Institution
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Handelshøgskolen, Universitetet i Stavanger 1 International Food Policy Research Institute (IFPRI) 1
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Finance research letters 3 Equilibrium 2 Romanian Economic Business Review 2 Известия Тульского государственного университета. Экономические и юридические науки 2 2020 vision briefs 1 Annals of Faculty of Economics 1 Applied economics 1 Economics and Applied Informatics 1 Emerging markets, finance & trade : a journal of the Society for the Study of Emerging Markets 1 European Integration Process in Western Balkan Countries 1 International Journal of Global Energy Issues 1 International journal of logistics : research and applications 1 International journal of production research 1 Journal of Accounting and Management Information Systems (JAMIS) 1 Journal of Business Economics and Management (JBEM) 1 Journal of business economics and management 1 Ovidius University Annals, Economic Sciences Series 1 Revista Tinerilor Economisti (The Young Economists Journal) 1 Serbian Association of Economists Journal 1 The Chinese economy 1 The Problems of Economy 1 Transportation research / E : an international journal 1 UiS Working Papers in Economics and Finance 1 ВІСНИК ЕКОНОМІКИ ТРАНСПОРТУ І ПРОМИСЛОВОСТІ 1 Вестник Астраханского государственного технического университета. Серия: Экономика 1 Вісник Киiвського нацiонального унiверситету iм. Тараса Шевченка. Серiя: Економiка Bulletin of Taras Shevchenko National University of Kyiv. Economics. 1 ИЗВЕСТИЯ САНКТ-ПЕТЕРБУРГСКОГО УНИВЕРСИТЕТА ЭКОНОМИКИ И ФИНАНСОВ 1 Проблемы современной экономики 1 Проблемы экономики 1
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RePEc 22 ECONIS (ZBW) 10 EconStor 2
Showing 1 - 34 of 34
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The Impact of IFRS 16 On the Financials of The Greek Listed Companies
Rompotis, Gerasimos; Balios, Dimitris - In: Journal of Accounting and Management Information … 22 (2023) 3, pp. 375-407
Research Question- What was the impact of the adoption of the new international accounting standards for leases IFRS 16 on the financial statements of the Greek companies that are listed on Athens Exchange? Motivation- The majority of the relevant literature worldwide has examined the effect of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015196062
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Financial leasing, factor circulation and supply chain competitiveness : taking equipment manufacturing enterprises as an example
Tan, Xiaofang; Yuan, Zhengjun; Wang, Yurong - In: International journal of logistics : research and … 26 (2023) 10, pp. 1408-1433
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014334001
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Real estate regulation and default risk on financial lease contracts
Mou, Xuefeng; Li, Shi - In: Emerging markets, finance & trade : a journal of the … 60 (2024) 3, pp. 617-630
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014513875
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Asset-light operation strategy for car-sharing model with vertical shareholding : financial leasing or instalment factoring
Kang, Kai; Zhang, Letian; He, Mengyu; Zhang, Zhiying - In: International journal of production research 62 (2024) 20, pp. 7540-7558
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Financial leasing and enterprise innovation
Lian, Hanyu - In: Finance research letters 66 (2024), pp. 1-8
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An asset value evaluation for docking finance lease problems in the peer-to-peer platform
Qu, Jiang; Liu, Hongwei; Zhu, Hui; Gao, Hongming - In: Journal of business economics and management 22 (2021) 1, pp. 236-256
The convenience and rapidity of financial leasing modes in the peer-to-peer (P2P) platform enable small and medium-sized enterprises (SMEs) to solve financing problems. The core of risk management in the P2P platform is to improve the quality of the docking assets. Therefore, the purpose of this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012505658
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An asset value evaluation for docking finance lease problems in the peer-to-peer platform
Qu, Jiang; Liu, Hongwei; Zhu, Hui; Gao, Hongming - In: Journal of Business Economics and Management (JBEM) 22 (2021) 1, pp. 236-256
The convenience and rapidity of financial leasing modes in the peer-to-peer (P2P) platform enable small and medium-sized enterprises (SMEs) to solve financing problems. The core of risk management in the P2P platform is to improve the quality of the docking assets. Therefore, the purpose of this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015401349
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Has shareholder background been priced? : evidence from the issuance of financial bonds by financial leasing companies
Chen, Xia; Wang, Lili; Zhu, Yinghuan; Shang, Yue - In: Finance research letters 56 (2023), pp. 1-8
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High-speed railway and shadow banking : evidence from finance leases
Yang, Ting; Zhu, Chengke - In: Applied economics 55 (2023) 22, pp. 2596-2606
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Role of financial leasing in a capital-constrained service supply chain
Wang, Wei; Feng, Lipan; Li, Yongjian; Xu, Fangchao; … - In: Transportation research / E : an international journal 143 (2020), pp. 1-21
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Does the level of financial leasing matter in the impact of bank lending on economic growth : evidence from the global market (2006-2016)
Zhang, Ying; Zhai, Ling; Sun, Haijia - In: Finance research letters 30 (2019), pp. 352-359
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HEAVY EQUIPMENT LEASING
ROBERT, ZEMAN; LUKAS, POLANECKÝ - In: Вестник Астраханского … (2014) 3, pp. 7-13
This article deals with leasing in general and its two forms, operative leasing and financial leasing, are also compared. The advantages of leasing are also described. Both forms of leasing arecalculated at examples in this article.The use of leasing in practice can be seen there. The results of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011246515
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ОПЕРАЦИОННЫЙ ЛИЗИНГ В АВТОМОБИЛЬНЫХ КЛАСТЕРАХ
АЛЕКСАНДРОВНА, ДМИТРИЕВА … - In: ИЗВЕСТИЯ … (2012) 3, pp. 68-71
В статье рассматриваются перспективы развития автомобильной промышленности в Российской Федерации в направлении формирования автомобильных кластеров с...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011221114
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HOW TO SECURE CONTRACT PERFORMANCE? DISTRIBUTION, FRANCHISE AND FINANCIAL LEASING IN SERBIAN LAW
Perović, Jelena - In: Serbian Association of Economists Journal (2012) 3-4, pp. 149-166
Subject of the article is the analyses of the selected critical issues regarding performance of franchising, distribution and financial leasing in the light of recent developments in Serbian contract law. After adoption of the Law on Financial Leasing and preparation of the Draft Civil Code of...
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ФИНАНСОВЫЙ ЛИЗИНГ: СОСТОЯНИЕ И ПЕРСПЕКТИВЫ РАЗВИТИЯ
ПЕТРОВИЧ, САБЛУК РОСТИСЛАВ; … - In: Проблемы экономики (2011) 3, pp. 121-123
Исследованы теоретические особенности финансового лизинга, определено современное состояние, проблемы развития и актуальные направления его практического...
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ФІНАНСОВИЙ ЛІЗИНГ ЯК ФОРМА ЗАЛУЧЕННЯ ІНВЕСТИЦІЙНИХ РЕСУРСІВ НА ПІДПРИЄМСТВАХ
ОВЧАРЕНКО Т. - In: Вісник Киiвського … (2011) 3, pp. 42-45
Розглянуто основні характеристики фінансового лізингу як інструменту залучення інвестиційних ресурсів на підприємствах з метою визначення перспектив його...
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Financial leasing: current state and prospects of development
Sabluk Rostislav P.; Kravchuk Yelena V. - In: The Problems of Economy (2011) 4, pp. 121-123
Theoretical specific features of financial leasing are examined, the current state, the problems of development and actual directions of its practical application are identified.
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010855813
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ЛИЗИНГ КАК ПРИОРИТЕТНОЕ ИННОВАЦИОННОЕ НАПРАВЛЕНИЕ ДЕЯТЕЛЬНОСТИ КОММЕРЧЕСКИХ БАНКОВ
ГЕРБУТОВА И.П. - In: Известия Тульского … (2011) 3, pp. 228-233
Выявлены виды финансовых услуг, связанных с формой приобретения основных средств. Рассмотрены варианты покупки объекта основных средств через прямое...
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DEFINITION OF INCOME DETERMINATION AND EXPENSES UNDER FINANCIAL LEASING
MINKA V.F.; MALOFIENKO I.F. - In: ВІСНИК ЕКОНОМІКИ ТРАНСПОРТУ І … (2011) 3, pp. 109-115
It has been determined that application of methodological references State of the (standard) of accounting 14 “Lease” for calculating leasing payments leads to groundless rising of leasing payee expenses, so they don’t facilitate leasing in Ukraine.
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СУЩНОСТЬ И ФУНКЦИИ ЛИЗИНГА В СИСТЕМЕ ЭКОНОМИЧЕСКИХ ОТНОШЕНИЙ ХОЗЯЙСТВУЮЩИХ СУБЪЕКТОВ
Ибраева А.А. - In: Проблемы современной экономики (2010) 3, pp. 196-199
Статья посвящена изучению сущности, содержания и функций лизинга в системе экономических отношений хозяйствующих субъектов. Проведен анализ правового и...
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ЛИЗИНГ КАК ПРИОРИТЕТНОЕ ИННОВАЦИОННОЕ НАПРАВЛЕНИЕ ДЕЯТЕЛЬНОСТИ КОММЕРЧЕСКИХ БАНКОВ
ГЕРБУТОВА И.П. - In: Известия Тульского … (2010) 3, pp. 316-321
Выявлены виды финансовых услуг, связанных с формой приобретения основных средств. Рассмотрены варианты покупки объекта основных средств через прямое...
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Rural leasing
Nair, Ajai - International Food Policy Research Institute (IFPRI) - 2010
Credit for investments that pay back in the medium to long term (three to five years or longer) is in short supply in rural areas. Credit unions and microfinance institutions (MFIs), which generally have better outreach than commercial banks in rural areas, typically provide only short-term...
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The Leasing – Source of Financing Investments. Modern Forms of Leasing Contracts
Ioan, PhD. ec. Dumitrean - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1573-1578
One of the main reasons that leasing is a financial alternative so popular in the world is the one that synthesize its own „philosophy”: It’s not ownership of the assets but their effective use is the one leading to profit. The key aspect is the proper use of capital resources: the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008854790
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ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS”
Străoanu, Boni; Iov, Daniela - In: Romanian Economic Business Review 5 (2010) 4, pp. 132-142
Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor),...
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CANCELLATION OF A LEASING CONTRACT a€“ EVALUATING THE ASSET REGAINED
MIRELA, PAUNESCU - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1097-1100
The most recent financial crisis had many effects during the last year. Majority of the existing companies, worldwide, were harmfully influenced by it. More important, professions and economies were shocked by the crisis. Romania is no exception from the
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008511882
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ACCOUNTING OF LEASE CONTRACTS ACCORDING TO IAS 17 “LEASING CONTRACTS”
Străoanu, Boni - In: Romanian Economic Business Review 4 (2009) 2, pp. 73-82
Leasing is a medium term (movable leasing) or long term (real estate leasing) financing technique, as an alternative to indebtedness, allowing a firm to exploit goods without being forced to rely on loans or own capitals. The specialized financial institution, as owner of the goods (lessor),...
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Leasing in China : an overview
Shi, Yanping; Xu, Xiaolan - In: The Chinese economy 48 (2015) 5, pp. 312-329
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FINANCIAL VS OPERATIONAL LEASING –THE ROMANIAN EVIDENCE
Vasilescu, Laura Giurca - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2007) 7, pp. 39-46
Leasing is an important source of medium and long-term financing in developed economies and also in countries with transition economies because leasing is an economically-efficient solution to the question of asset acquisition. Leasing is particularly important in financing to small and...
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The Effect of Tax Changes on Financial Leasing in the Czech Republic
Grebikova, Monika - In: Equilibrium 7, Issue 2 (2012), pp. 97-117
The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.
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THE EFFECT OF TAX CHANGES ON FINANCIAL LEASING IN THE CZECH REPUBLIC
Grebikova, Monika - In: Equilibrium 7 (2012) 2, pp. 97-117
The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.
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Project valuation with financial leasing contracts
Emhjellen, Magne; Lovas, Kjell; Osmundsen, Petter - In: International Journal of Global Energy Issues 33 (2010) 3/4, pp. 139-153
Financial leasing is prevalent in many projects in the oil and energy industries. Examples are tariff payments in existing pipelines, processing tariffs, leasing of rigs and leasing of LNG transportation ships. A common mistake among oil companies in such settings is to treat financial leasing...
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LNG Project Valuation with Financial Leasing Contracts
Emhjellen, Magne; Løvås, Kjell; Osmundsen, Petter - Handelshøgskolen, Universitetet i Stavanger - 2009
,
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Particulars of Leasing Contracts Entries According to IAS 17
Isai, Violeta - In: Economics and Applied Informatics (2006), pp. 45-48
Leasing operations are today an efficient means for the leasing companies to sell long-term use goods under advantageous conditions of price and delivery terms while third companies become owners without outstanding financial efforts
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Financial Sector Progress in Serbia Toward European Integration
Vukovic, Vlastimir; Rajkovic, Zoran - In: European Integration Process in Western Balkan Countries
The purpose of this chapter is the investigation of financial sector progress in Serbia toward European integration. The domestic financial sector developed very fast in the last decade after establishing a contemporary institutional framework and opening to foreign investors. Banking was the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010969095
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