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Year of publication
Subject
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Leasing 1,964 Deutschland 446 Germany 376 Theorie 319 Theory 319 IFRS 153 USA 141 United States 127 Unternehmensfinanzierung 87 Corporate finance 86 Gütermiete 81 Balancing accounts 78 Bilanzierung 78 Accounting 75 Rechnungswesen 75 Finanzierungsleasing 74 Leasing law 72 Leasingrecht 72 Bilanz 69 Betriebliche Finanzwirtschaft 65 Managerial finance 65 Kapitalstruktur 62 Capital structure 61 Bilanzierungsgrundsätze 58 Accounting standards 52 Debt financing 52 Fremdkapital 52 Leasinggesellschaft 51 Miete 49 Steuerrecht 49 Rent 46 Welt 45 World 45 KMU 44 SME 44 Leasing industry 43 Dauerhafte Konsumgüter 42 Durable goods 42 Risikomanagement 42 Finanzierung 39
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Online availability
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Free 341 Undetermined 248 CC license 17
Type of publication
All
Book / Working Paper 1,018 Article 958 Journal 29
Type of publication (narrower categories)
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Article in journal 823 Aufsatz in Zeitschrift 823 Hochschulschrift 157 Graue Literatur 156 Non-commercial literature 156 Aufsatz im Buch 119 Book section 119 Thesis 108 Working Paper 76 Arbeitspapier 74 Dissertation u.a. Prüfungsschriften 51 Bibliografie enthalten 43 Bibliography included 43 Collection of articles of several authors 39 Sammelwerk 39 Konferenzschrift 20 Amtsdruckschrift 17 Government document 17 Aufsatzsammlung 14 Conference proceedings 12 Lehrbuch 12 No longer published / No longer aquired 11 Bibliografie 10 Case study 10 Fallstudie 10 Textbook 10 Bibliography 6 Handbook 6 Handbuch 6 Market information 6 Marktinformation 6 Statistics 6 Statistik 6 Conference paper 5 Konferenzbeitrag 5 Collection of articles written by one author 4 Glossar enthalten 4 Glossary included 4 Sammlung 4 Advisory report 3
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Language
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English 1,084 German 770 Undetermined 54 Russian 36 French 27 Dutch 7 Polish 7 Spanish 6 Italian 5 Swedish 5 Hungarian 4 Bulgarian 2 Finnish 2 Serbian 2 Czech 1 Multiple languages 1 Norwegian 1 Portuguese 1 Ukrainian 1
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Author
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Städtler, Arno 67 Gürtler, Joachim 34 Hartmann-Wendels, Thomas 29 Büschgen, Hans E. 25 Spittler, Hans-Joachim 13 Feinen, Klaus 12 Kroll, Michael 12 Li, Kai 12 Hagenmüller, Karl Friedrich 9 Durinck, Edward 8 Gabele, Eduard 8 Harris, Peter 8 Schallheim, James S. 8 Buhl, Hans Ulrich 7 Horton, John J. 7 Nemet, Marijan 7 Tacke, Helmut R. 7 Bordewin, Arno 6 Fabozzi, Frank J. 6 Fölkersamb, Rüdiger von 6 Glaser, Christian 6 Grundmann, Wolfgang 6 Hendel, Igal 6 Küting, Karlheinz 6 Lenk, Thomas 6 Lizzeri, Alessandro 6 Mellwig, Winfried 6 Neuhaus, Dirk 6 Schmidt, Peer 6 Tesche, Thomas 6 Xu, Yiming 6 Yildirim, Yildiray 6 Zeckhauser, Richard 6 Adolph, Peter 5 Ambrose, Brent William 5 Benninga, Simon 5 Chu, Michael 5 Graham, Roger C. 5 Hellen, Heinz-Hermann 5 Richter, Heinz 5
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Institution
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European Federation of Equipment Leasing Company Associations 6 National Bureau of Economic Research 5 Springer Fachmedien Wiesbaden 5 Forschungsinstitut für Leasing 3 International Finance Corporation / Capital Markets Department 3 Arthur Andersen & Co. <Frankfurt, Main> 2 Bundesverband Deutscher Leasing-Unternehmen 2 Federal Reserve System / Division of Research and Statistics 2 Forschungsinstitut für Leasing <Köln> 2 Gesellschaft für Rechtsvergleichung / Fachgruppe für Vergleichendes Handels- und Wirtschaftsrecht 2 Goethe-Universität Frankfurt am Main 2 Heinrich-Böll-Stiftung 2 International Finance Corporation 2 NABU - Naturschutzbund Deutschland 2 OECD 2 Schweden / Leasingutredningen 2 Tagung für Rechtsvergleichung <1979, Lausanne> 2 UNCTAD / Secretariat 2 United States / Congress / Senate / Committee on Interior and Insular Affairs 2 Universität Basel / Institut für Informatik 2 Uniwersytet Warszawski / Wydział Nauk Ekonomicznych 2 World Bank 2 Akademia Ekonomiczna Imienia Karola Adamieckiego w Katowicach 1 American Institute of Certified Public Accountants 1 American Management Association 1 Analistas Financieros Internacionales, SA <Madrid> 1 Arthur Andersen and Co. 1 Arthur Andersen and Co. <London> 1 Bank of Namibia / Research Dept 1 Bundesverband der Deutschen Volksbanken und Raiffeisenbanken 1 California Agricultural Experiment Station 1 Centre for Co-operation with Non-Members 1 Conference of the Colombian Federation of Leasing Companies <2, 1986, Bogotá> 1 Controller, Indian Bureau of Mines 1 Coopers & Lybrand <New York, NY> 1 Coopers and Lybrand <London> 1 Department of Budget and Management 1 Department of Energy 1 Department of Natural Resources 1 Deutsche Leasing AG 1
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Published in...
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Ifo-Schnelldienst 58 Mitteilungen und Berichte / Forschungsinstitut für Leasing an der Universität zu Köln 36 Finanzierung, Leasing, Factoring : FLF 35 Leasing : Wissenschaft & Praxis 35 Der Betrieb 21 Europäische Hochschulschriften / 5 15 International journal of production research 14 The real estate finance journal 14 IRZ : Zeitschrift für internationale Rechnungslegung 13 Journal of business economics : JBE 12 Kauf, Miete und Leasing im Rating : Finanzierungswege langlebiger Wirtschaftsgüter sicher beurteilen 12 SpringerLink / Bücher 10 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 9 Gabler Edition Wissenschaft 8 The journal of corporate accounting & finance 8 The journal of corporate finance : contracting, governance and organization 8 Accounting horizons : a quarterly publication of the American Accounting Association 7 European journal of operational research : EJOR 7 Finance research letters 7 Journal of banking & finance 7 Management science : journal of the Institute for Operations Research and the Management Sciences 7 The journal of structured finance 7 Working paper / Centrum voor Bedrijfseconomie en Bedrijfseconometrie, Universiteit Antwerpen 7 Betriebs-Berater : BB 6 Derivatives & financial instruments 6 International journal of economics and financial issues : IJEFI 6 Journal of air transport management 6 Journal of property investment & finance 6 Schriftenreihe des Forschungsinstituts für Leasing an der Universität zu Köln 6 The accounting review : a publication of the American Accounting Association 6 The journal of finance : the journal of the American Finance Association 6 Aircraft finance : recent developments and prospects 5 Applied economics 5 Bank-Archiv : Zeitschrift für das gesamte Bank- und Börsenwesen : journal of banking and financial research 5 Cahiers économiques de Bruxelles 5 Europäische Hochschulschriften 5 International journal of production economics 5 Journal of financial economics 5 NBER working paper series 5 Neue betriebswirtschaftliche Forschung : Nbf 5
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Source
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ECONIS (ZBW) 1,810 USB Cologne (EcoSocSci) 185 USB Cologne (business full texts) 6 EconStor 2 RePEc 2
Showing 1 - 50 of 2,005
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Interpretation of the concept of liabilities in lease accounting
Vicente-Lama, Marta de; Ortiz-Gómez, Ma del Mar - In: Revista de Contabilidad 28 (2025) 1, pp. 57-70
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Optimal production and carbon reduction investment decision for manufacturers with leasing-selling strategies considering financing
Liu, Biyu; Shi, Yaling; Yang, Haidong - In: International transactions in operational research : a … 32 (2025) 5, pp. 3168-3196
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Redesigning home reversion products to empower retirement for Singapore's public flat owners
Kwong, Koon Shing; Goh, Jing Rong; Lee, Jordan Jie Xin; … - In: Risks : open access journal 13 (2025) 2, pp. 1-20
This paper introduces an innovative sell-type home reversion product aimed at monetizing Singapore's public flats, serving as a new alternative to the existing Singapore Lease Buyback Scheme (LBS). This new product not only retains the LBS's guaranteed period of residence in the property along...
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Losing altitude : the impact of new leasing standards on the liquidity, leverage, profitability and valuation of U.S. and European airlines
Slater, Philip J.; Greenfield, Alfred; Godfrey, Earl; … - In: Journal of air transport management : a new … 117 (2024), pp. 1-7
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Factors shaping the future of leasing in Poland : the role of external shocks, regulations, and emerging technologies
Radlo, Mariusz-Jan; Szczech-Pietkiewicz, Ewelina; … - In: International journal of management and economics 60 (2024) 1, pp. 22-32
This study aims to identify and evaluate the key trends in the leasing sector in Poland from the perspective of both the present situation and the coming years. The literature review and the conducted In-Depth Interviews among senior executives of leasing businesses in Poland and among...
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Modeling financial leasing by optimal stopping approach
De Cesare, Luigi; Cananà, Lucianna; Ciano, Tiziana; … - In: Decisions in economics and finance : a journal of … 47 (2024) 1, pp. 199-213
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Singapore's imminent expiration of land leases : from growth and equality to discontent and inequality?
Purves, Andrew - In: Tijdschrift voor economische en sociale geografie 115 (2024) 1, pp. 155-169
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Business strategy and innovative models in the fashion industry : clothing leasing as a driver of sustainability
Barletta, Micol; D'Adamo, Idiano; Garza-Reyes, Jose Arturo - 2024
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Accounting For Lease
Cindy, Stephani Natalia; Howardhi, Natasya Angela; … - 2023
A lease is defined as an agreement in which the renting party (lessee) leases an asset from the renting party (lessor) for use within a specified period in exchange for a predetermined rent. Rent is given as a support for the smooth running of business activities. The method of payment of rent...
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Examining the Advantages of Leasing : A Complete Analysis
Sudewa, Itnoy - 2023
This paper tries to offer a thorough overview of the advantages of leasing from both a personal and professional standpoint. This article illustrates the benefits of leasing as a sensible substitute for outright ownership by looking at a variety of factors, including flexibility,...
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Accounting for Leasing
Anggraini, Livia - 2023
Leasing is a common transaction in the business world, where companies lease assets such as buildings, vehicles, or equipment for a certain period of time. Proper disclosure in the company's financial statements about lease transactions is essential to provide accurate and comprehensive...
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Accounting for Leasing
Lobo, Arline Cornelia - 2023
Leasing is a common transaction in the business world, where companies lease assets such as buildings, vehicles, or equipment for a certain period of time. Fair disclosure in a company's financial statements about lease transactions is essential to providing accurate and complete information to...
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Has Sharedolder Background Been Priced?-Evidence from the Issurance of Financial Bonds by Financial Leasing Companies
Chen, Xia; Lili, wang; Zhu, Yinghuan; Shang, Yue - 2023
We analyze the influence of sponsors and major shareholders on the financing cost of financial leasing companies.Based on the natural experiment of financial leasing companies issuing financial bonds,We find the financing cost of financial leasing companies controlled by non-banks is...
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Мировой рынок авиационного лизинга и участие в нем российских компаний (World Market of Aircraft Leasing and Participation in It of Russian Companies)
Baeva, Marina; Ismagilova, Olga - 2023
More than 50% of airline aircraft in the world are leased. The article analyzes the global aviation leasing market, including the largest lessor companies. Companies from China are of particular interest. In addition, the positions of Russian companies are analyzed, both from the supply side and...
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Does New Lease Accounting Standard ASC 842 Affect Bank Loan Pricing?
Li, Yani; Sun, Sunny; Wu, Qiang; Zeng, Cheng (Colin) - 2023
The new lease standard (Accounting Standards Codification [ASC] 842), which is expected to alleviate the reporting issues associated with operating leases, requires formal recognition of related assets and liabilities on the balance sheet. Disregarding the considerable controversy surrounding...
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Lease expirations and CRE property performance
Glancy, David P.; Wang, J. Christina - 2023 - This version: August 2023
This study analyzes how lease expirations affect the performance of commercial real estate (CRE) properties and how these patterns changed during the COVID-19 crisis. Even before the pandemic, lease expirations were associated with a notable increase in the downside risk to a property's...
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Foreign interests in US agricultural lands : the missing conversations about leasing
Taylor, Mykel R.; Zhang, Wendong; Attah, Festus - 2023
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Accelerator for agglomeration in sequencing economics : "leased" industrial zones
Kuchiki, Akifumi - In: Economies : open access journal 11 (2023) 12, pp. 1-22
This paper identifies the importance of reducing fixed costs for establishing industrial zones as part of an agglomeration policy. China's economic growth has been driven by the agglomeration of manufacturing firms via industrial zones that attract foreign direct investment. This investment...
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Sambia: Förderung der Mechanisierung
Rosenberg, Carolin; Gaesing, Karin; Ache, Mika - Universität Duisburg-Essen / Institut für Entwicklung … - 2023
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Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements : evidence from the Portuguese stock market
Lemos, Kátia; Monteiro, Sónia Maria da Silva; … - In: Revista globalización, competitividad y gobernabilidad … 17 (2023) 2, pp. 101-115
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PFRS 16 compliance : how operating lease capitalization affects financial ratios of selected Philippine public companies
Dayag, Antonio Jaramillo; Latosa, Jennifer; Dimatulac, … - In: International journal of finance & banking studies : JJFBS 12 (2023) 1, pp. 74-84
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Facilitating Entry through Leasing
Li, Kai; Xu, Yiming - 2023
We study how leasing plays a novel role in improving total factor productivity (TFP) by facilitating entry and technology adoption. As a form of more collateralizable financing, leasing provides additional financing for investment required in a productive sector, and raises the expected...
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Tenant Riskiness, Contract Length, and the Term Structure of Commercial Leases
Brueckner, Jan K.; Rosenthal, Stuart S. - 2023
This paper explores the connection between tenant riskiness, commercial lease length and the term structure of lease contracts. Theory shows that the possibility of default on a long-term lease generates a risk/lease-length connection. The empirical work uses a large CompStak lease dataset...
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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
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Flexibility, Option Value of Leasing, and Investment
Li, Kai; you, linqing - 2023
We extend neoclassical investment theory with uncertainty by considering the operating lease. In this paper, we argue that the operating lease provides an important benefit of flexibility when firms cannot costlessly adjust their capital stocks. We explicitly build a buy-and-lease decision...
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The Role of Credit Cards, Payday Loans, Consumer Leases and Buy-Now-Pay-Later Products in Personal Insolvency
O'Brien, Lucinda; Ramsay, Ian; Ali, Paul - 2023
Payday loans, consumer leases and, increasingly, buy-now-pay-later (BNPL) products occupy a central place in Australian consumer law and policy debates. These products have all been identified by consumer advocates as a source of financial stress. Credit cards typically receive far less...
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Operating Lease Recognition and Credit Assessment by Banks
He, Haomiao; Lourie, Ben; Ma, Mark (Shuai); Zhu, Chenqi - 2023
This study examines how the implementation of the new lease accounting standard (ASC 842) affects banks’ internal credit ratings for their clients. Leveraging ASC 842’s staggered implementation due to different fiscal year ends, we find that, contrary to the concern held by most managers,...
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Financialization of Entity Enterprises and Corporate Performance : Evidence from Sharing Leasing Subsidiaries
Zhu, Chengke; Shen, Lijing; Shi, Yanping - 2023
Based on the data of A-share companies in Shanghai and Shenzhen from 2007 to 2019, this paper conducts an empirical analysis on the impact of Chinese entity enterprises' sharing and holding financial leasing companies on their business performance. We find that holding the financial leasing...
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More than a Green Certificate : Green Leases and Investment Return in Commercial Real Estate
Hedemann, Konrad; Zhu, Bing; Lang, Werner - 2023
Green leases in commercial real estate have gained widespread attention from real estate investors in recent years. As an appendix to the lease contract, a green lease is designed to reduce energy consumption in buildings and ensure compliance with climate targets in their markets. Using a...
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Do the Lease Accounting and Disclosure Changes Improve the Information Used in Making Credit Risk Assessments?
Beckman, Judy K.; Kale, Devendra - 2023
The recent change in financial reporting for lease obligations provides an opportunity to assess whether the new disclosures improve the information environment available for credit risk assessments and decision-making. Comparisons of newly reported capitalized operating leases, weighted average...
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From Leases to Ratios : The Impact of IFRS 16 on Financial Statements
Lopes, Ana Isabel; penela, daniela - 2023
Under IAS 17, around 85% of leases were reported as operating. Under IFRS 16, finance and operating leases are no longer separated. This study responds to the IFRS Foundation's call about the effects of implementing IFRS 16 by examining three types of effects: a combined effect, a...
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Does the landowner's gender affect self-cultivation and farm productivity? : an analysis for India
Agarwal, Bina; Mahesh, Malvika - In: The journal of development studies 59 (2023) 5, pp. 758-777
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Leasing and the Allocation Efficiency of Finance
Hu, Weiwei; Li, Kai; Xu, Yiming - 2023
This paper argues that leasing, as an important but often ignored source of external financing, facilitates the allocation efficiency of finance. We document a large overestimation of measured finance misallocation (Whited and Zhao, 2021) when lease-induced debt is ignored among US manufacturing...
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Understanding the impacts on automobile leasing firm loss in China : an analysis of vehicle residual value risk and lease price patterns
Zhu, Jiazhe; Zhao, Yuefeng; He, Ping - 2025
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Optimal production and maintenance strategies for manufacturing/remanufacturing leasing system considering uncertain quality and carbon emission
Liu, Yanping; Liu, Biyu; Yang, Haidong; Luo, Kai - 2025
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Macroeconomic aspects of improving the mechanism of leasing investment in the Republic of Uzbekistan
Akhmedieva, Aliya; Kadirov, Abdurashid; Mamurov, Bahtiyor; … - In: Sustainable perspectives in business, economics and …, (pp. 235-251). 2025
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Applying Source Classification Rules to Cloud Computing Transactions : Lease or Service?
Winters, Christopher - 2022
As developers and companies around the world recognize the ineffeciency and costs associated with maintaining their own datacenters and computer hardware, the cloud providers beckon, offering worry-free maintenance, unlimited scalability, substantial cost savings, and automatic updating....
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Comment on 'Is Leasing Greener than Selling?' and Remark on the Focal Point Analysis in Durable Goods Models
Mahmoudzadeh, Mahdi - 2022
The focal point analysis is a viable approach to analyze models of finitely durable goods in infinite time horizon. Agrawal, Ferguson, Toktay, and Thomas [Agrawal VV, Ferguson M, Toktay LB, Thomas VM (2012) Is leasing greener than selling? Management Sci. 58(3):523-533.] study the focal point of...
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Battery as a Service : Flexible Electric Vehicle Battery Leasing
Shi, Lingling; Hu, Bin - 2022
Inspired by the electric vehicle (EV) startup NIO which adopts a Battery-as-a-Service (BaaS) model with a swappable battery design and experiments with flexible battery up/downgrading, we study a flexible EV battery lease program where customers lease batteries of their chosen capacities with...
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Dynamic allocation and pricing for capacitated stochastic container leasing systems with dynamic arrivals
Jiao, Wen - In: Journal of the Operational Research Society 73 (2022) 10, pp. 2186-2203
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Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland
Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315
The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...
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Brick or Treat : Shareholder Activism and Corporate Leasing
Li, Fang; Ormazabal, Gaizka; Vergara-Alert, Carles - 2022
This paper studies the role of shareholder activism on corporate leases. We find that the presence of shareholder activists is associated with large increases in leasing. This association is stronger in periods of high real estate prices and for firms with larger amounts of real estate assets....
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Leasing : A Critical Financing Option in the Nigerian Financial Arena
Udoka, Chris; John, John Ime; Orok, Akaninyene Billy; … - 2022
The study examined the effect of lease financing on the performance of quoted consumer goods companies in Nigeria for the period - 2009 to 2018. Specifically, the study assesses the effect of finance or capital lease, leveraged lease, and the moderating effect of firm size on lease financing and...
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Leasing as a Mitigation of Financial Accelerator Effects
Li, Kai; YU, Jun - 2022
We document that leased capital accounts for about 20% of total physical productive assets used by US public firms, and its proportion is more than 40% among small and financially constrained firms. The leased capital ratio exhibits a strong counter-cyclical pattern over business cycles and a...
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Analiza oblika finansiranja poljoprivrede Republike Srbije : monografija
Grulíc Vučkovski, Viljana - Institut za Ekonomiku Poljoprivrede <Belgrad> - 2022
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Business model choice under right-to-repair : economic and environmental consequences
Gulserliler, Ece G.; Atasu, Atalay; Van Wassenhove, Luk N. - 2022
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More Than a Green Certificate : Green Leases and Investment Return in Commercial Real Estate
Hedemann, Konrad; Zhu, Bing; Lang, Werner - 2022
Green leases in commercial real estate have gained widespread attention from real estate investors in recent years. As an appendix to the lease contract, a green lease is designed to reduce energy consumption in buildings and ensure compliance with climate targets in their markets. Using a...
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The Economics of Time-Limited Development Options : The Case of Oil and Gas Leases
Herrnstadt, Evan; Kellogg, Ryan; Lewis, Eric - 2022
Oil and gas leases between mineral owners and extraction firms ubiquitously include royalty and primary term clauses. The royalty denotes the share of revenue that is paid to the mineral owner, and the primary term specifies the date by which the firm must complete a well, lest it lose the...
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More than a Green Certificate Green Leases and Investment Return in Commercial Real Estate
Hedemann, Konrad; Zhu, Bing; Lang, Werner - 2022
Green leases in commercial real estate have gained widespread attention from real estate investors in recent years. As an appendix to the lease contract, a green lease is designed to reduce energy consumption in buildings and ensure compliance with climate targets in their markets. Using a...
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The effects of new accounting standards on firm value : the K-IFRS 1116 Lease
Chung, Hae Jin - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-14
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return. The contracting costs hypothesis suggests that changes in...
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