Search Results - subject:"LEASES"

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The extent to which contingent convertible leasing protects bank deposits : a barrier option approach

Khadimallah, Asma; Abid, Fathi - In: China finance and economic review : CFER 14 (2025) 1, pp. 113-129

situations by solidifying their own funds and thus improving the quality of deposit protection. Convertible contingent leases are …

Persistent link: https://www.econbiz.de/10015411475

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

Persistent link: https://www.econbiz.de/10015078355

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

Persistent link: https://www.econbiz.de/10014533747

Valuing options to renew at future market value : the case of commercial property leases

Wang, Jenny Jing; Shen, Jianfu; Pretorius, Frederik - In: Financial innovation : FIN 9 (2023) 1, pp. 1-35

In this study, we develop and empirically test a valuation model for a commonly encountered option in office leases: a … analysis of a sample of office leases supports the model's logic with price estimates in a practical range. The tenants' option …

Persistent link: https://www.econbiz.de/10014289077

Managers' investment decisions: Incentives and economic consequences arising from leases

Eaton, Tim V.; Nichols, Craig; Wahlen, James Michael; … - In: Journal of Risk and Financial Management 14 (2021) 4, pp. 1-33

What incentives do managers face that might give rise to inefficient investments in leases? If managers make … inefficient investments in leases, what economic consequences arise for those managers and their firms? We develop a model of …, suggesting investors view unexpected investments in leases as value destructive. Finally, despite negative returns consequences …

Persistent link: https://www.econbiz.de/10012611722

Regulatory arbitrage in the intersection of accounting standards and tax laws : the case of synthetic leases

Friedrich, Jan - In: Accounting, Economics, and Law : AEL ; a convivium 11 (2021) 2, pp. 201-232

Persistent link: https://www.econbiz.de/10012507183

Managers' investment decisions : incentives and economic consequences arising from leases

Eaton, Tim V.; Nichols, Craig; Wahlen, James M.; … - In: Journal of risk and financial management : JRFM 14 (2021) 4, pp. 1-33

Persistent link: https://www.econbiz.de/10012520877

The Economics Of Structured Leasing

Pinto, João; Pacheco, Luís K. - Faculdade de Economia e Gestão, Universidade Católica … - 2014

leasing also has problems. The most commonly referred problems of structured leases are complexity, offbalance sheet treatment …

Persistent link: https://www.econbiz.de/10010894484

Arrendamientos en costa rica, tres dimensiones distintas: contable, tributaria y financiera

Solé Madrigal, Roberto - In: Revista de Ciencias Económicas 30 (2011) 01

En las últimos años, la competividad por el dinero y su rentabilidad, se ha convertido en uno de los puntos más importantes tanto en empresas como en organizaciones. En este sentido, y siendo el dinero escaso, el arrendamiento como fuente de financiamiento, ha generado un enorme atractivo, al...

Persistent link: https://www.econbiz.de/10010961115

LEASE FINANCING: A NEW DUAL APPROACH

Cristina-Aurora, BUNEA-BONTAS - In: Management Strategies Journal 22 (2013) Special, pp. 87-96

leases, this providing greater transparency and comparability for financial statements users. On the other hand, the …

Persistent link: https://www.econbiz.de/10010936411