Search Results - subject:"LEASING"

New evidence on business investment and capital reallocation

Crispino, Marta; Loberto, Michele; Pavanello, Carlo; … - 2026

Persistent link: https://www.econbiz.de/10015586849

Consumer credit and the rise of electric vehicles

Wang, Yue - 2026

subsidy-period EV demand more readily through leasing. …

Persistent link: https://www.econbiz.de/10015614088

Making affordable rental housing unaffordable : evaluating the impacts of the centralized leasing in Shenzhen, China

Gao, Xinrui; Hu, Weijie - In: Journal of urban management 14 (2025) 3, pp. 927-939

This study critically examines Shenzhen's centralized leasing initiatives aimed at transforming urban villages into …

Persistent link: https://www.econbiz.de/10015458369

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

Persistent link: https://www.econbiz.de/10015375850

Optimizing cash flow management for ship financing leasing : risk identification, risk assessment, and management strategies

Wei, Lijun - In: Cogent business & management 12 (2025) 1, pp. 1-17

This study examines the risks associated with ship financing leasing businesses from a cash flow perspective, with the …, including risk mitigation and loss reduction measures, to achieve sustainable business development for ship financing leasing …

Persistent link: https://www.econbiz.de/10015608028

Lease accounting standard (ASC 842), temporary book-tax differences, and capital market uncertainty

Zhou, Yan; Fan, Shihui - In: The journal of corporate accounting & finance 36 (2025) 4, pp. 108-126

Persistent link: https://www.econbiz.de/10015482943

Variable leases under ASC 842 : first evidence on properties and consequences

Heese, Jonas; Shin, Albert; Wang, Charles C. Y. - In: Review of accounting studies 30 (2025) 3, pp. 2218-2263

Persistent link: https://www.econbiz.de/10015554032

Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? : evidence from ASC 842 and IFRS 16

Altamuro, Jennifer; Chen, Lucy Huajing; Li, Yiwen - In: Review of accounting studies 30 (2025) 3, pp. 2673-2723

Persistent link: https://www.econbiz.de/10015554101

The impact of IFRS 16 on lessees' financial information : a single-industry study

Lopes, Ana Isabel; Penela, Daniela - In: Advances in accounting : a research annual 68 (2025), pp. 1-12

Persistent link: https://www.econbiz.de/10015435898

Independent calculation of the financial performance of the Kyiv Metro, including the lease of advertising space

Levaieva, Liudmyla; Ovsiienko, Anatolii - In: Ekonomičnyj visnyk universytetu : zbirnyk naukovych … 20 (2025) 1, pp. 19-27

Accounting of financial results, especially in the context of leasing advertising space, is critical for the effective …

Persistent link: https://www.econbiz.de/10015438712