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  • Search: subject_exact:"Leasing"
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Year of publication
Subject
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Leasing 2,652 Deutschland 682 Germany 378 Theorie 337 Theory 336 leasing 186 IFRS 167 USA 166 United States 131 Anlageinvestition 122 Branchenkonjunktur 114 Gütermiete 102 Unternehmensfinanzierung 92 Corporate finance 91 Accounting 87 Bilanz 85 Rechnungswesen 83 Bilanzierung 81 Balancing accounts 78 Geschäftsklima 78 Leasinggesellschaft 74 Leasing law 73 Leasingrecht 73 Finanzierung 70 Finanzierungsleasing 70 Investition 69 Betriebliche Finanzwirtschaft 67 Capital structure 67 Kapitalstruktur 67 Managerial finance 67 Bilanzierungsgrundsätze 63 Accounting standards 61 Fremdkapital 55 Debt financing 54 Miete 53 Rent 51 Kredit 50 Steuerrecht 49 Vereinigte Staaten 49 Risikomanagement 48
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Online availability
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Free 683 Undetermined 357 CC license 24
Type of publication
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Article 1,648 Book / Working Paper 1,138 Journal 33 Other 13
Type of publication (narrower categories)
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Article in journal 896 Aufsatz in Zeitschrift 896 Hochschulschrift 165 Graue Literatur 164 Non-commercial literature 164 Aufsatz im Buch 121 Book section 121 Thesis 113 Article 111 Working Paper 86 Arbeitspapier 79 Dissertation u.a. Prüfungsschriften 52 Bibliografie enthalten 44 Bibliography included 44 Collection of articles of several authors 39 Sammelwerk 39 research-article 30 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 case-report 7 Bibliography 6 Handbook 6 Handbuch 6 Market information 6 Marktinformation 6 Statistics 6 Statistik 6 review-article 6 Conference paper 5 Konferenzbeitrag 5 Collection of articles written by one author 4
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Language
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English 1,246 German 1,099 Undetermined 379 Russian 40 French 28 Polish 9 Dutch 7 Spanish 7 Italian 6 Swedish 5 Hungarian 4 Bulgarian 2 Finnish 2 Serbian 2 Czech 1 Lithuanian 1 Multiple languages 1 Norwegian 1 Portuguese 1 Romanian 1 Ukrainian 1
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Author
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Städtler, Arno 230 Gürtler, Joachim 122 Hartmann-Wendels, Thomas 47 Büschgen, Hans E. 34 Strobel, Thomas 22 Feinen, Klaus 19 Spittler, Hans-Joachim 14 Li, Kai 13 Kroll, Michael 12 Sauer, Stefan 12 Buhl, Hans Ulrich 9 Hagenmüller, Karl Friedrich 9 Durinck, Edward 8 Eckstein, Wolfram 8 Gabele, Eduard 8 Grundmann, Wolfgang 8 Harris, Peter 8 Lüem, Walter 8 Reif, Magnus 8 Schallheim, James S. 8 Bordewin, Arno 7 Glaser, Christian 7 Horton, John J. 7 Lenk, Thomas 7 Nemet, Marijan 7 Tacke, Helmut R. 7 Xu, Yiming 7 Carretta, Alessandro 6 Fabozzi, Frank J. 6 Fölkersamb, Rüdiger von 6 Hendel, Igal 6 Küting, Karlheinz 6 Lizzeri, Alessandro 6 Mellwig, Winfried 6 Neuhaus, Dirk 6 Satzger, Gerhard 6 Schmidt, Peer 6 Stoppok, Gerhard 6 Tesche, Thomas 6 Winter, Jens 6
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Institution
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Forschungsinstitut für Leasing <Köln> 13 European Federation of Equipment Leasing Company Associations 6 Forschungsinstitut für Leasing 5 National Bureau of Economic Research 5 Springer Fachmedien Wiesbaden 5 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 5 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 3 Inter-American Development Bank 3 International Finance Corporation / Capital Markets Department 3 Universität <Augsburg> / Lehrstuhl für BWL, Wirtschaftsinformatik,Informations- & Finanzmanagement 3 Arthur Andersen & Co. <Frankfurt, Main> 2 Bundesverband Deutscher Leasing-Unternehmen 2 Centre for Financial Research <Köln> 2 Economic Research Service, Department of Agriculture 2 FEDESARROLLO 2 Facultatea de Finante şi Banci, Universitatea Spiru Haret 2 Federal Reserve System / Division of Research and Statistics 2 Gesellschaft für Rechtsvergleichung / Fachgruppe für Vergleichendes Handels- und Wirtschaftsrecht 2 Goethe-Universität Frankfurt am Main 2 HAL 2 Heinrich-Böll-Stiftung 2 Institute of Economics, Russian Academy of Sciences (RAS) 2 International Finance Corporation 2 International Monetary Fund 2 International Monetary Fund (IMF) 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 Agricultural and Applied Economics Association - AAEA 1 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
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Published in...
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ifo Schnelldienst 85 Ifo Schnelldienst 79 Ifo-Schnelldienst 60 Mitteilungen und Berichte / Forschungsinstitut für Leasing an der Universität zu Köln 36 Finanzierung, Leasing, Factoring : FLF 35 Leasing : Wissenschaft & Praxis 35 Betriebs-Berater : BB 33 IRZ : Zeitschrift für internationale Rechnungslegung 23 Der Betrieb 21 Der langfristige Kredit : Zeitschrift für Finanzierung, Kapitalanlage und Immobilienwesen 20 Leasing - Wissenschaft & Praxis 18 International journal of production research 16 WPg : Kompetenz schafft Vertrauen 16 Zeitschrift für das gesamte Kreditwesen : Pflichtblatt der Frankfurter Wertpapierbörse 16 Europäische Hochschulschriften / 5 15 Universität zu Köln - Forschungsinstitut für Leasing - Publikationen 15 Iktisat Isletme ve Finans 14 Leasing-Handbuch : Entwicklung und Einsatzmöglichkeiten bei den Unternehmungen 14 The real estate finance journal 14 Journal of Property Investment & Finance 12 Journal of business economics : JBE 12 Kauf, Miete und Leasing im Rating : Finanzierungswege langlebiger Wirtschaftsgüter sicher beurteilen 12 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 12 Managerial Finance 11 SpringerLink / Bücher 11 Euromoney 10 The journal of corporate accounting & finance 10 Universität Köln - Forschungsinstitut für Leasing - Publikationen 10 Ovidius University Annals, Economic Sciences Series 9 Finance research letters 8 Gabler Edition Wissenschaft 8 Journal of Corporate Real Estate 8 Management science : journal of the Institute for Operations Research and the Management Sciences 8 The journal of corporate finance : contracting, governance and organization 8 Accounting horizons : a quarterly publication of the American Accounting Association 7 Betriebs-Berater : Zeitschrift für Recht und Wirtschaft 7 European journal of operational research : EJOR 7 IO : Management-Zeitschrift industrielle Organisation 7 Journal of banking & finance 7 Journal of property investment & finance 7
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Source
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ECONIS (ZBW) 2,151 RePEc 242 USB Cologne (EcoSocSci) 193 EconStor 119 Other ZBW resources 52 USB Cologne (business full texts) 51 BASE 21 OLC EcoSci 3
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Showing 1 - 10 of 2,832
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New evidence on business investment and capital reallocation
Crispino, Marta; Loberto, Michele; Pavanello, Carlo; … - 2026
Persistent link: https://www.econbiz.de/10015586849
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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 - In: Business strategy and the environment 33 (2024) 5, pp. 4730-4743
Persistent link: https://www.econbiz.de/10015339139
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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...
Persistent link: https://www.econbiz.de/10014503197
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Consumer credit and the rise of electric vehicles
Wang, Yue - 2026
I study the credit channel of the electric-vehicle (EV) transition using more than 1.8 million German auto loans and leases. I show that EV financing contracts default significantly less often than comparable internal combustion engine vehicle (ICEV) contracts-particularly among lower-income...
Persistent link: https://www.econbiz.de/10015614088
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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
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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
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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
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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 Affordable Rental Housing (ARH) to address housing affordability for migrant workers. By analyzing three cases-the Ningmeng Talented Apartment (government-led), the Wancun Plan...
Persistent link: https://www.econbiz.de/10015458369
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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
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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 development and expansion of the financial activities of the Kyiv metro in the context of digitalisation and socio-economic changes. The purpose of the study was to examine the...
Persistent link: https://www.econbiz.de/10015438712
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