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  • Search: subject:"LEASES"
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Year of publication
Subject
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Leasing 64 Leases 39 IFRS 33 leases 24 Operating leases 18 LEASES 16 Accounting 14 Accounting standards 13 IFRS 16 13 Bilanzierungsgrundsätze 12 IFRS 16 Leases 12 operating leases 10 Rechnungswesen 9 Corporate disclosure 8 International Financial Reporting Standard 16 8 Unternehmenspublizität 8 Betriebliche Finanzwirtschaft 7 Managerial finance 7 Germany 6 Risk 6 USA 6 lease accounting 6 Bilanz 5 FASB 5 Real options analysis 5 Risk management 5 Theorie 5 Theory 5 Accounting law 4 Balance sheet 4 Balancing accounts 4 Betriebliche Kennzahl 4 Bilanzierung 4 Bilanzrecht 4 Capital structure 4 Cost of capital 4 Credit risk 4 EXPLORATION 4 Efficient market hypothesis 4 Effizienzmarkthypothese 4
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Online availability
All
Undetermined 88 Free 54 CC license 6
Type of publication
All
Article 131 Book / Working Paper 37 Other 17
Subcategories
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Article in journal 130 Working paper 22 Book section 1 Case study 1 Proceedings 1 Review 1
Language
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English 110 Undetermined 52 German 20 Spanish 3
Author
All
Crosby, Neil 4 Moya, Soledad 4 Paul Jehn 4 Fitó Bertran, Àngels 3 Hendricks, Kenneth 3 Herr, Sascha B. 3 Kusano, Masaki 3 McAllister, Patrick 3 Mike Stettner 3 Orgaz, Neus 3 Pardo, Francisca 3 Porter, Robert H. 3 Arimany, Nuria 2 Baabak, Ashuri 2 Ben Grunewald 2 Bianco, Simone 2 Bond, Shaun A. 2 Brower, Ann 2 Cheong, Chee Seng 2 Commission, Productivity 2 Cook, Douglas O. 2 Davidson, Robyn Alexandra 2 Diop, Moussa 2 Eaton, Tim V. 2 French, Nick 2 Giner Inchausti, Begoña 2 Goodacre, Alan 2 Graves, Ron 2 Hansen, Marc 2 Hughes, Cathy 2 Kieschnick, Robert L. 2 Kirsch, Hanno 2 Kirsch, Hans-Jürgen 2 Ko, Seok Bin 2 Kraft, Anastasia 2 Lazarz, Katrin 2 Loizou, Pavlos 2 Lopatta, Kerstin 2 Löwenstein, Wilhelm 2 Meguire, Philip 2
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Institution
All
Henley Business School, University of Reading 3 International Monetary Fund (IMF) 3 Department of Economics and Finance, College of Business and Economics 1 Department of Economics, Iowa State University 1 Department of Economics, University of Connecticut 1 EconWPA 1 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 1 Faculdade de Economia e Gestão, Universidade Católica Portuguesa 1 Institut für Entwicklungsforschung und Entwicklungspolitik <Universität Bochum> 1 International Monetary Fund 1 Land Tenure Center, University of Wisconsin-Madison 1 PricewaterhouseCoopers <London> / Leasing Teams 1 Productivity Commission, Government of Australia 1 Shaker Verlag 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 Western Agricultural Economics Association - WAEA 1 Westfälische Wilhelms-Universität Münster 1
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Published in...
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IRZ : Zeitschrift für internationale Rechnungslegung 15 Journal of Property Investment & Finance 9 Accounting horizons : a quarterly publication of the American Accounting Association 4 Finance research letters 4 Journal of Corporate Real Estate 4 Property Management 4 International Journal of Strategic Property Management 3 Journal of Property Research 3 Journal of international accounting auditing & taxation 3 Real Estate & Planning Working Papers 3 Advances in accounting : a research annual 2 Finanzwirtschaft, Unternehmensbewertung & Revisionswesen 2 IMF Working Papers 2 Journal of applied accounting research 2 Review of accounting studies 2 Revista de contabilidad : RC-SAR 2 Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2 Spanish journal of finance and accounting 2 Springer eBook Collection 2 The International Review of Retail, Distribution and Consumer Research 2 The accounting review : a publication of the American Accounting Association 2 The journal of corporate finance : contracting, governance and organization 2 2008 Annual Meeting, June 23-24, 2008, Big Sky, Montana 1 Academia Revista Latinoamericana de Administración 1 Accounting perspectives : a journal of The Canadian Academic Accounting Association 1 Accounting, Economics, and Law : AEL ; a convivium 1 Administrative Sciences : open access journal 1 Advances in accounting education 1 Agricultural Finance Review 1 Annual Review of Resource Economics 1 Applied Economics 1 Applied economics 1 Asian review of accounting 1 Australasian accounting business and finance journal : AAB&FJ 1 Business horizons 1 CESifo Working Paper 1 CESifo working papers 1 CSIO Working Paper 1 CSIO working papers 1 China finance and economic review : CFER 1
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Source
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ECONIS (ZBW) 89 Other ZBW resources 36 RePEc 32 BASE 17 USB Cologne (EcoSocSci) 6 EconStor 5
Showing 1 - 10 of 176
 
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Characterizing foreign investment in U.S. agricultural land, 2022
Miller, Noah; Winters-Michaud, Clayton; Isa, Bassmah - 2026
Persistent link: https://www.econbiz.de/10015611657
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Leases on balance sheets
Chinloy, Peter; Imes, Matthew; Liu, Wendy - 2024
Persistent link: https://www.econbiz.de/10015046647
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The impact of IFRS 16 on the financial reporting accuracy in the airline industry
Correia, Carlos; Martins, Carlos; Pereira, Cláudia - 2026
Accounting harmonization enables the comparison of financial reporting and enhances its usefulness. The IFRS was developed to achieve such harmonization in a globalized world. This study focuses on the impact of transitioning from IAS 17 to IFRS 16 within the European airline industry. We...
Persistent link: https://www.econbiz.de/10016064562
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The effect of short-term leases on hotel's agglomeration and market-entry strategies : a game theory approach
Bianco, Simone; Zach, Florian J.; Singal, Manisha - 2026
Persistent link: https://www.econbiz.de/10015604472
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Real option valuation using Weibull distribution : a new framework for depreciation risk management
Ko, Seok Bin - 2025
This study aims to develop an accurate option pricing model for car leases by introducing a put option valuation framework based on the Weibull distribution. Traditional models typically assume asset values follow a lognormal distribution, failing to capture the left-skewed nature and bounded...
Persistent link: https://www.econbiz.de/10015432406
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Real option valuation using Weibull distribution: A new framework for depreciation risk management
Ko, Seok Bin - 2025
Article
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Right-of-use assets and the prediction of revenue
Nissim, Doron - 2026
Persistent link: https://www.econbiz.de/10016063401
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The extent to which contingent convertible leasing protects bank deposits : a barrier option approach
Khadimallah, Asma; Abid, Fathi - 2025
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
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Land use and agricultural lease incomes in Argentina’s Pampas, 1895–1947: A quantitative approach
Aron, Emiliano Salas - 2026
ABSTRACT This paper presents an empirical analysis of the relationship between leases and income, and the agricultural … agricultural sector's crisis during the Great Depression, the significance of land leases in relation to agricultural output … freezing and regulating rural leases, resulting in a sharp decline in their share of the agricultural product by 1947. …
Persistent link: https://www.econbiz.de/10016077100
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The impact of IFRS 16 on lessees' financial information : a single-industry study
Lopes, Ana Isabel; Penela, Daniela - 2025
Persistent link: https://www.econbiz.de/10015435898
Saved in:
Cover Image
Real option valuation using Weibull distribution: A new framework for depreciation risk management
Ko, Seok Bin - 2025
This study aims to develop an accurate option pricing model for car leases by introducing a put option valuation …
Persistent link: https://www.econbiz.de/10015607459
Saved in:
Show one more version 1
Cover Image
Real option valuation using Weibull distribution : a new framework for depreciation risk management
Ko, Seok Bin - 2025
Article
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