Purpose – Previous research in lease finance and evaluation has given little consideration to environmental factors …. The purpose of this paper is to add to the literature by analysing how leasing provides a more attractive option than … asset depreciation, residual value and cost of leasing and proposes methods to incorporate these concepts into the “closed …

The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known … financing. Starting from the rules imposed to nobanking financial institutions which evolve the credit activity through leasing … entities level which achieve leasing operations or acquire fixed assets in leasing conditions. …

We develop a dynamic model of investment, capital structure, leasing, and risk management based on firms' need to … constraints. Leasing is strongly collateralized costly financing and permits greater leverage. More constrained firms hedge less …

Financial economists view the tax benefits of leasing as transaction-specific functions of the tax effects of rents …