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the most discussed topics in the business world (World Bank, 2014; IFC, 2010). Financial leasing is a midterm financial … leasing in Albania started in 2001, this form of business financing has experienced difficulties in spreading, getting … the first leasing companies, this financing option continues to be used at a low scale by businesses and individuals and …
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between borrowing and leasing – and that financial policy involves choices not only among different underlying policies but …
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activists is associated with large increases in leasing. This association is stronger in periods of high real estate prices and … for firms with larger amounts of real estate assets. We also find that higher leasing in the presence of activist … investing is accompanied by higher dividend payments and lower investment. The leasing activity associated with shareholder …
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The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...
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