Search Results - subject_exact:"Cross-border leasing"

Optimal production and carbon reduction investment decision for manufacturers with leasing-selling strategies considering financing

Liu, Biyu; Shi, Yaling; Yang, Haidong - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375850

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://ebvufind01.dmz1.zbw.eu/10015614088

Redesigning home reversion products to empower retirement for Singapore's public flat owners

Kwong, Koon Shing; Goh, Jing Rong; Lee, Jordan Jie Xin; … - 2025

This paper introduces an innovative sell-type home reversion product aimed at monetizing Singapore's public flats, serving as a new alternative to the existing Singapore Lease Buyback Scheme (LBS). This new product not only retains the LBS's guaranteed period of residence in the property along...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333707

New evidence on business investment and capital reallocation

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

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015586849

The extent to which contingent convertible leasing protects bank deposits : a barrier option approach

Khadimallah, Asma; Abid, Fathi - 2025

This paper proposes an alternative solution to the problem related to the risk that banks incur in the protection of deposits. This solution lies in the use by banks of contingent convertible leasing contracts to face financial distress situations by solidifying their own funds and thus...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015411475

Remote work and residential sorting : IV evidence from expiring office leases

De Thorpe, Richard - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669596

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

Lopes, Ana Isabel; Penela, Daniela - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435898

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

Levaieva, Liudmyla; Ovsiienko, Anatolii - 2025

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://ebvufind01.dmz1.zbw.eu/10015438712

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

Gao, Xinrui; Hu, Weijie - 2025

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://ebvufind01.dmz1.zbw.eu/10015458369

The cost of capital for airlines : the effects of internal governance practices and the application of new leasing standards

Ramírez-Orellana, Alicia; Garvey, Anne Marie; Parte, Laura - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015442214

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

Wei, Lijun - 2025

This study examines the risks associated with ship financing leasing businesses from a cash flow perspective, with the objective of identifying operational risks, optimizing financing structures, and addressing potential challenges in the shipping market. The study establishes an NCF (Net Cash...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015608028

A case of unwillingness to adopt an international accounting standard : lease accounting in Finnish municipalities

Anttila, Veera; Oulasvirta, Lasse - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614992

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

Heese, Jonas; Shin, Albert; Wang, Charles C. Y. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/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 - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554101

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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 Lynne M.; Chen, Lucy Huajing; Li, Yiwen - 2023

Book / Working Paper

The impact of IFRS 16 adoption on financial statements of listed South African mining companies

Wyk, Milan van; Enslin, Yolandi - 2025

This paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE). The IASB has requested research on the adoption of IFRS 16 to understand the impact and assist with post-implementation...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607702

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

Zhou, Yan; Fan, Shihui - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015482943

Airline performance and the leasing ratio in the context of business models

Trasberg, Viktor - 2025

The paper analyzes how aircraft acquisition structures - leased versus owned - affect airline performance. It considers the controlling role of business models, specifically low-cost carriers (LCCs) and full-service providers (FSPs). Using financial and operational data from 142 airlines...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484383

Interpretation of the concept of liabilities in lease accounting

Molina Sánchez, Horacio; Vicente-Lama, Marta de; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396476

Relative leasing advantage : a blended methods approach

Camposinhos, Rui de Sousa; Lelo, José - 2025

This paper presents a streamlined framework to assess the relative advantage of leasing versus owning in real estate ("Buy vs. Rent"). The model prioritizes transparency and ease of use for practitioners operating under heterogeneous, data-constrained local markets. Combining cost-based and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665929

Losing altitude : the impact of new leasing standards on the liquidity, leverage, profitability and valuation of U.S. and European airlines

Slater, Philip J.; Greenfield, Alfred; Godfrey, Earl; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015078355

Singapore's imminent expiration of land leases : from growth and equality to discontent and inequality?

Purves, Andrew - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014483259

Factors shaping the future of leasing in Poland : the role of external shocks, regulations, and emerging technologies

Radlo, Mariusz-Jan; Szczech-Pietkiewicz, Ewelina; … - 2024

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://ebvufind01.dmz1.zbw.eu/10014503197

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 - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015339139

Modeling financial leasing by optimal stopping approach

De Cesare, Luigi; Cananà, Lucianna; Ciano, Tiziana; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015044798

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://ebvufind01.dmz1.zbw.eu/10015604472

The attractiveness of leasing for consumer cooperatives in rural areas of the Russian Federation

Khodarinova, Nina V.; Glushchenko, Tatyana E.; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638160

The impact of lease accounting standards on lending and investment decisions

He, Chao; Tan Hun Tong; Zhang, Jixun; Cao, Tongrui - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667236

Understanding the externality of wildlife health : a case of Chronic Wasting Disease (CWD) in hunting lease values

Adhikari, Ram Kumar; Poudyal, Neelam Chandra; Grala, … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669097

Right-of-use assets and the prediction of revenue

Nissim, Doron - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063401

Determinants of saving decision on fixed deposits in non-bank finance and leasing institutions in Sri Lanka

Dharmawansa, Asanka D.; Madhuwanthi, RAM - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618354

The Role of Credit Cards, Payday Loans, Consumer Leases and Buy-Now-Pay-Later Products in Personal Insolvency

O'Brien, Lucinda; Ramsay, Ian; Ali, Paul - 2023

Payday loans, consumer leases and, increasingly, buy-now-pay-later (BNPL) products occupy a central place in Australian consumer law and policy debates. These products have all been identified by consumer advocates as a source of financial stress. Credit cards typically receive far less...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014256183

Explanatory factors of the compliance with IFRS 16 (Leases) disclosure requirements : evidence from the Portuguese stock market

Lemos, Kátia; Monteiro, Sónia Maria da Silva; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014533747

Does the landowner's gender affect self-cultivation and farm productivity? : an analysis for India

Agarwal, Bina; Mahesh, Malvika - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014303331

Operating Lease Recognition and Credit Assessment by Banks

He, Haomiao; Lourie, Ben; Ma, Mark (Shuai); Zhu, Chenqi - 2023

This study examines how the implementation of the new lease accounting standard (ASC 842) affects banks’ internal credit ratings for their clients. Leveraging ASC 842’s staggered implementation due to different fiscal year ends, we find that, contrary to the concern held by most managers,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014257871

Financialization of Entity Enterprises and Corporate Performance : Evidence from Sharing Leasing Subsidiaries

Zhu, Chengke; Shen, Lijing; Shi, Yanping - 2023

Based on the data of A-share companies in Shanghai and Shenzhen from 2007 to 2019, this paper conducts an empirical analysis on the impact of Chinese entity enterprises' sharing and holding financial leasing companies on their business performance. We find that holding the financial leasing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014258029

PFRS 16 compliance : how operating lease capitalization affects financial ratios of selected Philippine public companies

Dayag, Antonio Jaramillo; Latosa, Jennifer; Dimatulac, … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014308024

Financial leasing, factor circulation and supply chain competitiveness : taking equipment manufacturing enterprises as an example

Tan, Xiaofang; Yuan, Zhengjun; Wang, Yurong - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014334001

Facilitating Entry through Leasing

Li, Kai; Xu, Yiming - 2023

We study how leasing plays a novel role in improving total factor productivity (TFP) by facilitating entry and technology adoption. As a form of more collateralizable ﬁnancing, leasing provides additional ﬁnancing for investment required in a productive sector, and raises the expected...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014259899

Accelerator for agglomeration in sequencing economics : "leased" industrial zones

Kuchiki, Akifumi - 2023

This paper identifies the importance of reducing fixed costs for establishing industrial zones as part of an agglomeration policy. China's economic growth has been driven by the agglomeration of manufacturing firms via industrial zones that attract foreign direct investment. This investment...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014480047

Tenant riskiness, contract length, and the term structure of commercial leases

Brueckner, Jan K.; Rosenthal, Stuart S. - 2022

This paper explores the connection between tenant riskiness, commercial lease length and the term structure of lease contracts. Theory shows that the possibility of default on a long-term lease generates a risk/lease-length connection. The empirical work uses a large CompStak lease dataset...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013482225

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Tenant Riskiness, Contract Length, and the Term Structure of Commercial Leases

Brueckner, Jan K.; Rosenthal, Stuart S. - 2023

Book / Working Paper

The effects of new lease accounting standards on enterprises profitability level : evidence from China

Xue, Jinfeng; Badrul Hisham Kamaruddin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015547325

More than a Green Certificate : Green Leases and Investment Return in Commercial Real Estate

Hedemann, Konrad; Zhu, Bing; Lang, Werner - 2023

Green leases in commercial real estate have gained widespread attention from real estate investors in recent years. As an appendix to the lease contract, a green lease is designed to reduce energy consumption in buildings and ensure compliance with climate targets in their markets. Using a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014347974

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More than a Green Certificate Green Leases and Investment Return in Commercial Real Estate

Hedemann, Konrad; Zhu, Bing; Lang, Werner - 2022

Book / Working Paper

More Than a Green Certificate : Green Leases and Investment Return in Commercial Real Estate

Hedemann, Konrad; Zhu, Bing; Lang, Werner - 2022

Book / Working Paper

Do the Lease Accounting and Disclosure Changes Improve the Information Used in Making Credit Risk Assessments?

Beckman, Judy K.; Kale, Devendra - 2023

The recent change in financial reporting for lease obligations provides an opportunity to assess whether the new disclosures improve the information environment available for credit risk assessments and decision-making. Comparisons of newly reported capitalized operating leases, weighted average...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014348768

Capitalization of operating leases and the cost of bank loans

Golden, Joanna; Liu, Xiaotao - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015440900

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Capitalization of Operating Leases and the Cost of Bank Loans

Golden, Joanna; Liu, Xiaotao Kelvin - 2023

Book / Working Paper

Understanding the impacts on automobile leasing firm loss in China : an analysis of vehicle residual value risk and lease price patterns

Zhu, Jiazhe; Zhao, Yuefeng; He, Ping - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371363

From Leases to Ratios : The Impact of IFRS 16 on Financial Statements

Lopes, Ana Isabel; penela, daniela - 2023

Under IAS 17, around 85% of leases were reported as operating. Under IFRS 16, finance and operating leases are no longer separated. This study responds to the IFRS Foundation's call about the effects of implementing IFRS 16 by examining three types of effects: a combined effect, a...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014352608

Accounting For Lease

Cindy, Stephani Natalia; Howardhi, Natasya Angela; … - 2023

A lease is defined as an agreement in which the renting party (lessee) leases an asset from the renting party (lessor) for use within a specified period in exchange for a predetermined rent. Rent is given as a support for the smooth running of business activities. The method of payment of rent...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014352909

Optimal production and maintenance strategies for manufacturing/remanufacturing leasing system considering uncertain quality and carbon emission

Liu, Yanping; Liu, Biyu; Yang, Haidong; Luo, Kai - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372514

The valuation differences between operating and finance lease liabilities in US firms

Erickson, Devon; Lindsey, Bradley P.; Talakai, Jayson - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471647

Examining the Advantages of Leasing : A Complete Analysis

Sudewa, Itnoy - 2023

This paper tries to offer a thorough overview of the advantages of leasing from both a personal and professional standpoint. This article illustrates the benefits of leasing as a sensible substitute for outright ownership by looking at a variety of factors, including flexibility,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014353059