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Year of publication
Subject
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Leasing 2,271 Deutschland 659 Germany 356 Theorie 261 Theory 260 leasing 175 USA 160 IFRS 136 United States 126 Anlageinvestition 120 Branchenkonjunktur 114 Bilanzierung 83 Bilanz 81 Balancing accounts 80 Geschäftsklima 78 Leasinggesellschaft 75 Leasing law 70 Leasingrecht 70 Unternehmensfinanzierung 70 Corporate finance 69 Finanzierungsleasing 69 Finanzierung 68 Gütermiete 68 Investition 65 Capital structure 61 Kapitalstruktur 61 Fremdkapital 54 Debt financing 53 Miete 47 Steuerrecht 47 SME 45 KMU 44 Leasing industry 44 Recht 44 Rent 44 Bilanzierungsgrundsätze 42 Branchenentwicklung 42 LEASING 42 Kredit 41 Leasingvertrag 41
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Online availability
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Free 625 Undetermined 193
Type of publication
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Article 1,386 Book / Working Paper 1,018 Journal 33 Other 13
Type of publication (narrower categories)
All
Article in journal 742 Aufsatz in Zeitschrift 742 Hochschulschrift 164 Graue Literatur 149 Non-commercial literature 149 Thesis 113 Aufsatz im Buch 110 Book section 110 Article 107 Working Paper 74 Arbeitspapier 67 Dissertation u.a. Prüfungsschriften 52 Bibliografie enthalten 44 Bibliography included 44 Collection of articles of several authors 39 Sammelwerk 39 Konferenzschrift 20 Amtsdruckschrift 17 Government document 17 Aufsatzsammlung 13 Conference proceedings 12 Lehrbuch 12 Mehrbändiges Werk 12 Multi-volume publication 12 No longer published / No longer aquired 11 Bibliografie 10 Case study 10 Fallstudie 10 Textbook 10 Bibliography 6 Conference paper 6 Handbook 6 Handbuch 6 Konferenzbeitrag 6 Market information 6 Marktinformation 6 Statistics 6 Statistik 6 Collection of articles written by one author 4 Glossar enthalten 4
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Language
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German 1,037 English 886 Undetermined 421 Russian 39 French 28 Polish 9 Dutch 7 Spanish 7 Italian 6 Swedish 5 Hungarian 4 Bulgarian 2 Finnish 2 Czech 1 Lithuanian 1 Multiple languages 1 Norwegian 1 Portuguese 1 Romanian 1 Serbian 1 Ukrainian 1
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Author
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Städtler, Arno 230 Gürtler, Joachim 122 Hartmann-Wendels, Thomas 46 Büschgen, Hans E. 33 Strobel, Thomas 22 Feinen, Klaus 19 Spittler, Hans-Joachim 14 Kroll, Michael 12 Sauer, Stefan 12 Buhl, Hans Ulrich 9 Hagenmüller, Karl Friedrich 9 Durinck, Edward 8 Eckstein, Wolfram 8 Gabele, Eduard 8 Lüem, Walter 8 Reif, Magnus 8 Schallheim, James S. 8 Bordewin, Arno 7 Harris, Peter 7 Horton, John J. 7 Lenk, Thomas 7 Nemet, Marijan 7 Tacke, Helmut R. 7 Benninga, Simon 6 Fabozzi, Frank J. 6 Fölkersamb, Rüdiger von 6 Glaser, Christian 6 Grundmann, Wolfgang 6 Hendel, Igal 6 Küting, Karlheinz 6 Li, Kai 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 Adolph, Peter 5
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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 Springer Fachmedien Wiesbaden 5 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 5 National Bureau of Economic Research 4 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 Gesellschaft für Rechtsvergleichung / Fachgruppe für Vergleichendes Handels- und Wirtschaftsrecht 2 Goethe-Universität Frankfurt am Main 2 HAL 2 Institute of Economics, Russian Academy of Sciences (RAS) 2 International Finance Corporation 2 International Monetary Fund 2 International Monetary Fund (IMF) 2 OECD 2 Schweden / Leasingutredningen 2 Tagung für Rechtsvergleichung <1979, Lausanne> 2 UNCTAD / Secretariat 2 Universität Basel / Institut für Informatik 2 Uniwersytet Warszawski / Wydział Nauk Ekonomicznych 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 Arthur Andersen and Co. <London> 1 Bank of Namibia / Research Dept 1 Bundesausschuss Betriebswirtschaft BBW im RKW 1 Bundesverband der Deutschen Volksbanken und Raiffeisenbanken 1 CESifo 1
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Published in...
All
ifo Schnelldienst 85 Ifo Schnelldienst 79 Ifo-Schnelldienst 60 Mitteilungen und Berichte / Forschungsinstitut für Leasing an der Universität zu Köln 36 Leasing : Wissenschaft & Praxis 35 Betriebs-Berater : BB 33 Finanzierung, Leasing, Factoring : FLF 30 IRZ : Zeitschrift für internationale Rechnungslegung 22 Der langfristige Kredit : Zeitschrift für Finanzierung, Kapitalanlage und Immobilienwesen 20 Leasing - Wissenschaft & Praxis 18 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 Journal of business economics : JBE 12 Kauf, Miete und Leasing im Rating : Finanzierungswege langlebiger Wirtschaftsgüter sicher beurteilen 12 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 11 Der Betrieb 10 Euromoney 10 Universität Köln - Forschungsinstitut für Leasing - Publikationen 10 Ovidius University Annals, Economic Sciences Series 9 SpringerLink / Bücher 9 The real estate finance journal 9 Europäische Hochschulschriften / 2 8 Gabler Edition Wissenschaft 8 Accounting horizons : a quarterly publication of the American Accounting Association 7 Betriebs-Berater / Beilage : Zeitschrift für Recht und Wirtschaft 7 IO : Management-Zeitschrift industrielle Organisation 7 Journal of banking & finance 7 Management-Zeitschrift : IO 7 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 7 Sparkasse : Manager-Magazin für die Sparkassen-Finanzgruppe 7 The journal of structured finance 7 Working paper / Centrum voor Bedrijfseconomie en Bedrijfseconometrie, Universiteit Antwerpen 7 Derivatives & financial instruments 6 Die Bank 6 European journal of operational research : EJOR 6 Hat Leasing auch im Handel Zukunft? : Ergebnisse einer internationalen Studientagung 6
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Source
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ECONIS (ZBW) 1,824 RePEc 242 USB Cologne (EcoSocSci) 193 EconStor 115 USB Cologne (business full texts) 51 BASE 21 OLC EcoSci 3 Other ZBW resources 1
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Showing 1 - 50 of 2,450
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Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland
Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315
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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Why do unsuccessful companies survive? : U.S. airlines, aircraft leasing, and GE : 2000-2008
Dissanaike, Gishan; Jayasekera, Ranadeva; Meeks, Geoffrey - In: Business history review 96 (2022) 3, pp. 615-642
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Brick or Treat : Shareholder Activism and Corporate Leasing
Li, Fang; Ormazabal, Gaizka; Vergara-Alert, Carles - 2022
This paper studies the role of shareholder activism on corporate leases. We find that the presence of shareholder 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....
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Loss given default in SME leasing
Kaposty, Florian; Klein, Philipp; Löderbusch, Matthias; … - In: Review of managerial science : RMS 16 (2022) 5, pp. 1561-1597
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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...
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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...
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PFRS 16 compliance : how operating lease capitalization affects financial ratios of selected Philippine public companies
Latosa, Jennifer; Dimatulac, Olivia - In: International journal of finance & banking studies : JJFBS 12 (2023) 1, pp. 74-84
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Financial leasing, factor circulation and supply chain competitiveness : taking equipment manufacturing enterprises as an example
In: International journal of logistics : research and … 26 (2023) 10, pp. 1408-1433
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Leasing and the Allocation Efficiency of Finance
HU, Weiwei; Li, Kai; Xu, Yiming - 2023
This paper argues that leasing, as an important but often ignored source of external financing, facilitates the allocation efficiency of finance. We document a large overestimation of measured finance misallocation (Whited and Zhao, 2021) when lease-induced debt is ignored among US manufacturing...
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Мировой рынок авиационного лизинга и участие в нем российских компаний (World Market of Aircraft Leasing and Participation in It of Russian Companies)...
Baeva, Marina; Ismagilova, Olga - 2023
More than 50% of airline aircraft in the world are leased. The article analyzes the global aviation leasing market, including the largest lessor companies. Companies from China are of particular interest. In addition, the positions of Russian companies are analyzed, both from the supply side and...
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Understanding agricultural land leasing in Ireland : a transaction cost approach
Onofri, Laura; Trestini, Samuele; Mamine, Fateh; … - In: Agricultural and Food Economics : AFE 11 (2023) 1, pp. 1-20
Formal written land leasing contracts offer an alternative to land purchase for those farmers wishing to expand their land area and provide greater security relative to informal short-term rental agreements and are particularly important for beginning farmers with resources insufficient to...
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Business model choice under right-to-repair : economic and environmental consequences
Gulserliler, Ece G.; Atasu, Atalay; Van Wassenhove, Luk N. - 2022
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Understanding urban land leasing system as a strategic value capture instrument to enhance urban revenue in Ethiopia : a case study of Bahir Dar city
Yimam, Seid Hussen; Lind, Hans; Alemu, Belachew Yirsaw - In: Economies : open access journal 10 (2022) 6, pp. 1-26
Since 1993, the Ethiopian government has been using the urban land leasing system to monetize the increase in land value created due to factors other than private investment. Thus, this paper aims to explore and understand whether Bahir Dar city is leveraging the urban land lease system as a...
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Dynamic allocation and pricing for capacitated stochastic container leasing systems with dynamic arrivals
Jiao, Wen - In: Journal of the Operational Research Society 73 (2022) 10, pp. 2186-2203
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The effects of new accounting standards on firm value : the K-IFRS 1116 Lease
Chung, Hae Jin - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-14
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return. The contracting costs hypothesis suggests that changes in...
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Impact of new lease reporting on retailing and wholesale companies
Bohusova, Hana; Svoboda, Patrik; Veverkova, Alzbeta - In: Montenegrin journal of economics 18 (2022) 3, pp. 89-98
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Servitisation on consumer markets : entry and strategy in Dutch private lease markets
Vaskelainen, Taneli; Münzel, Karla; Boon, Wouter P. C.; … - In: Innovation: organization & management : IOM 24 (2022) 1, pp. 231-250
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Applying Source Classification Rules to Cloud Computing Transactions : Lease or Service?
Winters, Christopher - 2022
As developers and companies around the world recognize the ineffeciency and costs associated with maintaining their own datacenters and computer hardware, the cloud providers beckon, offering worry-free maintenance, unlimited scalability, substantial cost savings, and automatic updating....
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Communicating access-based business models : company framings of home furnishings rental
Schoonover, Heather A.; Mont, Oksana; Klintman, Mikael - In: Cleaner and responsible consumption 4 (2022), pp. 1-10
Although access-based business models such as product rental hold promise for contributing to sustainable production and consumption, their diffusion is hindered by a lack of consumer acceptance. In order for rental models to resonate with consumers, they must be designed and communicated in a...
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Leasing : A Critical Financing Option in the Nigerian Financial Arena
Udoka, Chris; John, John Ime; Orok, Akaninyene Billy; … - 2022
The study examined the effect of lease financing on the performance of quoted consumer goods companies in Nigeria for the period - 2009 to 2018. Specifically, the study assesses the effect of finance or capital lease, leveraged lease, and the moderating effect of firm size on lease financing and...
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Leasing and the Allocation Efficiency of Finance
HU, Weiwei; Li, Kai; Xu, Yiming - 2022
This paper argues that leasing, as an important but often ignored source of external financing, facilitates the allocation efficiency of finance. We document a large overestimation of measured finance misallocation (Whited and Zhao, 2021) when lease-induced debt is ignored among US manufacturing...
Persistent link: https://ebtypo.dmz1.zbw/10013491854
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Capital Structure Effects Associated with the New Lease Accounting Standard
Ferreira, Petrus (Petri); Landsman, Wayne R.; Rountree, … - 2022
This study finds that the requirement of ASC 842 for firms to capitalize operating leases in financial statements beginning in 2019 resulted in firms affected by the standard reducing existing debt amounts on average between 7% and 10% relative to unaffected firms. We also find that firms with...
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Accounting for Leases and Corporate Investment
Chen, Ciao-Wei; Correia, Maria M.; Urcan, Oktay - 2022
We examine the real effects of lease capitalization rules (i.e., standards that require firms to capitalize finance leases) on corporate investment. We show that the introduction of these rules leads to a decrease in investment, which is more pronounced for firms with high reliance on leases. We...
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Clarification or Confusion : A Textual Analysis of ASC 842 Lease Transition Disclosures
Enache, Luminita; Griffin, Paul A.; Moldovan, Rucsandra - 2022
We apply latent Dirichlet allocation to examine the textual characteristics of firms’ transition disclosures in the context of the adoption of Accounting Standard Codification (ASC) 842 on leases. We find that firms’ lease transition disclosures become less readable and more dissimilar the...
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Leasing as Capital Reallocation
Li, Kai; Xu, Yiming - 2022
In this paper, we argue that leasing is an important alternative way of capital reallocation. We propose a broader measure of capital reallocation, which not only includes asset purchase and sale, but also considers lease. Empirically, we show that the lease-induced reallocation component is...
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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...
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Contingent convertible lease modeling and credit risk management
Triki, Ons; Abid, Fathi - In: Financial innovation : FIN 8 (2022), pp. 1-29
The main objective of this study is to determine a lease agreement to finance an investment project and a solution for managing credit risk. This study investigates three types of contingent leases to reduce the costs associated with bankruptcy and compensate for the lessor's position. A leasing...
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The Economics of Time-Limited Development Options : The Case of Oil and Gas Leases
Herrnstadt, Evan; Kellogg, Ryan; Lewis, Eric - 2022
Oil and gas leases between mineral owners and extraction firms ubiquitously include royalty and primary term clauses. The royalty denotes the share of revenue that is paid to the mineral owner, and the primary term specifies the date by which the firm must complete a well, lest it lose the...
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Finance leases : in the shadow of banks
Chang, Jeffery; Yang, Ting; Shi, Yanping - In: Review of finance : journal of the European Finance … 26 (2022) 3, pp. 721-749
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Forming methodologies to improving the efficiency of innovative companies based on leasing tools
Nechaev, Andrey; Zakharov, Sergey V.; Barykina, Yuliya N.; … - In: Journal of sustainable finance & investment 12 (2022) 2, pp. 536-553
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Financial leasing in Albania and the impact that internal factors of a SME would have on the probability to be financed by lease
Lubonja, Fatjola; Gjylameti, Blerina; Kurti, Sllavka - In: Central European economic journal 6 (2019) 53, pp. 189-198
Small- and medium-sized enterprises (SMEs) are the backbone of the economy and their need to be financed remains one of the most discussed topics in the business world (World Bank, 2014; IFC, 2010). Financial leasing is a midterm financial instrument mainly used for the procurement of machinery,...
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Methods of lease payments calculating in terms of innovations financing
Nechaev, Andrey; Antipina, Oksana Viktorovna; … - In: Montenegrin journal of economics 17 (2021) 1, pp. 133-149
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Managers' investment decisions : incentives and economic consequences arising from leases
Eaton, Tim V.; Nichols, Craig; Wahlen, James Michael; … - In: Journal of risk and financial management : JRFM 14 (2021) 4, pp. 1-33
What incentives do managers face that might give rise to inefficient investments in leases? If managers make inefficient investments in leases, what economic consequences arise for those managers and their firms? We develop a model of expected investments in leased assets and use the residuals...
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Lease or sale : when a durable goods monopolist can choosesupply chain's openness
Kitamura, Hiroshi; Matsushima, Noriaki; Sato, Misato - 2021
We construct a two-period model of the supply chain's openness in a durable goods market by introducing two marketing modes: leasing and selling. Given a marketing mode, at the beginning of the first period, an incumbent supplier and the downstream monopolist choose one of the trading modes: (i)...
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An option contract model for leasing containers in the shipping industry
Gómez-Padilla, Alejandra; González-Ramírez, Rosa G.; … - In: Maritime economics & logistics 23 (2021) 2, pp. 328-347
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Economic impact of leasing on lessees in Jaffna district of Sri Lanka
Thavaseelan, Rajan; Krishnapillai, Sooriyakumar; … - In: International journal of economics and financial issues … 11 (2021) 1, pp. 109-113
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Regulatory arbitrage in the intersection of accounting standards and tax laws : the case of synthetic leases
Friedrich, Jan - In: Accounting, Economics, and Law : AEL ; a convivium 11 (2021) 2, pp. 201-232
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Evidence of finance leasing in the ancient mines of Laureion
Papathanassiou, Chryssa - 2021
Demosthenes (382-322 BC) wrote numerous legal speeches, which provide a plethora of cues about public and private law in Athens during the 4th century BC. In his speech “Paragraphe pros Pantaineton”, Demosthenes described a complex financial transaction composed of a sale, a lease, and a...
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Foundation of Lease Finance : The Case of Nepal
Acharya, Suman - 2021
As the concept of lease finance has been emerged only after World War II in the community of bankers, it has proved itself as one of the inadvertent source of corporate finance in contemporary time. Moreover, under the two fork of the lease procedure, operating lease is practiced by the economic...
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COVID-19 & Commercial Leases : Rethinking Frustration and Contractual Discharge in the Canadian Common Law
Heesaker, Meg - 2021
COVID-19 has launched a flurry of contractual questions. Commercial leases during the pandemic present a unique challenge to the existing Canadian common law, renewing the doctrinal debate on the differences between hardship and frustration. This paper will argue that the doctrine of...
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Economic Consequences of Operating Lease Recognition
Ma, Mark (Shuai); Thomas, Wayne B. - 2021
The Financial Accounting Standard Board’s Accounting Standards Update No. 2016-02 generated considerable debate between managers and standard setters. The purpose of our study is to understand the reporting effects of ASU 2016-02 and how its issuance and implementation affected managers’...
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Lease or Sale : When a Durable Goods Monopolist Can Choose Supply Chain’s Openness
Kitamura, Hiroshi; Matsushima, Noriaki; Sato, Misato - 2021
We construct a two-period model of the supply chain's openness in a durable goods market by introducing two marketing modes: leasing and selling. Given a marketing mode, at the beginning of the first period, an incumbent supplier and the downstream monopolist choose one of the trading modes: (i)...
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Operating Lease Obligations and Corporate Cash Management
Cook, Douglas O.; Kieschnick, Robert L.; Moussawi, Rabih - 2021
Our study addresses two issues overlooked in prior research: Does a firm’s future operating lease obligations influence its current cash holdings? Does this relationship contribute to the temporal increase in corporate cash holdings? We provide evidence that these future obligations...
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TRAC Vehicle Leasing
Huddleson, Edwin E. - 2021
Terminal Rental Adjustment Clause (TRAC) vehicle leasing is the most popular way to lease fleets of trucks and cars in America. This article describes the origins of TRAC vehicle leasing, the challenges that emerged in the 1980s to characterizing TRAC vehicle leases as "true leases," and the...
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Finance Leases : A Hidden Channel of China’s Shadow Banking System
Zhang, Jinfan; Yang, Ting; Shi, Yanping - 2021
By analyzing a hand-collected transaction-level dataset on the finance leases of China’s public firms for the period 2007-2019, this paper sheds light on China’s financial leasing industry. We find that banks use their affiliated leasing firms to provide credit to constrained clients in...
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A New Lease on Firm Behavior
Binfarè, Matteo; Connolly, Robert A.; Grigoris, Fotis; … - 2021
Firms make extensive use of operating leases, but unlike other types of debt, their balance sheet value is set by the firm. Using novel information on operating leases from new reporting requirements (ASC 842) we examine firm behavior in valuing these leases, specifically, discount rate choices....
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Leases and Sales : Ne'er or Where Shall the Twain Meet
Boss, Amelia H. - 2021
For centuries, learned scholars and judges have expounded their views of the distinctions between sales and leases. The distinction has resulted in differential treatment of sales and leases in such areas as bankruptcy, tax, remedies on default, and filing requirements. Recently, several...
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How Does Leasing Affect Leverage
Liu, Tim - 2021
Leasing's impact on leverage remains an open debate in the literature. Some argue that leasing and secured debt are substitutes, while others argue that leasing can preserve secured debt capacity and facilitate greater borrowing. I exploit a Moody's accounting policy change that unexpectedly...
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Leasing as a Mitigation Channel of Capital Misallocation
Li, Kai; Xu, Yiming - 2021
In this paper, we argue that leasing is an important alternative way of capital reallocation, complementary to directly purchasing capital from the reallocation market, and it significantly mitigates credit-constraint-induced capital misallocation. However, in the existing literature, leased...
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Effects of Applying the New ASBE 21 Leases on the Financial Statements : Evidence from China
Xu, Yun; Rahman, Jahidur Md - 2021
The Ministry of Finance of China has proposed a new lease accounting model to the existing lease accounting standard that requires the capitalization of all operating leases as assets and liabilities. In this case study, the key effects of the application of a new accounting standard —...
Persistent link: https://ebtypo.dmz1.zbw/10013310667
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