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Year of publication
Subject
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Leasing 2,020 Deutschland 650 Germany 349 USA 261 Theorie 252 Theory 251 United States 231 leasing 167 IFRS 128 Anlageinvestition 120 Branchenkonjunktur 114 Bilanzierung 79 Geschäftsklima 78 Balancing accounts 76 Bilanz 73 Leasing law 68 Leasingrecht 68 Leasinggesellschaft 66 Finanzierungsleasing 65 Finanzierung 64 Investition 62 Unternehmensfinanzierung 61 Corporate finance 60 Steuerrecht 48 Fremdkapital 47 Capital structure 46 Debt financing 46 Gütermiete 45 Kapitalstruktur 44 Rechnungswesen 44 Recht 44 Accounting 43 Branchenentwicklung 42 LEASING 42 SME 42 KMU 41 Leasing industry 40 Bilanzierungsgrundsätze 37 Kredit 37 Welt 37
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Online availability
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Free 508 Undetermined 152
Type of publication
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Article 1,298 Book / Working Paper 859 Journal 34 Other 13
Type of publication (narrower categories)
All
Article in journal 666 Aufsatz in Zeitschrift 666 Hochschulschrift 162 Graue Literatur 142 Non-commercial literature 142 Thesis 114 Article 105 Aufsatz im Buch 102 Book section 102 Working Paper 69 Arbeitspapier 62 Dissertation u.a. Prüfungsschriften 52 Bibliografie enthalten 44 Bibliography included 44 Collection of articles of several authors 39 Sammelwerk 39 Konferenzschrift 19 Amtsdruckschrift 17 Government document 17 Mehrbändiges Werk 13 Multi-volume publication 13 Conference proceedings 12 Lehrbuch 11 No longer published / No longer aquired 11 Case study 10 Fallstudie 10 Aufsatzsammlung 9 Bibliografie 9 Bibliography 6 Handbook 6 Handbuch 6 Market information 6 Marktinformation 6 Statistics 6 Statistik 6 Conference paper 5 Konferenzbeitrag 5 Collection of articles written by one author 4 Glossar enthalten 4 Glossary included 4
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Language
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German 1,027 English 649 Undetermined 423 Russian 39 French 27 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 231 Gürtler, Joachim 122 Hartmann-Wendels, Thomas 45 Büschgen, Hans E. 33 Strobel, Thomas 22 Feinen, Klaus 21 Spittler, Hans-Joachim 14 Kroll, Michael 13 Sauer, Stefan 12 Hagenmüller, Karl Friedrich 10 Buhl, Hans Ulrich 9 Eckstein, Wolfram 8 Gabele, Eduard 8 Lüem, Walter 8 Reif, Magnus 8 Schallheim, James S. 8 Tacke, Helmut R. 8 Bordewin, Arno 7 Durinck, Edward 7 Lenk, Thomas 7 Nemet, Marijan 7 Fölkersamb, Rüdiger von 6 Harris, Peter 6 Küting, Karlheinz 6 Mellwig, Winfried 6 Satzger, Gerhard 6 Schmidt, Peer 6 Stoppok, Gerhard 6 Tesche, Thomas 6 Winter, Jens 6 Adolph, Peter 5 Benninga, Simon 5 Dörsam, Peter 5 Fülbier, Rolf Uwe 5 Grundmann, Wolfgang 5 Hastedt, Uwe-Peter 5 Hellen, Heinz-Hermann 5 Jaggia, Sanjiv 5 Kiesewetter, Dirk 5 Köpping, Heide 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 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 HAL 2 Institute of Economics, Russian Academy of Sciences (RAS) 2 International Monetary Fund 2 International Monetary Fund (IMF) 2 National Bureau of Economic Research 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 Census Bureau, Department of Commerce 1 Center for Urban & Real Estate Management <Zürich> 1
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Published in...
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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 29 IRZ : Zeitschrift für internationale Rechnungslegung 21 Der langfristige Kredit : Zeitschrift für Finanzierung, Kapitalanlage und Immobilienwesen 20 Leasing - Wissenschaft & Praxis 18 Zeitschrift für das gesamte Kreditwesen : Pflichtblatt der Frankfurter Wertpapierbörse 16 Europäische Hochschulschriften / 5 15 Universität zu Köln - Forschungsinstitut für Leasing - Publikationen 15 WPg : Kompetenz schafft Vertrauen 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 Neue betriebswirtschaftliche Forschung : Nbf 9 Ovidius University Annals, Economic Sciences Series 9 Europäische Hochschulschriften / 2 8 Gabler Edition Wissenschaft 8 Schriftenreihe des Forschungsinstituts für Leasing an der Universität zu Köln 8 Betriebs-Berater / Beilage : Zeitschrift für Recht und Wirtschaft 7 IO : Management-Zeitschrift industrielle Organisation 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 Die Bank : Zeitschrift für Bankpolitik und Praxis 6 European journal of operational research : EJOR 6 Hat Leasing auch im Handel Zukunft? : Ergebnisse einer internationalen Studientagung 6 Journal of banking & finance 6 Taschenbücher für Geld, Bank und Börse : GBB 6 The journal of corporate finance : contracting, governance and organization 6 Working paper / Centrum voor Bedrijfseconomie en Bedrijfseconometrie, Universiteit Antwerpen 6
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Source
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ECONIS (ZBW) 1,580 RePEc 242 USB Cologne (EcoSocSci) 193 EconStor 113 USB Cologne (business full texts) 51 BASE 21 OLC EcoSci 3 Other ZBW resources 1
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Showing 1 - 50 of 2,204
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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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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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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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Leasing, modularity, and the circular economy
Agrawal, Vishal; Atasu, Atalay; Ülkü, Sezer - In: Management science : journal of the Institute for … 67 (2021) 11, pp. 6782-6802
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Why the initial regulation of financial innovations is decisive : regulatory arbitrage and off-balance-sheet leasing in Germany
Friedrich, Jan; Thiemann, Matthias - 2018
This policy letter provides evidence for the crucial importance of the initial regulatory treatment for the further development of financial innovations by exploring the emergence and initial legal framing of off-balance-sheet leasing in Germany. Due to a missing legal framework, lease contracts...
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Schwächeres Wachstum der Ausrüstungsinvestitionen
Reif, Magnus; Städtler, Arno - In: ifo Schnelldienst 73 (2020) 01, pp. 40-44
Der auf der Geschäftslage und den Geschäftserwartungen der Leasinggesellschaften basierende Investitionsindikator signalisiert für das Jahr 2019 einen Anstieg der Ausrüstungsinvestitionen von nominal 2,1%, nach einem Anstieg um 5,0% im Vorjahr. Für das kommende Jahr ist nochmals mit einem...
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Selling and Leasing for Digital Goods with Piracy in Supply Chains
Jang, Hongseok - 2020
Recent press on piracy and digital goods touts the policy of leasing (as opposed to selling) as a “piracy killer.” However, the effectiveness of leasing is still controversial for digital goods in terms of the profitability for alternate supply chain members, including content providers...
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Leasing as a Risk-Sharing Mechanism
Li, Kai - 2020
This paper argues leasing is a risk-sharing mechanism: risk-tolerant lessors (capital owners) provide insurance to financially constrained risk-averse lessees (capital borrowers) against systematic capital price fluctuations. We provide strong empirical evidence to support this novel risk...
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Contracting and Optimal Rents in Commercial Real Estate Leasing
Nwogugu, Michael C. I. - 2020
The problem of determining optimal rents in commercial real estate leases (as credit contracts, investments and as part of the supply chain) affects many companies in various industries such as retailing, healthcare, manufacturing, leasing, etc.. The advent of companies such as WeWork,...
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Leasing, Modularity, and the Circular Economy
Agrawal, Vishal - 2020
We investigate the economic and environmental implications of jointly implementing leasing and modularity, two prominent circular economy strategies, and their interaction. We develop a durable goods model to obtain insights for firms considering the use of these strategies. We first analyze the...
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The Economics of Time-Limited Development Options : The Case of Oil and Gas Leases
Herrnstadt, Evan M. - 2020
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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The economics of time-limited development options : the case of oil and gas leases
Herrnstadt, Evan M.; Kellogg, Ryan; Lewis, Eric - 2020
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Lease financing and profitability : evidence from Nigerian quoted conglomerates
Atseye, Fidelis Anake; Walter Mboto, Helen; Lawal, … - In: International journal of economics and financial issues … 10 (2020) 1, pp. 132-137
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Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies
Winiarska, Karolina - In: E-Finanse : finansowy kwartalnik internetowy 16 (2020) 2, pp. 14-23
Leases are quite relevant to a large number of enterprises. Due to the fact that a lease reduces an entity's exposure to risks inherent in asset ownership, it is a widely used method of obtaining access to property, plant and equipment. At the beginning of this article sources of existence of...
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Leverage Deviation from the Target Debt Ratio and Leasing
Chowdhury, Hasibul - 2020
We study the relationship between a firm's leverage deviation from target debt ratio and its leasing intensity. We find a significant negative relationship between the deviation of leverage from target and leasing intensity, implying that firms actively use leasing as a source of financing when...
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Selling or Leasing? Pricing Information Goods with Depreciation of Consumer Valuation
Dou, Yifan - 2020
Should a monopolistic vendor adopt the selling model or the leasing model for information goods or services? We study this question in the context of consumer valuation depreciation. Using a two-period game-theoretic model, we consider two types of consumer-side valuation depreciation for...
Persistent link: https://ebtypo.dmz1.zbw/10012856841
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Spike in 2019Q1 Leverage Ratios : The Impact of Operating Leases
Palazzo, Berardino - 2020
In this note, we show that the key driver of the 2019:Q1 increase in the leverage ratio appears to be a change in accounting rules – which requires the inclusion of operating leases as financial liabilities on U.S. corporations' balance sheets – and also provide a methodology for adjusting...
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Leasing as an Alternative Source of Finance for Small and Medium Enterprises in Nigeria
Oke, Olusola - 2020
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Liquidity and Solvency Analysis of Lease Company – A Case Study of Bajaj Finance Limited
R, Sathishkumar - 2020
Leasing companies play a vital role in developing micro, medium and small scale industries. Bajaj Finance Limited is a leasing company which also makes contribution to economic development. Hence, maintaining liquidity and solvency position is very important to Bajaj Finance Limited. With this...
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Profitability Analysis of Lease Financing Company (A Study with Reference to Bajaj Finance Limited)
R, Sathishkumar - 2020
Measuring the performance of the lease and higher purchase financing company or institution is very important to know the company's position in the aspect of profitability. In this paper, the researchers made an attempt to find out the profitability of the private lease company by particularly...
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Leverage Deviation from the Target Debt Ratio and Leasing
Rahman, Shofiqur - 2020
We find a negative association between the leverage deviation and leasing intensity, implying that firms actively use leasing as a source of financing when faced with a leverage deviation. This negative relation is more pronounced for firms that are underleveraged, are financially constrained,...
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A quasi-optimal inspection strategy for leased equipment
Ben Mabrouk, Amel; Chelbi, Anis; Tlili, Lazher; … - In: International journal of production research 58 (2020) 3, pp. 878-892
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The role of leasing in the effectiveness of corporate tax policy : evidence from the 2002 bonus depreciation
Park, Jongsang; Sukha Shin - In: FinanzArchiv : public finance analysis 76 (2020) 2, pp. 121-145
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Immediate sale or stock-up : value of rent-to-own contracts for experience goods
Hu, Chen; Xiao, Yongbo; Li, Jianbin - In: International journal of production research 60 (2022) 5, pp. 1709-1736
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Risikomanagement im Leasing : Grundlagen, rechtlicher Rahmen und praktische Umsetzung
Glaser, Christian - 2022 - 3. Auflage
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Zur Bilanzierung von Sale-and-Leaseback-Transaktionen nach IFRS 16
Knoblauch, Alois Paul; Funk, Martina - In: WPg : Kompetenz schafft Vertrauen 75 (2022) 5, pp. 263-272
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Leasing unter Bankenaufsicht : eine kritische Analyse der Begründung und Ausgestaltung regulatorischer Maßnahmen sowie deren Überprüfung durch den Jahresabschlussprüfer
Nemet, Marijan - 2022
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Wachstumsverlangsamung bei den Ausrüstungsinvestitionen – geringere Dynamik im Leasinggeschäft
Reif, Magnus; Städtler, Arno - In: ifo Schnelldienst 72 (2019) 01, pp. 66-69
Der Investitionsindikator signalisiert für das Jahr 2018 einen deutlichen Anstieg der Ausrüstungsinvestitionen von nominal 4,8%. Auch für das kommende Jahr ist mit Wachstum zu rechnen, wenn auch mit verminderter Dynamik.
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Leasinginvestitionen mit weit überdurchschnittlicher Wachstumsdynamik
Städtler, Arno - In: ifo Schnelldienst 72 (2019) 23, pp. 36-45
Die neueste ifo Investitionsumfrage bei den deutschen Leasinggesellschaften zeigt, dass 2018 das Leasing insgesamt mit einem Zuwachs von nur 1,8% unterdurchschnittlich abgeschnitten hat. Das Neugeschäft mit Mobilien expandierte mit 1,5% auf 58,7 Mrd. Euro ungewöhnlich schwach, das...
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Nachwuchswissenschaftliche Impulse zur empirischen Rechnungslegungsforschung
Jödicke, Dirk (contributor) - 2019
Der Sammelband enthält gekürzte Fassungen von drei herausragenden Bachelor-Abschlussarbeiten, die im Jahr 2019 am Fachbereich Wirtschaftswissenschaften der Hochschule Düsseldorf eingereicht wurden. Obgleich durch die Bearbeitungszeit von 10 Wochen limitiert, enthalten die Arbeiten wertvolle...
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Leases and Over-investment
Eaton, Timothy - 2019
What factors enhance investment efficiency in leased assets, and what incentives give rise to over-investments? If firms over-invest in leases, what economic consequences arise? We develop a model of expected investment in leased assets, and use the residuals from the model as proxies for...
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Lease accounting at Lufthansa - case study : an approach in the context of creditor and investor relations
Meeh-Bunse, Gunther; Poetzsch, Christina - 2019
This case study serves as tool to make international financial reporting come alive. The case repositions financial accounting in the audience’s perception as a core part of modern corporate governance.
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Nachwuchswissenschaftliche Impulse zur empirischen Rechnungslegungsforschung
Jödicke, Dirk (ed.) - 2019
Der Sammelband enthält gekürzte Fassungen von drei herausragenden Bachelor-Abschlussarbeiten, die im Jahr 2019 am Fachbereich Wirtschaftswissenschaften der Hochschule Düsseldorf eingereicht wurden. Obgleich durch die Bearbeitungszeit von 10 Wochen limitiert, enthalten die Arbeiten wertvolle...
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Do minimum wage increases benefit intended households? : evidence from the performance of residential leases
Agarwal, Sumit; Ambrose, Brent William; Diop, Moussa - 2019
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Accounting for Leases and Corporate Investment
Chen, Ciao-Wei - 2019
We examine the real effects of lease capitalization rules (i.e., standards that require firms to capitalize finance leases) on corporate investment. We hypothesize that, in order to comply with these standards, managers collect, process, and disclose additional information, which leads them to...
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The Leased Capital Premium
Li, Kai - 2019
This paper demonstrates a novel risk premium channel for firms' dynamic lease versus buy decision. In a typical operating lease contract, a less financially constrained lessor (capital owner) effectively provides an insurance mechanism to a more constrained lessee (capital borrower) against the...
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The Importance of Property-Specific Factors in the Estimation of a Term Structure of Lease Rates
Arscott, Robert - 2019
I explore the effect of latent property characteristics on the estimation of the term structure of lease rates. Using data on Central London office leases, OLS specifications yield estimates of a significantly positive term structure, which is consistent with similar regressions documented in...
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How Will the New Lease Accounting Standard Affect the Relevance of Lease Asset Accounting?
Lin, KC - 2019
We extend Williamson's (1973, 1987) transaction economics research to leased assets to help explain why some assets are acquired by capital lease and the use of other assets is acquired by operating lease. We look for evidence that capital leases are used for higher asset specificity assets and...
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Collateral, Ease of Repossession, and Leases : Evidence from Anti-Recharacterization Laws
Chu, Yongqiang - 2019
This paper studies how the ease of repossessing collateral in bankruptcy affects corporate leasing policy. Using plausibly exogenous variation of the comparative advantages in the ability to repossess assets between leases and secured lending generated by anti-recharacterization laws, I find...
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Energy Factors, Leasing Structure and the Market Price of Office Buildings in the U.S
Jaffee, Dwight M. - 2019
This paper presents an empirical analysis of the relation between energy factor markets, leasing structures, and the transaction prices of office buildings in the U.S. We employ a large sample of 15,133 office building transactions between 2001 and 2010. In addition to building characteristics,...
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Land lease revenue windfalls and local tax policy in China
Liu, Xin; Liu, Yongzheng - In: International tax and public finance 28 (2021) 2, pp. 405-433
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Hardrock mining : expenditures, leasing and government policy
Allen, Samuel (ed.) - 2021
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Bilanzierung von Software as a Service nach IFRS
Busch, Julia; Zwirner, Christian - In: IRZ : Zeitschrift für internationale Rechnungslegung 16 (2021) 11, pp. 479-481
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Socio-economic effects and recovery efforts for the rental industry : post-COVID-19 strategies
Korstanje, Maximiliano (ed.) - 2021
"This book presents chapters discussing theoretical and empirical approaches on the importance of the renting industry and sharing economy to help in the recovery of tourism, hospitality and service industries in a post-COVID-19 world."
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Aircraft lease asset-backed securities and aircraft enhanced equipment trust certificates workouts
Yu, David; Papajohn, Christopher; Michael, Tasos - In: The journal of structured finance 26 (2021) 4, pp. 86-96
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Assets-as-service : Service statt Produkte - so gelingt der Einstieg in die Service-Economy
Seebacher, Uwe G. - 2021
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Essays on the rise of the rights and obligations approach in conceptual frameworks and lease accounting
Kunkel, Tessa - 2021
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