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Systems, 2022 In the past, most companies in developing countries usually own facilities or equipment for running their businesses. However, for some managerial and financial reasons, the situation may change. Recently, leasing facilities is becoming more popular than
Chin-Chia Hsu
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Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 2015 The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison.
Hana Bohušová
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The Effect of Lease Accounting on Credit Rating and Cost of Debt: Evidence from Firms in Korea
Social Sciences, 2018 This study examines the effect of capital lease and operating lease options in accounting on credit ratings and the cost of debt using data for 13 years (2001 to 2013) on 6133 listed and unlisted domestic firms in Korea that recognize leases on financial
Kyunga Na
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The Journal of Structured Finance, 2000
As domestic deregulation continues in the electric utility industry, leasing is being used with increasing frequency in power project financings. Lease finance can provide sponsors with significant accounting earnings and tax benefits. Power plants are suitable for lease financing because of their long useful lives and their ability to predictably ...
David Fowkes, Nasir Kahn, Don Armstrong
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As domestic deregulation continues in the electric utility industry, leasing is being used with increasing frequency in power project financings. Lease finance can provide sponsors with significant accounting earnings and tax benefits. Power plants are suitable for lease financing because of their long useful lives and their ability to predictably ...
David Fowkes, Nasir Kahn, Don Armstrong
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California Management Review, 1960
Lease financing, some say, serves a basic economic function. Some say it has become a fad. This article provides a framework for understanding the intricacies of sale and leaseback and explains what financial advantages and disadvantges this type of investment offers to businessmen.
J. Fred Weston, Rupert Craig
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Lease financing, some say, serves a basic economic function. Some say it has become a fad. This article provides a framework for understanding the intricacies of sale and leaseback and explains what financial advantages and disadvantges this type of investment offers to businessmen.
J. Fred Weston, Rupert Craig
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Financial Management, 1973
lysts who will be considered individually here have offered such counsel. Unhappily, the advice does not agree in all respects, and the proponents of variant approaches tend to emphasize their points of disagreement rather than their points of agreement, i.e., Johnson & Lewellen [7, pp. 816-818] and Mitchell [8, pp. 308-309].
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lysts who will be considered individually here have offered such counsel. Unhappily, the advice does not agree in all respects, and the proponents of variant approaches tend to emphasize their points of disagreement rather than their points of agreement, i.e., Johnson & Lewellen [7, pp. 816-818] and Mitchell [8, pp. 308-309].
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Lease finance in industrial markets
Managerial and Decision Economics, 1980AbstractFinancial leasing is being used increasingly to acquire items of industrial equipment where use is more crucial than ownership. Its advantages over traditional forms of finance are straightforward and to a large degree appear to be based on the utilization of a cost advantage deriving from the fiscal system.
J. F. Lowe, E. J. Morgan, C. R. Tomkins
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2001
Financing means acquiring the money resources for something. Earlier in the book, we discussed the idea that assets should, in general, be financed over their expected useful lives. By way of illustration, we contrasted the reasonably sensible practice of using a 25-year loan to finance the purchase of a long-term asset such as a house, with the ...
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Financing means acquiring the money resources for something. Earlier in the book, we discussed the idea that assets should, in general, be financed over their expected useful lives. By way of illustration, we contrasted the reasonably sensible practice of using a 25-year loan to finance the purchase of a long-term asset such as a house, with the ...
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Vehicle Acquisitions: Leasing or Financing?
Journal of Consumer Affairs, 2005In this study, we investigate household vehicle leasing versus financing behavior using the Interview Survey Portions of the 2001 Consumer Expenditure Survey. Two research questions are addressed in this study: (1) What are the demographics of those who lease as opposed to those who finance, and (2) What are the major factors affecting a consumer's ...
JESSIE X. FAN, JOHN R. BURTON
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