Results 21 to 30 of about 212,798 (293)
On the lease rate, convenience yield and speculative effects in the gold futures market [PDF]
, 2009 By examining data on the gold forward offered rate (GOFO) and lease rates over the period 1996- 2009, we conclude that the convenience yield of gold is better approximated by the lease rate than the interest-adjusted spread of Fama & French (1983). Using
Barone-Adesi, G. +2 more
core +1 more source
Vehicles leasing operations in Lagos state, Nigeria
Logistics & Sustainable Transport, 2019 Vehicle is an important element of transport; and its financing especially in road transport comes in 3 ways; outright purchase, hire purchase and lease.
Solanke Muse Olayiwola +2 more
doaj +1 more source
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
Younghee Park, Kyunga Na
doaj +1 more source
Учёт. Анализ. Аудит, 2019 Lease of a property, plant and equipment under the conditions of market economy is a common form of the commercial relations. Many industrial enterprises which have real estate objects on their balance along with their core business are engaged in the so-
GULNARA I. Alekseeva
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International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Abdel-khalik +76 more
core +2 more sources
Путеводитель предпринимателя, 2020 The article researches the issue of audit of a Finance lease, the principles of financial audit, but also identified a number of advantages of financial lease to other investment mechanisms.
E. A. Gubaidullina, K. Z. Akhmetshina
doaj
Lease accounting: an inquiry into the origins of the capitalization model.
De Computis, 2019 Both the IASB and the FASB have recently issued new lease accounting standards (IFRS 16/Topic 842) that have been applied by entities since the beginning of fiscal year 2019.
José Morales Díaz +2 more
doaj +1 more source
Contingent convertible lease modeling and credit risk management
Financial Innovation, 2022 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 ...
Ons Triki, Fathi Abid
doaj +1 more source
Al-Wa‘d as Muhallil of Multi Contract (Ambiguity of Applying Al-Wa'd in Modern Transaction) [PDF]
, 2016 Wa'd (the unilateral promise) is an alternative for separate multi contract in one transaction and ribâ that are prohibited with Islamic law. The application of this promise faces difficulty because of difference of principle between unilateral promise ...
Maksum, M. (Muhammad)
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Psychosocial Outcomes in Patients With Endocrine Tumor Syndromes: A Systematic Review
Pediatric Blood &Cancer, EarlyView.ABSTRACT Introduction The combination of disease manifestations, the familial burden, and varying penetrance of endocrine tumor syndromes (ETSs) is unique. This review aimed to portray and summarize available data on psychosocial outcomes in patients with ETSs and explore gaps and opportunities for future research and care.
Daniël Zwerus +6 more
wiley +1 more source