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Research on Financial Lease Pricing Model
Proceedings of Business and Economic Studies, 2022 Financial leasing is a financial innovation product with leasing and financing functions. The research on the theory of financial leasing and risk pricing methods should be highly valued. Rent is set based on the total revenue of the lessor and the total cost of the lessee. The factors that affect pricing include project costs, security deposits, fees,
Hanbin Jiang, Ruby Refuerzo Buccat
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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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Financial constraints and the decision to lease : evidence from German SME [PDF]
, 2009 The objective of this paper is to test the hypothesis that in particular financially constrained firms lease a higher share of their assets to mitigate problems of asymmetric information.
Slotty, Constantin F.
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EFFECTS OF RESIDUAL VALUE REVISION ON THE LESSOR’S RESULTS IN THE FINANCE LEASE CONTRACTS [PDF]
Annals of the University of Oradea: Economic Science, 2009 The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract.
Chirita Irina, Tulvinschi Mihaela
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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
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Economic aspects of financial leasing in business investments [PDF]
Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, 2010 Leasing, as a financial instrument, was able to affirm itself in manydeveloped countries as one of the most effective and accessible mechanisms forfinancing the expansion and development of the means of production, asset financenecessary for the ...
Adrian SIMON
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Civil law regulation of investments in the digital infrastructure of the construction industry [PDF]
E3S Web of Conferences, 2021 Civil law regulation of investments combines regulations from different industry sectors and is characterized by its complexity. An efficient type of investment in the digital infrastructure of the construction industry is a financial lease.
Pugacheva Anna +4 more
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The financial lease contract between the financial accounting system and the Algerian tax legislation - a contract between Bisco Fruit and Société Générale Bank of Algeria as a "model" [PDF]
مجلة الاجتهاد للدراسات القانونية والاقتصادية, 2022 This study aimed to present the accounting and tax treatment of the financial lease contract for both the lessor and the lessee, to extract the most important points of compatibility or difference in the treatment of the financial lease contract between ...
حنان معلى, نبيل قطاف
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Research the Impact of the IFRS 16 requirements on the company’s financial performance [PDF]
E3S Web of Conferences, 2023 This study investigates the influence of IFRS 16 on the financial performance of firms, using X5 Retail Group as a case study. The authors discovered that the previous lease accounting model under IAS 17 Leases has led to inaccurate and non-transparent ...
Morozova T.V., Tarasova O.N.
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Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness
Journal of Applied Business Taxation and Economics Research, 2023 This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period ...
Nurwita Mulyaningsih +2 more
semanticscholar +1 more source