Results 261 to 270 of about 335,551 (306)

Valuation of Financial Lease Contracts: A Note

The Journal of Finance, 1978
provide a valuable contribution to the leasing literature. The authors rigorously derive a simple formula for lease valuation. In addition, they examine the impact on their analysis of different tax rates and of different amounts of debt which may be displaced by the lease. This note makes two points.
Franks, Julian R, Hodges, Stewart D
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Financial Leasing in Italy

Uniform Law Review - Revue de droit uniforme, 2011
This paper describes the impact that the several instruments enacted by Unidroit in the field of financial leasing and secured transactions have had on Italian law. In particular, the paper begins by measuring the Italian contribution to the work carried out by Unidroit in view of the adoption of the 1988 Ottawa Convention on Financial Leasing, the ...
A. Frignani, TORSELLO, Marco
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Analysis of Financial Leases

Financial Management, 1973
In recent years, leasing as a means of financing, has grown at an annual rate of 15% [5]. Parallel to this expanding impact of leasing, has been a similar increase in the techniques for lease analysis [See, for example, 1, 2, 4, 7, 8, 9]. The rapid proliferation of these techniques, however, has produced methods of analyzing financial leases which ...
Rodney L. Roenfeldt, Jerome S. Osteryoung   +1 more
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Financial Leasing under Inflation

Financial Management, 1984
* In the last decade, there has been a relatively rapid growth in leasing as a method of financing. Anderson [1] estimated that during the period ending in 1980, approximately twenty percent of new acquisitions of capital goods in the U.S. were financed by leases.
Shalom Hochman, Ramon Rabinovitch
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LEASING AND FINANCIAL STATEMENTS.

The Accounting Review, 1958
Abstract In recent years the lease has grown in popularity as a device lot financing the acquisition of productive property. The lease is a form of debt that does not appear on the balance sheet under current accounting practices.
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Financial Leasing

2015
Abstract This chapter examines two international instruments in the field of leasing: the 1988 UNIDROIT Convention on international financial leasing and the 2008 UNIDROIT Model Law on Leasing. The former is confined to financial leasing involving an international element while the latter covers all leases, international and domestic.
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Leasing, Uncertainty, and Financial Constraint

SSRN Electronic Journal, 2011
Leasing is one of the most important sources of external finance to corporate firms. This paper develops a dynamic model to investigate the role of uncertainty and financial constraint in understanding the leasing decisions of corporate firms. The model predicts that firms with high uncertainty over their future profits and firms that are more ...
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Financial lease in the healthcare sector

Закон и право, 2022
E.O. Anan'eva, P.V. Ivliev
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The effect of financial analysts on the economic implications of disclosed lease information – a note

Journal of Applied Accounting Research, 2022
Su-Jane Hsieh
exaly  

Financial leasing

2021
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