There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable.
Jana Gláserová, Milena Otavová
doaj +1 more source
Do competitiveness and corporate social responsibility affect brand image? A case study of Vietnamese financial leasing companies [PDF]
Financial leasing companies in Vietnam have been established for more than 20 years. However, little is known about the determinant factors of the brand image of these companies.
Giang Ha Hai +4 more
doaj +1 more source
State and prospects of functioning of the market of leasing services in agriculture
Purpose. The purpose of the study is to determine the features, problems and prospects of the market of leasing services in agriculture and its place in the development of leasing in Ukraine. Methodology / approach. The methodological basis of the study
Yulia Pashchenko
doaj +1 more source
Civil law regulation of investments in the digital infrastructure of the construction industry [PDF]
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
doaj +1 more source
Фінансовий лізінг: проблеми та перспективи розвитку в Україні [PDF]
The article highlights the current state of the financial services market, in particular financial leasing, which is a form of intensification of the investment process in Ukraine.
Gridina, Ganna
core +2 more sources
MAIN FEATURES OF FINANCIAL LEASING USING INTERNATIONAL EXPERIENCE
The article discusses the features of the development of leasing, taking into account international experience. Based on the experience of the American and Western European leasing market, analysis of the operating activities of foreign leasing companies,
Gunel Safarova
doaj +1 more source
Financial constraints and the decision to lease : evidence from German SME [PDF]
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.
core +1 more source
Sense and Nonsense in the Regulation of Equipment Financing Business in Ethiopia
The discourse about equipment financing (financial leasing) business is not as to whether it is useful; but it is about how to create the best possible investment climate for the growth and expansion of the sector; that is how to maximize the economic ...
Fekadu Petros Gebremeskel
doaj +1 more source
FEATURES OF ACCOUNTING FOR OPERATIONAL AND FINANCIAL LEASING ON ENTERPRISES
The article compares operating and financial leasing, identifies their advantages and also analyzesthe stages of the development of leasing. The correspondent accounts of operational and financial leasingare provided to lessor and lessee.
Y. Melnyk, A. Luk’yanov
doaj +1 more source
PERBANDINGAN KINERJA KEUANGAN ANTARA PERUSAHAAN ASURANSI, BANK, EFEK, DAN LEASING [PDF]
There was high competition among financial companies to get funds from the society lately. It will have impacts on financial performance of those institutions.
Linawati, Nanik
core +3 more sources

