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Financial Leasing and Operational Leasing
2021Leasing emerges as an important practice that meets the needs of companies that do not want to spend their equity on investment goods or whose equity is not sufficient to acquire investment goods. At this point, investors prefer financial leasing and operational leasing methods to provide economic benefits and profits from the use of goods, not ...
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Valuation of Financial Lease Contracts: A Note
The Journal of Finance, 1978provide 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 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 +1 more
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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 +1 more
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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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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 AND FINANCIAL STATEMENTS.
The Accounting Review, 1958Abstract 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 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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1991
Sponsored by the IMF's Statistics Department and edited by Vicente Galbis, this volume contributes to the international discussion that resulted in the UN's "A System of National Accounts, 1993." Experts from the IMF, UN, OECD, EC, and statistical institutions examine issues pertaining to external sector transactions, public sector accounts, and ...
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Sponsored by the IMF's Statistics Department and edited by Vicente Galbis, this volume contributes to the international discussion that resulted in the UN's "A System of National Accounts, 1993." Experts from the IMF, UN, OECD, EC, and statistical institutions examine issues pertaining to external sector transactions, public sector accounts, and ...
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Competitive analysis of the online financial lease problem
European Journal of Operational Research, 2016zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Wenqiang Dai +2 more
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