Results 271 to 280 of about 562,288 (324)
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Valuation and Hedging of Risky Lease Payments
Financial Analysts Journal, 1999Presented here is a simple formula to value risky corporate lease payments. When the amount of debt displaced by a lease depends on the value of the lease, the displaced debt tax shields are risky. The value of these risky tax shields is less than the value of riskless tax shields.
L. HestonSteven
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Adjusting Timberland Lease Payments for Stumpage Price-Changes
Northern Journal of Applied Forestry, 1986Abstract Many past industrial leases of private timberlands have proven unsatisfactory for landowners, because lease payments were constant during periods of rapidly increasing timber prices. Although many contracts now index lease payments to the inflation rate, few incorporate real increases in stumpage prices above the inflation rate.
W. Klemperer
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Determining the Lease Payments for High-Tech Products
Russian Engineering Research, 2022A. A. Burdina +2 more
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Improved Calculation of Lease Payments
Russian Engineering ResearchG. Tikhonov
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Legal Relations of Chonsegwon for Securing Purpose of Lease Deposit Return Bond
Wonkwang University Legal Research Institute, 2023This paper reviews the Supreme Court's Decision 2018 Da 268538 sentenced on December 30, 2021, which determined the legal relationship when chonsegwon is established to secure a lease deposit return bond.
Deok-Jung Kim
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An After-Tax Equivalent Payment Approach to Conventional Lease Analysis
Financial Management, 1975Messrs. Honig and Coley are Associates in the Chicago office of McKinsey & Company, Inc., a multinational general management consulting firm. Mr. Honig was formerly an Associate of the investment banking firm of Loeb, Rhoades & Co. and a Research Assistant in Finance at the Harvard Business School. Mr.
Lawrence E. Honig, Stephen C. Coley
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Russian Approach to Withholding Taxation of Payments under Finance Leases
European Taxation, 2021The author, in this note, discusses the recent Russian Supreme Court decision in Coiltubing Service (A33-5439/2019), which addressed the taxation, at source, of payments under international finance leases. The Supreme Court’s decision is noteworthy, as it formulates a fundamental approach to the application of tax treaty provisions.
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Do Reporting Incentives and Consequences Change under the New Lease Accounting Standard?
Accounting ReviewThis research evaluates whether reporting incentives and consequences change under the new lease accounting standard. Under prior guidance (SFAS 13), we predict and find firms with high financing cost sensitivities to leverage have greater incentive to
Derek M. Christensen +2 more
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Determining the Initial Annual Payment for a Long-Term Timberland Lease
Southern Journal of Applied Forestry, 1985Abstract A method to determine the initial lease payment for a long-term timberland lease is presented from the viewpoint of both the landowner and the firm. The firm's analysis determines the maximum annual lease payment with an after-tax present value equal to the after-tax present value of the anticipated harvest income less all ...
Robert M. Shaffer +2 more
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An Empirical Investigation of the Linkages Between Government Payments and Leasing Arrangements
2010Replaced with revised version of poster 07/22/10.
Qiu, Feng +5 more
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