Results 281 to 290 of about 566,188 (313)

Revenue and turn-over based joint pricing and production planning for an integrated financial lease-sales system: a new mathematical model

International Journal of Operational Research, 2015
Sina Keyhanian, Masoud Rabbani
exaly   +2 more sources

Do Reporting Incentives and Consequences Change under the New Lease Accounting Standard?

Accounting Review
This 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, Thomas J. Linsmeier, Daniel D. Wangerin   +2 more
semanticscholar   +1 more source

Determining the Initial Annual Payment for a Long-Term Timberland Lease

Southern Journal of Applied Forestry, 1985
Abstract 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, W. David Klemperer, Richard D. Meyer   +2 more
openaire   +1 more source

An Empirical Investigation of the Linkages Between Government Payments and Leasing Arrangements

2010
Replaced with revised version of poster 07/22/10.
Qiu, Feng, Goodwin, Barry K., Gervais, Jean-Philippe, Qiu, Feng, Goodwin, Barry K., Gervais, Jean-Philippe   +5 more
openaire   +3 more sources

Changes in lease financing practice during lease accounting standard overhaul (2005-2014)

American Journal of Finance and Accounting, 2016
Xiaofei Song
exaly   +2 more sources

Russian Approach to Withholding Taxation of Payments under Finance Leases

European Taxation, 2021
The 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.
openaire   +1 more source

An After-Tax Equivalent Payment Approach to Conventional Lease Analysis

Financial Management, 1975
Messrs. 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
openaire   +1 more source

Present-day state and perspectives of development of the contractual policy concerning lease payments and leasing transactions

2015
Розкрито особливості договірної політики в частині лізингових операцій для її удосконалення з метою більш достовірного відображення даних операцій в бухгалтерському обліку.
openaire   +1 more source

Revisiting the standard lease valuation model: new results

Journal of economics and finance, 2018
J. A. Miles, J. R. Ezzell, Premal P Vora
semanticscholar   +2 more sources

Buy or lease land? Cost-effective conservation of an oligotrophic lake in a Natura 2000 area

Biodiversity and Conservation, 2018
Oliver Schöttker, Frank Wätzold
semanticscholar   +1 more source