Results 11 to 20 of about 243,071 (345)

Between Rack Rents and Paternalism: Economic Behaviour and the Lease Market in Westphalia, with a Particular Focus on the 19th Century

Jahrbuch für Wirtschaftsgeschichte, 2022
Departing from research on Westphalian leases between 1600 and 1900 the paper discusses the lease market of and price determination on three Westphalian estates.
Bracht Johannes, Scholten-Buschhoff Friederike   +1 more
doaj   +1 more source

Evidence of green leases in England and Wales

International Journal of Law in the Built Environment, 2014
Susan Bright
exaly   +2 more sources

Did the Recognition of Operating Leases Cause a Decline in Equity Valuations?

Social Science Research Network, 2020
We examine whether investors display a lack of attention by not incorporating relevant public information into equity valuations. Beginning in 2019, ASC 842 requires the recognition of operating leases, which were previously only disclosed in the ...
Jonathan A. Milian, E. Lee
semanticscholar   +1 more source

Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases

Accounting, Economics, and Law: A Convivium, 2020
This paper focuses on the interplay between accounting standards and tax laws in the context of regulatory arbitrage by examining the development of synthetic leases especially in the USA.
Jan Friedrich
semanticscholar   +1 more source

Land rental in the landowning farms of the Penza province in the second half of the 19th – early 20th centuries (by the example of Stolypins’ Tarkhany estate)

Известия высших учебных заведений. Поволжский регион: Гуманитарные науки, 2022
Background. Leasing land is a widespread phenomenon in the life of a reform village in any region of European Russia in the second half of the 19th – early 20th centuries.
A.E. Ulianov, A.V. Tishkina
doaj   +1 more source

Research the Impact of the IFRS 16 requirements on the company’s financial performance [PDF]

E3S Web of Conferences, 2023
This study investigates the influence of IFRS 16 on the financial performance of firms, using X5 Retail Group as a case study. The authors discovered that the previous lease accounting model under IAS 17 Leases has led to inaccurate and non-transparent ...
Morozova T.V., Tarasova O.N.
doaj   +1 more source

Ethical issues involving long-term land leases: a soil sciences perspective [PDF]

, 2019
As populations grow and arable land becomes increasingly scarce, large-scale long- term land leases are signed at a growing rate. Countries and investors with large amounts of financial resources and a strong agricultural industry seek long-term land ...
Félix, Georges F., Timmermann, Cristian
core   +1 more source

The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease

International Journal of Financial Studies, 2022
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return.
Hae Jin Chung
doaj   +1 more source

THE CROWD GOES TURKEY HUNTING

Wildlife Society Bulletin, 1975
The comeback of the wild turkey has resulted in a great increase of turkey hunters, and signs of decreasing spring hunting quality. An estimated 3 percent of sampled Ohio and West Virginia hunters expressed discontent with “too many hunters in the woods.”
John B. Madson
doaj   +1 more source

IFRS 16 «Rent»: the main causes of occurance

Интеллект. Инновации. Инвестиции, 2022
Renting has become increasingly important in recent years. Often, international business representatives, and sometimes entire industries, opt for leasing, refusing to purchase large and expensive assets.
A. V. Kadochnikova
doaj   +1 more source