Results 271 to 280 of about 243,071 (345)

Leases as Forms

Social Science Research Network, 2021
We offer the first large scale descriptive study of residential leases, based on a dataset of ~170,000 residential leases filed in support of over ~200,000 Philadelphia eviction proceedings from 2005 through 2019.
David A. Hoffman, Anton Strezhnev
semanticscholar   +1 more source

Collateral, Ease of Repossession, and Leases: Evidence from Antirecharacterization Laws

Management Sciences, 2020
This paper studies how the ease of repossessing collateral in bankruptcy affects corporate leasing policy. Using plausibly exogenous variation of the ability to repossess assets generated by state antirecharacterization laws, I find that the ...
Yongqiang Chu
semanticscholar   +1 more source

The Impact of Operating Leases on Firm Financial and Operating Risk

Journal of Accounting, Auditing & Finance, 2011
Dan Dhaliwal, Hye Seung Lee
exaly   +2 more sources

Impacts of land leases in Oromia, Ethiopia: Changes in access to livelihood resources for local people

, 2020
Large-scale land deals have attracted considerable attention for various reasons, including their implications for local livelihoods. While some view the phenomena as a development opportunity, encompassing improvement in the livelihoods of local people,
G. Wayessa
semanticscholar   +1 more source

To Lease or Not to Lease from Storage Clouds

Computer, 2010
In this paper, storage clouds are online services for leasing disk storage. A new modeling tool, formulated from empirical data spanning many years, lets organizations rationally evaluate the benefit of using storage clouds versus purchasing hard disk drives. The business of selling infrastructure as a service through the Internet is growing.
Edward Walker, Walter Brisken, Jonathan Romney   +2 more
openaire   +1 more source

Ensuring environmental performance in green leases: the role of facilities managers

Facilities, 2019
Purpose A green lease incorporates sustainability practices to reduce a building’s negative impact on the environment. Facilities managers play an important role in ensuring these best practices are implemented during the operational stage of a building;
R. Rameezdeen, J. Zuo, Jorge Ochoa Paniagua, A. Wood, Phuong Do   +4 more
semanticscholar   +1 more source

Loss given default adjusted workout processes for leases

Journal of Banking & Finance, 2017
Employing defaulted leases, this study divides the loss given default (LGD) into two parts. So far, LGD has been regarded as a holistic measure of risk. However, considering the specifics of leases, we distinguish between asset-related and miscellaneous ...
Patrick Miller, Eugen Töws
semanticscholar   +1 more source

Leases that are not leases: qualification and accounting

Buhuchet v zdravoohranenii (Accounting in Healthcare), 2021
On the eve of the entry into force for the mandatory application of all enterprises and organizations of the Russian Federation of the Federal Accounting Standard 25/2018 “Lease Accounting”, approved. By order of the Ministry of Finance of Russia dated October 16, 2018 No.
openaire   +1 more source

The Leasing Puzzle

The Journal of Finance, 1984
ABSTRACTPrevailing theories in finance and economics suggest that leases and debt are substitutes; an increase in one should led to a compensating decrease in the other. In particular, there are three views on the magnitude of the substitution coefficient. Standard finance theory treats cash flows from lease obligations as equivalent to debt cash flows,
Ang, James, Peterson, Pamela P
openaire   +1 more source

Financial Leasing and Operational Leasing

2021
Leasing 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 ...
openaire   +1 more source