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Comparative evaluation of leasing as a source of financing of the company
Economics of the Firm, 2013The author provides a comparative evaluation of the effectiveness of various sources of financing: credit, leasing and purchase at their own expense. Represent an algorithm for evaluating the effectiveness of various sources of funding.
Anna Kucherenko, null Кучеренко
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Accidents of company cars. A full service leasing company’s perspective [PDF]
Applied Econometrics Papers, 2014 In this article we deal with insurance claims on company cars. Company cars are granted to employees as working tools or as perks. Usually end car users are not directly involved in insurance payment so they may be not interested in reducing number of accidents or damages of a car. This may cause a moral hazard.
Marcin Owczarczuk, Damian Przekop
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Leasing of Tangible Fixed Assets by Industrial Companies
2023In writing this thesis, it has been my purpose to accomplish two things:1. Create more interest in leasing by explaining what it is, what it does, and how it can be advantageous 1 y used.2. Provide some simple fundamentals which can be applied by those confronted with the question of whether they should lease or buy.
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Determinants of leasing propensity in Canadian listed companies
International Journal of Managerial Finance, 2011PurposeThe purpose of this paper is to examine the relationship between a firm's propensity to lease and several firm characteristics: tax position, financial constraint, ownership structure, growth, and size.Design/methodology/approachControlling for industry, total lease share, operating and capital lease share ratios, obtained using an income ...
Antonello Callimaci +2 more
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PERFORMANCE ASSESSMENT OF LEASING COMPANIES
2017У статті розглянуто існуючі методичні підходи до оцінки діяльності лізингових компаній. Запропоновано проводити оцінку ефективності діяльності лізингових компаній на основі системи збалансованих показників та викладено її авторську інтерпретацію. Визначено показники для оцінки ефекту від впровадження системи збалансованих показників у лізингових ...
Sydorenko, V. A., Gordiieko, T. M.
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The Determinants of the Leasing Decision of Small and Large Companies
European Financial Management, 1998We analyse the leasing decision of more than 3000 UK quoted and unquoted companies over the sample period 1982–1996. We show that, for the sample as a whole, companies that use leasing are more likely to have tax losses, high fixed capital investment, high debt‐to‐equity ratio and to be larger than companies that do not use leasing.
M.Ameziane Lasfer, Mario Levis
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THE ANALYSIS OF THE EVOLUTION OF THE LEASING MARKET IN ROMANIA – CASE STUDY: ROMSTAL LEASING COMPANY [PDF]
Polish Journal of Management Studies, 2011 In the current conditions existent in Romania, financing has become a necessity for the small and medium sized enterprises and for large companies. In the last years, our country has recorded significant growths for the weight, role and contribution of leasing for the business’ development and expansion.
Larisa Dragolea +2 more
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THE EFFECTIVENESS OF LEASING AS A METHOD OF FINANCING THE DEVELOPMENT OF A COMPANY [PDF]
Polish Journal of Management Studies, 2012 Leasing is one of the most popular methods of financing of fixed assets in companies, both in the big and quite small ones. While making the decision concerning the method of financing of an investment, one needs to assess, using discount methods, which of the financing options available is the most effective one.
El¿bieta Wys³ocka +1 more
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2015
The subject of this thesis is the comparison of reporting leases according to Czech accounting systems, International Financial Reporting Standards and the revised Exposure Draft 2013 from the perspective of lessee. The theoretical part presents analysed accounting systems and sets out their principles when reporting.
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The subject of this thesis is the comparison of reporting leases according to Czech accounting systems, International Financial Reporting Standards and the revised Exposure Draft 2013 from the perspective of lessee. The theoretical part presents analysed accounting systems and sets out their principles when reporting.
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Credit risk management of a leasing company
Finance and CreditSubject. This article discusses the issues of credit risk management that should be assessed by leasing companies when creating reserves. Objectives. The article aims to build a model for calculating expected credit losses using the net investment in leasing indicator. Methods.
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