Results 241 to 250 of about 1,483,862 (289)
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Asian Journal of Research in Marketing, 2022
The article were revials an audit of leasing operations by an auditor is carried out in cases where the volume (size) of leasing payments is significant or the audit is provided for by the contract. The audit begins with checking the compliance of the leasing agreement and the leased property purchase and sale agreement with the requirements of the ...
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The article were revials an audit of leasing operations by an auditor is carried out in cases where the volume (size) of leasing payments is significant or the audit is provided for by the contract. The audit begins with checking the compliance of the leasing agreement and the leased property purchase and sale agreement with the requirements of the ...
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Financial Leasing and Operational Leasing
2021Leasing 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 ...
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Capitalization of Operating Lease and Its Impact on Firm's Financial Ratios [PDF]
Procedia, Social and Behavioral Sciences, 2015 This study aims to examine determinants of operating lease policies (i.e. financial constraint, asset value, growth, and firm's size), and the impact of constructive capitalisation of operating lease towards company's financial ratios.
Nuryani, Nunung +2 more
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METHODS OF LEASING OPERATIONS EFFICIENCY EVALUATION
Herald of Khmelnytskyi National University, 2022The article analyzes modern approaches to assessing the effectiveness of leasing operations both from the side of the lessor and from the side of the lessee. It was shown that in this area there is no unambiguity in the choice of methodology that should be used to assess leasing investments. It is argued that due to the fact that leasing is always more
Bohdan KYSHAKEVCYH, Olga MIGULKA
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The ANNALS of the American Academy of Political and Social Science, 1943
T HE lend-lease program extends to every aspect of the material preparations of warfare, including foodstuffs, industrial materials, and military items. Two years of experience with it have brought out the importance of the food factor, which was all but ignored when the policy was a legislative issue. The reports which President Roosevelt, as directed
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T HE lend-lease program extends to every aspect of the material preparations of warfare, including foodstuffs, industrial materials, and military items. Two years of experience with it have brought out the importance of the food factor, which was all but ignored when the policy was a legislative issue. The reports which President Roosevelt, as directed
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Chassis Leasing and Selection Policy for Port Operations
INFORMS Journal on Applied Analytics, 2019The authors present a solution methodology they implemented to address two decision problems that port operators face. Their methodology represents a novel approach that combines elements of predictive, prescriptive, and descriptive analytics, and of simulation.
Ted Gifford, Robert Gremley
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Operating leases, operating leverage, operational inflexibility and sticky costs
Finance Research Letters, 2019Abstract We show that a firm's operating lease expenses are the major driver of measures of a firm's operating leverage, operational inflexibility, and sticky costs. Moreover, we show that these expenses are an important determinant of a firm's asset volatility, and therefore has implications for the pricing of different securities.
Douglas O. Cook +2 more
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The Impact of Operating Leases on Firm Financial and Operating Risk
Journal of Accounting, Auditing & Finance, 2011This study uses ex ante cost-of-equity capital measures based on accounting valuation models to assess the risk relevance of off-balance sheet operating leases. We investigate whether off-balance sheet operating leases have the same risk-relevance for explaining ex ante measures of risk as a firm’s on-balance sheet capital leases.
Dan Dhaliwal +2 more
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Operating Leases: Impact of Constructive Capitalization.
Accounting Horizons, 1991Abstract Documents the importance of long-term operating lease commitments on commonly used measures of risk and performance. Reason for concern about operating leases; Constructive capitalization; Evidence of the effects of constructive capitalization.
Robert C. Lipe, Eugene A. Imhoff Jr.
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Pricing and net profit of operating lease
Managerial Finance, 2009PurposeThe purpose of this paper is to investigate how asset risk (i.e. the risk that the value of the leased asset loses unexpectedly most of its value at the end of the contract) is measured and hedged.Design/methodology/approachThe evaluation of the lease contract is achieved by applying the theory of option pricing as the lessor is the writer of a ...
TAGLIAVINI, Giulio, MORETTO E.
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