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EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2021
The article deals with the issues of risks of lessees and lessors in leasing operations, the use of which is associated with a decrease in investment in fixed assets of enterprises. Attention is paid to risk management methods in leasing operations.
Vera A. Varfolomeeva +1 more
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The article deals with the issues of risks of lessees and lessors in leasing operations, the use of which is associated with a decrease in investment in fixed assets of enterprises. Attention is paid to risk management methods in leasing operations.
Vera A. Varfolomeeva +1 more
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Economic consequences of operating lease recognition
Journal of Accounting and Economics, 2021The Financial Accounting Standard Board’s Accounting Standards Update No. 2016-02 generated considerable debate between managers and standard setters. The purpose of our study is to understand the reporting effects of ASU 2016-02 and how its issuance and implementation affected managers’ operational behavior and the reported performance of the firm. We
Mark (Shuai) Ma, Wayne B. Thomas
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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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Capitalizing Non‐cancelable Operating Leases
Journal of International Financial Management & Accounting, 2003AbstractThere have been recent international moves to require the capitalization of non‐cancelable operating leases. Most prior research on the constructive capitalization of leases has been undertaken on US data. The results from US studies may not apply to international firms because non‐US operating lease contracts may differ in lease term, discount
Bruce K. Bennett, Michael E. Bradbury
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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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Modeling Lease Operating Expenses
Proceedings of SPE Hydrocarbon Economics and Evaluation Symposium, 1995Abstract Neural Network modeling of lease operating expenses is more accurate than conventional modeling plus has the added advantage of being able to handle the complicated operating decisions we face today. Three examples are presented that show the accuracy of historical lease operating expense models versus Neural Network models.
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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 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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Evaluating leases with complex operating options
European Journal of Operational Research, 1996zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Trigeorgis, Lenos, Trigeorgis, Lenos
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