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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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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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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 ...
Moretto, Enrico, Tagliavini, Giulio
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Amortized Cost for Operating Lease Assets
Accounting Horizons, 2012SYNOPSIS: A proposed accounting standard issued jointly by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) would require firms to recognize many more lease assets than are currently required and to amortize those assets on a straight-line basis.
Jennings, Ross, Marques, Ana
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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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