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Operating lease obligations and corporate cash management
Journal of Corporate Finance, 2021Abstract Our study addresses two issues overlooked in prior research: Does a firm's future operating lease obligations influence its current cash holdings? Does this relationship contribute to the temporal increase in corporate cash holdings? We provide evidence that these future obligations significantly influence a firm's cash holdings and ...
Douglas O. Cook +2 more
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Do firms lease to hedge? CEO risk‐taking and operating lease intensity
European Financial Management, 2020AbstractOperating leases are used extensively for financing, but their ability to separate ownership and use also creates hedging opportunities. We investigate whether firms recognize such opportunities by examining the relation between chief executive officer (CEO) risk‐taking incentives and the use of operating leases.
Erik Devos, He Li
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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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Decision usefulness of whole-asset operating lease capitalizations
Advances in Accounting, 2013Monson (2001) and Hepp and Scoles (2012) argue that some leased assets should be capitalized at the assets’ purchase price (whole-asset value) rather than at the present value of future minimum lease payments (right-of-use asset value). The argument is based in part on the notion that the assets under lease generate future income not the obligation ...
Roger C. Graham, Raymond D. King
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CORROSION INHIBITOR SELECTION METHOD REDUCES LEASE OPERATING COSTS
Proceedings of SPE Production Technology Symposium, 1979Abstract This paper presents a method of corrosion inhibitor selection that will result in substantial savings in lease operating costs. A corrosion fatigue testing device was used to evaluate the inhibitors. Results are based on an inhibitor's ability to extend the corrosion fatigue life of steel specimens in ...
Lydia A. Phillips, Jack R. Cowden
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Financial Distress Prediction and Operating Leases
SSRN Electronic Journal, 2009This study investigates whether including operating lease commitments in financial distress prediction models would increase the classification accuracy of these models. Classification accuracy measures the percentages of correctly classified companies in either of the two categories (healthy or financially distressed).
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Optimal demand for operating lease of aircraft
Transportation Research Part B: Methodological, 2000Operating lease of the aircraft gives the airlines flexibility in capacity management. However, airlines pay a risk premium to the leasing companies for bearing part of the risks. Therefore, the airlines face a trade-off between flexibility of capacity and higher costs.
Tae Hoon Oum, Anming Zhang, Yimin Zhang
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FEATURES OF INTERNAL CONTROL OF LEASE AND LEASING OPERATIONS
Экономика и предпринимательствоВ статье рассмотрена сущность внутреннего контроля, структурированы этапы его постановки и реализации. Выявлены особенности формирования подсистемы внутреннего контроля в части операций аренды и лизинга. Вынесены предложения по документированию последовательных этапов выполнения арендных и лизинговых операций с целью формирования необходимой ...
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OPERATING LEASE: CONCEPT, DISTINCTIVE CRITERIA, ACCOUNTING
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYAThe article is devoted to the analysis of types of lease relations and their accounting aspects in accordance with FSBU 25/2018 “Accounting for Leases”. It examines in detail the various types of lease agreements, including operating and non-operating (financial) leases, and identifies the key differences between them.
Betal A. Shogenov +2 more
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Approximate Firm Valuation with Operating Leases
Journal of Business Valuation and Economic Loss Analysis, 2011Operating leases are quite important in some industries. There are two possible errors that should be avoided when valuing a company with operating leases. First, one should not neglect the implied lease debt. Such neglect distorts the calculation of free cash flow, required rate of return on the equity under partial debt financing, WACC, and residual ...
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