Results 271 to 280 of about 245,670 (310)

FEATURES OF INTERNAL CONTROL OF LEASE AND LEASING OPERATIONS

Экономика и предпринимательство
В 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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Optimal demand for operating lease of aircraft

Transportation Research Part B: Methodological, 2000
Operating 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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Capitalizing Non‐cancelable Operating Leases

Journal of International Financial Management & Accounting, 2003
AbstractThere 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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AN OPERATIONAL APPROACH TO THE EVALUATION OF LEASES BY HOSPITALS*

Decision Sciences, 1979
ABSTRACTThe evaluation of the lease versus purchase alternative by not‐for‐profit hospitals presents a problem that stems from the interaction between investment and financial decisions. This paper provides an analytical framework that resolves this issue by neutralizing the impact of the lease contract on the hospital's financial structure and debt ...
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The impact of operating leasing on capital misallocation

2020
Operating leasing is an important off-balance sheet financing and accounts for a large fraction of firms’ external financing. This paper investigates the role of operating lease in improving firms’ capital allocation efficiency at industry level. I find that operating leasing can alleviate capital misallocation through two channels.
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Approximate Firm Valuation with Operating Leases

Journal of Business Valuation and Economic Loss Analysis, 2011
Operating 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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Audit of leasing operations

Asian Journal of Research in Marketing, 2022
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Operating Lease as Alternative Financing for REITs: a Viable Strategy or a Sign of Trouble?

Journal of Real Estate Finance and Economics, 2021
Erik Devos, He Li, Desmond Tsang
exaly  

The Signaling Value of Operating Leases

2023
Kaihong Song, Shennan Wang, Linqing You
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The effect of financial analysts on the economic implications of disclosed lease information – a note

Journal of Applied Accounting Research, 2022
Su-Jane Hsieh
exaly