This article compares the costs and benefits for the government of leasing vis-a-vis outright purchase of motor … suggest that outright purchase of low-end vehicles is preferable to leasing. For high-end models, leasing offers a more …

Terminal Rental Adjustment Clause (TRAC) vehicle leasing is the most popular way to lease fleets of trucks and cars in … America. This article describes the origins of TRAC vehicle leasing, the challenges that emerged in the 1980s to …

Using internal data of a leasing company in Germany, we examine the determinants of the probability and use of leasing … by small firms. We find that small and young firms are likely to be constrained on the leasing market but use leasing to …-economic characteristics of the entrepreneur matter. Older and higher qualified entrepreneurs have easier access to leasing than those who are …

development of financial innovations by exploring the emergence and initial legal framing of off-balance-sheet leasing in Germany … uncertainties. This was about to change after the initial legal framing of leasing in the 1970's which eliminated those legal … uncertainties and off-balance-sheet leasing entered into a stunning period of growth while laying the foundation of a regulatory …

substitution of leasing and debt financing for lessee firms. However, we find no evidence that firms use leasing as an instrument …

Nach den neuesten Ergebnissen des ifo Konjunkturtests Leasing fiel der Geschäftsklimaindex im vierten Quartal 2002 auf …

. The second one simulates impacts of new leasing standard IFRS 16 on financial accounts on 31.12.2018. The third paper …