Purpose - Leasing evaluation is a subject that has drawn significant interest in economic circles for many years. The … contributions made to date, however, all share what would appear to be an unwritten premise: namely, that leasing evaluation … logically occurs prior to the start of the leasing relationship. The purpose of this paper is to eliminate this premise, in …

-risk part of leasing activities. …

-depository financial institutions and, especially, by leasing and factoring (L&F) companies. Design/methodology/approach -The cost of … levels over the period analysed: a very large part of leasing and factoring companies achieved a positive EVA and the lowest … median level of EVA created is at least 11 per cent of capital invested in the company, while at least 50 per cent of leasing …

different database of leasing contracts are analysed with econometric methodologies. Findings -There is clear evidence that … be extended to other relevant countries. Practical implications - Results presented are verified in leasing companies …

Purpose – Leasing evaluation is a subject that has drawn significant interest in economic circles for many years. The … contributions made to date, however, all share what would appear to be an unwritten premise: namely, that leasing evaluation … logically occurs prior to the start of the leasing relationship. The purpose of this paper is to eliminate this premise, in …

different database of leasing contracts are analysed with econometric methodologies. Findings – There is clear evidence that … be extended to other relevant countries. Practical implications – Results presented are verified in leasing companies …

‐risk part of leasing activities.  …

‐depository financial institutions and, especially, by leasing and factoring (L&F) companies. Design/methodology/approach – The cost of … levels over the period analysed: a very large part of leasing and factoring companies achieved a positive EVA and the lowest … median level of EVA created is at least 11 per cent of capital invested in the company, while at least 50 per cent of leasing …