Qian, Wei; Burritt, Roger - In: International Journal of Accounting and Information … 19 (2011) September, pp. 214-230
Purpose – Previous research in lease finance and evaluation has given little consideration to environmental factors …. The purpose of this paper is to add to the literature by analysing how leasing provides a more attractive option than … asset depreciation, residual value and cost of leasing and proposes methods to incorporate these concepts into the “closed …