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The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...
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This study aims to identify and evaluate the key trends in the leasing sector in Poland from the perspective of both … executives of leasing businesses in Poland and among representatives of the Polish Leasing Association enabled us to determine … the following list of contemporary trends that are relevant to the leasing sector: the circular economy, the sharing …
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der Anschein erweckt, dass durch Sonderfinanzierungen (z.B. Leasing oder Konzessionsmodelle) die Beschränkung knapper … Privatisierungs-Diskussion6 2.2Begriffliche Abgrenzungen8 2.2.1Öffentlicher Sektor8 2.2.2Sonderfinanzierungen9 2.2.3Leasing10 2 …
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