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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 …
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The paper studies the regulatory design in an industry where the regulated downstream provider of services to final consumers purchases the necessary inputs from an upstream supplier. The model is closely inspired by the UK regulatory mechanism for the railway network. Its philosophy is one of...
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It is argued that completion of the internal market for leasing requires sufficient openness of national markets for … competition between rules to take place. This study of the leasing industry in the European Economic Area analyses those aspects …, national markets will continue to be segmented and it is questionable whether a European leasing industry will actually emerge …
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Purpose – New lease accounting rules are proposed that will fundamentally change the way leases are accounted for and reported in financial statements. This paper seeks to provide information on the proposed new rules and to illustrate their impact on financial statements and financial ratios...
Persistent link: https://www.econbiz.de/10014763087
This dissertation is a collection of three stand-alone research papers. Myresearch since 2002 has focused on the economics of education andorganizational economics. The dissertation covers papers which link thesetwo research areas. The introduction puts the papers in a more...
Persistent link: https://www.econbiz.de/10009471898