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Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315

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)...

Persistent link: https://www.econbiz.de/10013552430

Why do unsuccessful companies survive? : U.S. airlines, aircraft leasing, and GE : 2000-2008

Dissanaike, Gishan; Jayasekera, Ranadeva; Meeks, Geoffrey - In: Business history review 96 (2022) 3, pp. 615-642

Persistent link: https://www.econbiz.de/10013469939

Factors shaping the future of leasing in Poland : the role of external shocks, regulations, and emerging technologies

Radlo, Mariusz-Jan; Szczech-Pietkiewicz, Ewelina; … - In: International journal of management and economics 60 (2024) 1, pp. 22-32

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 …

Persistent link: https://www.econbiz.de/10014503197

Langfristige Lieferverträge im internationalen Ressourcenhandel

Siebert, Horst - In: Zeitschrift für Wirtschafts- und Sozialwissenschaften 108 (1988) 2, pp. 195-225

Langfristige Lieferverträge sind ein wichtiges institutionelles Arrangement des Ressourcensektors, mit dem ein Abbauunternehmen Risiken verlagern kann. Der Beitrag untersucht die Inzidenz langfristiger Verträge auf das Abbauprofil und die Risikoallokationseigenschaften der Verträge. Dabei...

Persistent link: https://www.econbiz.de/10010314396

Prices and quality signals

Voorneveld, Mark; Weibull, Jörgen W. - 2004

We consider a market-for-lemons model where the seller is a price setter, and, in addition to observing the price, the buyer receives a private noisy signal of the product's quality, such as when a prospective buyer looks at a car or house for sale, or when an employer interviews a job...

Persistent link: https://www.econbiz.de/10010281308

Does mass media fuel, and easy credit facilitate, impulse buys?

Huovinen, Pasi; Rouvinen, Petri - 2008

This paper studies whether exposure to mass media and liking advertising are associated with an increased impulse buy tendency, and whether the availability of a credit card acts as a facilitating stimulus. It is found that impulse buys are positively associated with exposure to commercial...

Persistent link: https://www.econbiz.de/10010285191