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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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activists is associated with large increases in leasing. This association is stronger in periods of high real estate prices and … for firms with larger amounts of real estate assets. We also find that higher leasing in the presence of activist … investing is accompanied by higher dividend payments and lower investment. The leasing activity associated with shareholder …
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between borrowing and leasing – and that financial policy involves choices not only among different underlying policies but …
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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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