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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 …
Persistent link: https://www.econbiz.de/10014235425
between borrowing and leasing – and that financial policy involves choices not only among different underlying policies but …
Persistent link: https://www.econbiz.de/10014024845
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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)...
Persistent link: https://www.econbiz.de/10013552430
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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 …
Persistent link: https://www.econbiz.de/10014503197
-vestment assets. It additionally collects leasing data from the Ifo Investment Survey Leasing, which enables the conversion of the …
Persistent link: https://www.econbiz.de/10010292503
In this article, an integrated sales and leasing company is considered. This company remanufactures leased products at … amount of monthly payments in leasing contracts, and optimal inventory control planning, i.e. the optimal amount of …
Persistent link: https://www.econbiz.de/10012046951
This paper reports survey results regarding leasing practices of small firms. Small firms that lease are more likely to … well as empirical analyses of pertinent data reveal that the relationship between debt and leasing is complementary. Unlike … financing, as advantages of leasing. …
Persistent link: https://www.econbiz.de/10011310349