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The rent term premium for cancellable leases

Yoshida, Jiro; Seko, Miki; Sumita, Kazuto - In: The journal of real estate finance and economics 52 (2016) 4, pp. 480-511

Persistent link: https://www.econbiz.de/10011717655

Contingent convertible lease modeling and credit risk management

Triki, Ons; Abid, Fathi - In: Financial innovation : FIN 8 (2022), pp. 1-29

and compensate for the lessor's position. A leasing defaultable contract allows the lessor to obtain the rent that will be … recovered if the lessee defaults. A leasing convertible contract can be automatically converted into shares when certain default …'s value and leasing payments. A Defaultable-Convertible-Leasing contract with a payback option grants the lessor the right but …

Persistent link: https://www.econbiz.de/10013413113

Leases: Off-Balance Sheet Financing and the Strive for Transparency Today

Edman, Brian R - 2011

In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation,...

Persistent link: https://www.econbiz.de/10009475121

Determinants of the use of special purpose companies (SPCs) on pre- and post-IFRS : empirical evidence from Korea

Kim, Su-In; Shin, Heejeong; Shin, Hyejeong - In: The journal of applied business research 33 (2017) 5, pp. 979-992

Persistent link: https://www.econbiz.de/10011754927

IAS 17 Leases - A Closer Look

Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2009

The International Accounting Standards Committee issued the the International Accounting Standard 17, Leases. The objective of IAS 17 is to prescribe, for lessees and lessors, the appropriate accounting treatment and disclosures to apply in relation to leases. This article presents a closer look...

Persistent link: https://www.econbiz.de/10009278285

Examining the potential impact of change in lease accounting in an intermediate accounting course

Andre, Sean M.; Embree, Joy L. - In: Advances in accounting education 26 (2023), pp. 79-103

Persistent link: https://www.econbiz.de/10014310396

Impact of Lease Capitalization on Financial Ratios of Listed German Companies

Fülbier, Rolf Uwe; Silva, Jorge Lirio; Pferdehirt, … - In: Schmalenbach Business Review (sbr) 60 (2008) 2, pp. 122-144

leasing, following the G4+1 group’s research on possible improvements to lease accounting. One alternative is to treat all … leases in a manner similar to today’s finance leasing. Our simulation results for Germany show notable changes in a variety …

Persistent link: https://www.econbiz.de/10005736940

Firm Valuation with Operating Leases

Jennergren, L. Peter - Economics Institute for Research (SIR), … - 2011

Operating leases are quite important in some industries. There are two possible errors that should be avoided when valuing a company with operating leases. In the first place, one should not neglect the implied lease debt. Such neglect distorts the calculation of free cash flow, required rate of...

Persistent link: https://www.econbiz.de/10009022057

Location and lease intensity

Devos, Erik; Rahman, Shofiqur - In: Journal of Corporate Finance 29 (2014) C, pp. 20-36

to industry and lease maturity controls and consistent with the existence of an agency problem associated with leasing. …

Persistent link: https://www.econbiz.de/10011117518

Operation Leaseback - A Source of Funding Liquidity Conditions in the Present Economy

Nicolae, Miculescu Marius -; Corina, Miculescu - In: Knowledge Horizons - Economics 3 (2011) 3-4, pp. 136-138

The current economic condition also causes more economic entities to delay payments to third parties, the state budget and other bodies following an acute lack of liquidity. The paper proposes that the funding source of liquidity for medium and long term leaseback transaction by which an asset...

Persistent link: https://www.econbiz.de/10010895418