Leasing As A Form Of Financing In Romania. From Theory To Practice
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Kusano, Masaki, 2018.
"Effect of capitalizing operating leases on credit ratings: Evidence from Japan,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
- Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
- Bourjade, Sylvain & Huc, Regis & Muller-Vibes, Catherine, 2017. "Leasing and profitability: Empirical evidence from the airline industry," Transportation Research Part A: Policy and Practice, Elsevier, vol. 97(C), pages 30-46.
- Hsieh, Su-Jane & Su, Yuli, 2015. "The economic implications of the earnings impact from lease capitalization," Advances in accounting, Elsevier, vol. 31(1), pages 42-54.
- Munir, Qaiser & Kok, Sook Ching & Teplova, Tamara & Li, Tongxia, 2017. "Powerful CEOs, debt financing, and leasing in Chinese SMEs: Evidence from threshold model," The North American Journal of Economics and Finance, Elsevier, vol. 42(C), pages 487-503.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Francesco Bellandi, 2021. "Aircraft Wet Leases: Accounting Dissonance with Competitive Strategy and Travelers’ Perspectives," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(11), pages 214-214, July.
- Kusano, Masaki, 2023.
"Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
- Masaki KUSANO, 2020. "Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan," Discussion papers e-20-005, Graduate School of Economics , Kyoto University.
- Nafiz Fahad & Tom Scott, 2022. "The Impact of Lessee and Lessor Accounting in Local Councils," Australian Accounting Review, CPA Australia, vol. 32(3), pages 388-395, September.
- Muddassar Sarfraz & Syed Ghulam Meran Shah & Larisa Ivascu & Muhammad Asim Ali Qureshi, 2022. "Explicating the impact of hierarchical CEO succession on small‐medium enterprises' performance and cash holdings," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 2600-2614, April.
- Kusano, Masaki, 2020.
"Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
- Masaki Kusano, 2017. "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers e-17-007, Graduate School of Economics , Kyoto University.
- Wang, Brian Yutao & Duan, Mengran & Liu, Guangqiang, 2021. "Does the power gap between a chairman and CEO matter? Evidence from corporate debt financing in China," Pacific-Basin Finance Journal, Elsevier, vol. 65(C).
- Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018. "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Sciendo, vol. 5(52), pages 25-39, January.
- Chen, Wei-Ting & Wu, Cheng-Lung, 2023. "Aircraft acquisition optimization under demand and cost fluctuations: Before and after leasing standard changes," Journal of Air Transport Management, Elsevier, vol. 112(C).
- Teplova, Tamara V. & Sokolova, Tatiana V., 2019. "Surprises of corporate governance and Russian firms debt," Journal of Economics and Business, Elsevier, vol. 102(C), pages 39-56.
- Guenther, Miriam & Guenther, Peter, 2021. "The complex firm financial effects of customer satisfaction improvements," International Journal of Research in Marketing, Elsevier, vol. 38(3), pages 639-662.
- Nafiz Fahad & Tom Scott, 2022. "The Effect of Capitalising Operating Leases On Charities," Australian Accounting Review, CPA Australia, vol. 32(1), pages 141-148, March.
- Ron van Kints, R.E.G.A. & Louis Spoor, L.L., 2019. "Leases on balance, a level playing field?," Advances in accounting, Elsevier, vol. 44(C), pages 3-9.
- Kusano, Masaki & Sakuma, Yoshihiro, 2019.
"Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan,"
Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 53-68.
- Masaki KUSANO & Yoshihiro SAKUMA, 2018. "Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan," Discussion papers e-18-004, Graduate School of Economics , Kyoto University.
- Czerny, Achim I. & Cowan, Simon & Zhang, Anming, 2017. "How to mix per-flight and per-passenger based airport charges: The oligopoly case," Transportation Research Part B: Methodological, Elsevier, vol. 104(C), pages 483-500.
- Chen, Baohua & Zhang, Chunlian & Saydaliev, Hayot Berk, 2022. "Does bank complexity during the COVID-19 crisis alter the financing mechanism for small and medium-sized enterprises?," Economic Analysis and Policy, Elsevier, vol. 75(C), pages 705-715.
- Khawaja, Mohsin & Bhatti, M. Ishaq & Ashraf, Dawood, 2019. "Ownership and control in a double decision framework for raising capital," Emerging Markets Review, Elsevier, vol. 41(C).
- Eva Endrizalova & Martin Novak & Vladimir Nemec & Jaroslava Hyrslova & Petr Mrazek, 2018. "Operating Lease As A Specific Form Of Airlines Outsourcing," Business Logistics in Modern Management, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 18, pages 641-655.
- Wang, Mengyue & Huang, Hongxuan, 2019. "The design of a flexible capital-constrained global supply chain by integrating operational and financial strategies," Omega, Elsevier, vol. 88(C), pages 40-62.
- Asadi, Mehrad & Pham, Son D. & Nguyen, Thao T.T. & Do, Hung Xuan & Brooks, Robert, 2023. "The nexus between oil and airline stock returns: Does time frequency matter?," Energy Economics, Elsevier, vol. 117(C).
- Alessandro Mechelli & Riccardo Cimini, 2021. "The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1241-1266, December.
More about this item
Keywords
Leasing; strategy; accountant; economic growth; options;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2022:v:3:p:91-102. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.