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Effects Of Residual Value Revision On The Lessor’S Results In The Finance Lease Contracts

Author

Listed:
  • Tulvinschi Mihaela

    () (The Stefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration)

  • Chirita Irina

    () (The Stefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration)

Abstract

The finance lease is, from a financial point of view, an alternative to bank loans. The residual value is a basic parameter of the finance lease contract. It is set out according to the depreciation and amortization manner of the asset subject matter of t

Suggested Citation

  • Tulvinschi Mihaela & Chirita Irina, 2009. "Effects Of Residual Value Revision On The Lessor’S Results In The Finance Lease Contracts," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1186-1191, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1186-1191
    as

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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/201.pdf
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    References listed on IDEAS

    as
    1. Jayson L. Lusk & Brian C. Briggeman, 2009. "Food Values," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 91(1), pages 184-196.
    2. Bauer, Hans H. & Heinrich, Daniel & Schäfer, Daniela B., 2013. "The effects of organic labels on global, local, and private brands," Journal of Business Research, Elsevier, vol. 66(8), pages 1035-1043.
    3. Katrin, Millock & Hansen, Lars Gårn, 2002. "Willingness to Pay for Organic Foods: A Comparison between Survey Data and Panel Data from Denmark," MPRA Paper 47588, University Library of Munich, Germany.
    4. Brunsø, Karen & Fjord, Thomas Ahle & Grunert, Klaus G., 2002. "Consumers' food choice and quality perception," MAPP Working Papers 77, University of Aarhus, Aarhus School of Business, The MAPP Centre.
    5. Idda, Lorenzo & Madau, Fabio A. & Pulina, Pietro, 2008. "The Motivational Profile of Organic Food Consumers: a Survey of Specialized Stores Customers in Italy," 2008 International Congress, August 26-29, 2008, Ghent, Belgium 43946, European Association of Agricultural Economists.
    6. Lusk, Jayson L. & Briggeman, Brian C., 2009. "AJAE appendix for “Food Valuesâ€," American Journal of Agricultural Economics Appendices, Agricultural and Applied Economics Association, vol. 91(1), February.
    7. Jonathon P. Schuldt & Norbert Schwarz, 2010. "The ``organic'' path to obesity? Organic claims influence calorie judgments and exercise recommendations," Judgment and Decision Making, Society for Judgment and Decision Making, pages 144-150.
    8. Zanoli, Raffaele & Naspetti, Simona, 2002. "Consumer motivations in the purchase of organic food. A means-end approach," MPRA Paper 32712, University Library of Munich, Germany.
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    More about this item

    Keywords

    lease; residual value; accountancy estimation; lessor; lessee;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F30 - International Economics - - International Finance - - - General
    • G19 - Financial Economics - - General Financial Markets - - - Other

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