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Leasing in mittelständischen Unternehmen: Ergebnisse einer schriftlichen Befragung

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  • Haunschild, Ljuba

Abstract

In der vorliegenden empirischen Studie, die auf einer schriftlichen Erhebung des Instituts für Mittelstandsforschung beruht, wurde der Frage nachgegangen, welche Bedeutung Leasing für mittelständische Unternehmen hat und künftig haben wird. Das Hauptaugenmerk der Analyse richtet sich darauf, Erkenntnisse über die Verbreitung, Motive, Auswirkungen, bevorzugte Vertragsgestaltung und Zufriedenheit mit dem Finanzierungsinstrument Leasing sowie den Leistungen der Leasinggesellschaften in Abhängigkeit von der Unternehmensgröße zu gewinnen. Die Ergebnisse der bi- und multivariaten Analysen weisen statistisch signifikant einen positiven Zusammenhang zwischen aktivem Leasing und Größe des Unternehmens nach: Je größer ein Unternehmen ist, desto eher werden Investitionen mittels Leasing finanziert. Auch belegen die Ergebnisse den Zusammenhang zwischen professionellem Finanzmanagement und Nutzung von Leasing: Unternehmen, die Finanzierungsentscheidungen auf Basis eines routinemäßigen Alternativenvergleichs treffen, leasen häufiger und mehr Güterarten als Unternehmen, in denen Vergleichsrechnungen nicht die Regele sind. Ferner wurde in einem Regressionsmodell der Frage nachgegangen, ob sich leasingverbundene Faktoren nachweisen lassen, durch die sich erfolgreiche Leasingnehmer von den weniger erfolgreichen unterscheiden. Außerdem liefert die Studie Erkenntnisse darüber, aus welchen Gründen Leasing als Finanzierungsalternative nicht in Betracht gezogen wird.

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  • Haunschild, Ljuba, 2004. "Leasing in mittelständischen Unternehmen: Ergebnisse einer schriftlichen Befragung," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 2(3), pages 3-98.
    • Handle: RePEc:zbw:uoclwp:60278
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    1. Hartmann-Wendels, Thomas & Winter, Jens, 2006. "Leasing und asymmetrische Informationsverteilung," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 4(1), pages 15-27.
    2. Heinrichsdorf, Jonas, 2007. "Identifizierung und Zurechnung von Leasingverhältnissen im Jahresabschluss nach IAS / IFRS im Vergleich zum HGB : Status quo und Ausblick," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 5(2), pages 3-44.
    3. Hartmann-Wendels, Thomas, 2004. "Die Bedeutung des Leasings für die Unternehmensfinanzierung: Theoretische Perspektiven und empirische Ergebnisse," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 2(2), pages 7-40.
    4. Neuberger, Doris & Räthke-Döppner, Solvig, 2012. "Leasing by small enterprises," Thuenen-Series of Applied Economic Theory 122, University of Rostock, Institute of Economics.

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