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A Survey of Corporate Leasing Analysis
This paper reports results of a survey on leasing practices of large American firms. The survey finds that most firms, in compliance with theory, (i) treat leasing as a financing decision, (ii) use IRR and net advantage to leasing models recommended in textbooks, and (iii) employ after-tax cost of debt to discount relevant cash flows. The survey finds that about half the firms surveyed view lease and debt as substitutes, that most firms consider risk of obsolescence as the dominant reason for leasing, and that a majority expect the new tax laws to have little effect on their future leasing activities.
- مقاله Economics and Econometrics
- ترجمه مقاله Economics and Econometrics
- مقاله اقتصاد و اقتصادسنجی
- ترجمه مقاله اقتصاد و اقتصادسنجی
- مقاله Finance
- ترجمه مقاله Finance
- مقاله مالی
- ترجمه مقاله مالی
- مقاله Accounting
- ترجمه مقاله Accounting
- مقاله حسابداری
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