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Academic discussion of leasing has sought to provide possible explanations for its widespread use. Generally, taxation is regarded as the dominant factor in the decision to lease. Myers, Diil & Bautista, prominent in the area of lease evaluation, came to the conclusion that the tax benefit of...
When financing capital investments, financial executives are often confronted with lease or borrow decisions. Leasing is financially justifiable when the nontaxpaying lessee leases from a full taxpaying lessor. However, surveys have found that tax paying lessees do utilise the leasing market,...
Major financial lease contracts are commonly written on a variable interest rate basis. The conditions of this sort of lease include an interest rate variation clause which provides for adjustments to be made to the rentals when interest rates change. Such adjustments are usually made...
From the proposals for a system of capitalising finance leases included in ED 18 in 1976 to the issue of SSAP 21 in 1984 has been a long haul. Much time has been given to a variety of technical problems, particularly the difficulties of defining a lessor's net cash investment in a lease. However...
Leasing has continued to grow steadily in recent years, notwithstanding major changes in tax and accounting treatments. Whilst taxation and off balance sheet financing benefits are important factors in leasing, they are not primarily responsible for leasing's widespread use. As Steven Braund...
It is apparent from the empirical studies in the UK and USA that incorrect approaches are frequently used to evaluate finance leases. Sykes 1975, Hull and Hubbard 1979 and Drury and Braund 1989 in the UK and Ferrara et. al., 1980 in the USA have expressed concern regarding the methods which...
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