Managerial Finance

Category:

Accounting and Finance

Table Of Contents: Volume 15 Issue 1/2

HISTORY AND DEVELOPMENT OF LEASING IN THE UK.

Henry Lo

When financing capital investments, financial executives are often confronted with “lease or borrow” decisions. Leasing is financially justifiable when the non‐taxpaying…

LEASING — A REVIEW OF THE EMPIRICAL STUDIES

L. B Steven

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…

ECONOMIC CONSEQUENCE ISSUES IN THE EMERGENCE OF SSAP 21

John D. Blake

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…

Evaluating the Lease or Purchase Decision

Colin Drury

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…

VARIABLE RATE LEASES.

Stewart D. Hodges

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…

THE LEVERAGE OF LEASING — AN INTERNATIONAL PERSPECTIVE.

T.M. Clark

Leasing has continued to grow steadily in recent years, notwithstanding major changes in tax and accounting treatments. Whilst taxation and off balance sheet financing…

ISSN:

0307-4358

Online date, start – end:

1975

Copyright Holder:

Emerald Publishing Limited

Open access:

hybrid

Editor:

  • Professor Don Johnson