Operating leases and the assessment of lease–debt substitutability
نویسندگان
چکیده
منابع مشابه
Operating leases and the assessment of lease±debt substitutability
Operating leases are estimated in the current paper to be approximately thirteen times larger than ®nance leases, on average. In recognition of this, the paper investigates the degree of substitutability between leasing and non-lease debt using a comprehensive measure of leasing, improving on the partial measures used in prior research. Operating lease liabilities are estimated using the Ôconst...
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ژورنال
عنوان ژورنال: Journal of Banking & Finance
سال: 2000
ISSN: 0378-4266
DOI: 10.1016/s0378-4266(99)00045-x