Leasingentscheidung in Kapitalgesellschaften: Eine theoretische und empirische Analyse (German Edition),Used

Leasingentscheidung in Kapitalgesellschaften: Eine theoretische und empirische Analyse (German Edition),Used

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Der seit mehr als drei Jahrzehnten andauernden wissenschaftlichen Diskus sion uber die erfolgreiche Finanzinnovation Leasing mangelt es an empirischer Fundierung. Schweitzer sucht hier eine Lucke zu schlieBen, ohne aber auf eine kritische Auseinandersetzung mit den Grunden fUr die Vorteilhaftigkeit von Leasing zu verzichten. Die Annahmen, das gewiihlte wissenschaftliche Instrumentarium und die ein geschlagene Vorgehensweise ordnen die Arbeit dem betriebswirtschaftlichen Gebiet Finanzierung zu. Insbesondere wird von allen steuerlichen Feinhei ten abstrahiert und nur eine einfache Korperschaftsteuer USamerikanischer Priigung analysiert. 1m Rahmen der theoretischen Analyse geht der Verfasser ausfUhrlich auf die Bewertung von Zahlungsstromen und auf die Integration der Leasingbe wertung in das Investitionskalkiil ein, zwei in der Leasingdiskussion hiiufig vernachliissigte Fragen. Ausgangspunkt der Analyse moglicher Vorteile von Leasing bildet die auf Myers/Dill/Bautista zuruckgehende Erkenntnis, daB Leasinggeber und Leasingnehmer unter den gegebenen Annahmen ihren Ent scheidungen Gleichungen zugrunde legen, die sich spiegelbildlich entsprechen und deren Summe null ergibt. Schweitzer diskutiert ausfUhrlich die Vorteile unterschiedlicher Steuersiitze bei Leasinggeber und Leasingnehmer, wie auch die Frage, ob Leasing den Kreditspielraum der Unternehmung erweitert.

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Shipping & Returns

Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.

Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.

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Warranty

We provide a 2-year limited warranty, from the date of purchase for all our products.

If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.

This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).

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