Is Leasing Loosing its Luster Lease Structure and Effect of Depreciation on Leasing Performance A Study on The Cases of Leasing Industry

Abstract

Topic: Is Leasing Loosing Its Luster: Lease Structure and Effect of Depreciation on Leasing Performance: A Study on the Cases of Leasing Industry newlineKey Constructs: The research operationalized the firm based leasing propensity behavior with managerial personal competencies and dynamic capabilities. The phenomenon was observed as contextually embedded and four distinct themes were identified as contributing to phenomenon. The theme A (managerial awareness), theme B (managerial perceptions of accounting practices) and theme C (managerial concerns) ingrained factors namely the Factor 1: Awareness , Factor 2: Perceptions of technological obsolescence , Factor 3: Pressures on working capital , Factor 4: Tax and off balance sheet considerations , Factor 5: Planning Growth and Factor 6: Operational Costs were considered for the analysis. The theme D (managerial perceptions of contextual aspects) ingrained factors namely the Factor 7: Importance attached to controlling assets , Factor 8: Top Management Support and the Factor 9: Selective Credit Rationing by Banks were operationalized likewise. newline newline