An Assessment of the Elements of Yields and or Returns on Finance Lease Arrangements

Frederick Anning
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Abstract

Assessment of commercial lease arrangements has developed theoretically than empirically at a quite faster pace. The main disparity regarding the pace it has moved so far has been by virtue of the theoretical development whereas the evidence base is hardly explained due to inaccessible large sized database composed of commercial leasing arrangements. Because of this there has been limited empirical studies on the subject matter. Further preliminary studies have more sophisticated and or advanced insight which thus report descriptive features of the samples as against an assessment of their reliability in respect of data and theory.
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融资租赁安排的收益及/或回报要素评估
商业租赁安排的评估在理论上比在经验上发展得快得多。迄今为止,其进展速度的主要差异是由于理论发展,而证据基础很难解释,因为无法访问由商业租赁安排组成的大型数据库。因此,对这一主题的实证研究有限。进一步的初步研究具有更复杂和/或更先进的洞察力,从而报告样本的描述性特征,而不是评估其在数据和理论方面的可靠性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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