A new approach for estimating the tax advantage of leasing

Regalli, Massimo; Tagliavini, Giulio

doi:10.1108/01409170410784149

Search citation statements

Order By: Relevance

Paper Sections

Select...

Literature Review1

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2020

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

(1 citation statement)

References 3 publications

(1 reference statement)

Supporting

Mentioning

Contrasting

Order By: Relevance

“…According to Regalli and Tagliavini (2004), in their study of tax advantages of leasing in Italy, financial experts usually focus on the cost versus benefit balance. They therefore propose a formula to calculate leasing costs, which do not affect cash flow.…”

Section: Literature Reviewmentioning

confidence: 99%

Operating lease decision among east Asian firms; critical factors for sustainable development

Bugenbayev

Shafighi

Samadi

et al. 2020

Journal of Public Affairs

View full text Add to dashboard Cite

The purpose of this article is to identify the determinants of the operating lease among Malaysian firms in order to ensure the sustainable development of the firms. Data are collected from the top 100 listed companies in seven sectors of the economy covering 2005–2014. The pooled ordinary least square, fixed effect and random effect models were used for estimation. A robust SE estimation was also applied for cross‐sectional and time dependence estimation. The empirical results of the F‐test, LM test, and Hausman test suggest that the fixed‐effect model is the most appropriate in the Malaysian lease context. The robust SE test confirms the findings of the previous models. The results of the fixed effect model indicate that lease has a negative relationship with FAE, a positive relationship with interest cost (IC), a negative relationship with profit, and a positive relationship with size, and tax rate.

show abstract

Section: Literature Reviewmentioning

confidence: 99%