Concepedia

Operating Lease Structure

Operating Lease Structure is a lease financing framework that belongs to the broader category of rental agreements, distinguished by its short-term, cancellable nature and the absence of transfer of ownership rights, wherein the lessor retains substantial risks and rewards of ownership while the lessee obtains temporary use of the asset.

14

Publications

480

Citations

24

Authors

17

Institutions

Publications per year

2017–2026

4

Parents

Publications

14

Operating leases and the assessment of lease–debt substitutability

Vivien Beattie, Alan Goodacre, Sarah L. Thomson · Journal of Banking & Finance · 2000 · 98 citations

, , +13

Operating and synthetic leases: Exploiting financial benefits in the post-Enron era

Joanne C. Duke, Su‐Jane Hsieh, Yuli Su · Advances in Accounting · 2009 · 92 citations

, , +16

Reporting and Non-Reporting Incentives in Leasing

Judson Caskey, N. Bugra Ozel · The Accounting Review · 2019 · 51 citations

, , +14

Capitalization of Operating Lease and Its Impact on Firm's Financial Ratios

Nunung Nuryani, Tan Thing Heng, Nadya Juliesta · Procedia - Social and Behavioral Sciences · 2015 · 34 citations · Full text

, , +16

Lease Maturity and Initial Rent: Is There a Term Structure for UK Commercial Property Leases?

Shaun A. Bond, Pavlos Loizou, Patrick McAllister · The Journal of Real Estate Finance and Economics · 2007 · 32 citations

, , +15

1–5 of 14

Authors

24

  1. JC
    Joanne C. Duke

    San Francisco State University, United States

    2 publications · 109 citations

    2

    h-index

  2. SH
    Su‐Jane Hsieh

    San Francisco State University, United States

    2 publications · 109 citations

    2

    h-index

  3. DJ
    Donald J. Weidner

    Stony Brook University, United States

    2 publications · 38 citations

    2

    h-index

  4. AA
    Ahalik Ahalik

    1 publications · 13 citations

    1

    h-index

  5. NJ
    Nadya Juliesta

    Multimedia Nusantara University, Indonesia

    1 publications · 34 citations

    1

    h-index

1–5 of 24

Institutions

17

  1. San Francisco State University

    San Francisco, United States

    2 h-index

    5 publications

    310 citations

  2. University of Cambridge

    Cambridge, United Kingdom

    1 h-index

    1 publications

    32 citations

  3. Irkutsk State Agrarian University named after A.A. Ezhevsky

    Irkutsk, Russia

    1 h-index

    1 publications

    22 citations

  4. University of Stirling

    Stirling, United Kingdom

    1 h-index

    3 publications

    294 citations

  5. Florida State University

    Tallahassee, United States

    1 h-index

    1 publications

    20 citations

  6. The University of Texas at Dallas

    Richardson, United States

    1 h-index

    1 publications

    51 citations

  7. University of California, Los Angeles

    Los Angeles, United States

    1 h-index

    1 publications

    51 citations

  8. Beijing Jiaotong University

    Beijing, China

    1 h-index

    1 publications

    21 citations

1–8 of 17

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 39 citations

    2

    h-index

  2. Journal of Real Estate Research

    JRER · 1 publications · 21 citations

    1

    h-index

  3. The Accounting Review

    1 publications · 51 citations

    1

    h-index

  4. Journal of Corporate Finance

    1 publications · 21 citations

    1

    h-index

  5. 1

    h-index

1–5