This thesis begins with a descriptive study of leasing types and how they are represented in the financial position of the companies using accounting records. Then we quote the advantages and disadvantages of leasing and, through a real example, we show how a company can choose between leasing and traditional forms of finance. Following there is a presentation of finance lease in Greek economy. In the last and empirical part of the thesis, we attempt, with the use of linear regression using data from 2005 to 2011, to predict the future leasing penetration in Greece using time as a variable.
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