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dc.contributor.author
Mavrogiannidou, Maria
en
dc.date.accessioned
2015-06-09T15:49:55Z
dc.date.available
2015-09-27T05:56:56Z
dc.date.issued
2015-06-09
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/246
dc.rights
Default License
dc.title
“Leasing as an alternative source of financing”
en
heal.type
masterThesis
heal.keyword
Dissertations, Academic
en
heal.keyword
Leases--Accounting
en
heal.keyword
Leases--Greece
en
heal.language
en
heal.access
free
el
heal.license
http://creativecommons.org/licenses/by-nc/4.0
heal.recordProvider
School of Economics, Business Administration and Legal Studies, MSc in Banking and Finance
heal.publicationDate
2012-10
heal.bibliographicCitation
Mavrogiannidou Maria, 2012 ,“Leasing as an alternative source of financing”, Master's DIssertation, International Hellenic University
en
heal.abstract
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.
en
heal.tableOfContents
Table of Contents 1. Introduction .......................................................................................................................... 6 2. Literature review ................................................................................................................... 8 3 Leasing .................................................................................................................................. 9 3.1. History of leasing ........................................................................................................... 9 3.2. Introduction to the sense of Leasing .......................................................................... 10 3.3. Leasing characteristics ................................................................................................ 11 3.4. Types of leasing: .......................................................................................................... 11 3.4.1. Financial leasing .................................................................................................. 12 3.4.2. Operational leasing ............................................................................................. 16 3.4.3. Sale and lease back (leaseback) .......................................................................... 17 3.4.4. Vendor leasing .................................................................................................... 18 3.4.5. Leveraged leasing ................................................................................................ 19 3.5. Purpose of leasing ....................................................................................................... 19 3.6. Choosing between loan or lease ................................................................................. 21 3.7. Leasing developments and penetration in Greek economy ....................................... 24 4. Methodology ....................................................................................................................... 29 4.1 Numerical analysis and linear regression tests ............................................................... 30 4.1.1. Penetration of leasing in real estate 2005 to 2011 ............................................. 31 4.1.2. Penetration of leasing in real estate 2007 to 2011 ............................................. 32 4.2.1. Penetration of leasing in equipment from 2005 to 2011 ................................... 33 4.2.2. Penetration of leasing in equipment from 2007 to 2011. .................................. 34 4.3.1. Penetration of leasing in machinery 2005 to 2011. ............................................ 35 4.3.2. Penetration of leasing in machinery from 2007 to 2011. ................................... 37 4.4.1. Leasing penetration in professional vehicles from 2005 to 2011. ...................... 38 4.4.2. Penetration of leasing in professional vehicles from 2007 to 2011. .................. 39 4.5.1. Leasing penetration in personal vehicles from 2005 to 2011 ............................. 41 4.5.2. Leasing penetration in personal vehicle from 2007 to 2011. ............................. 42 3.6.1. Leasing penetration in other types of equipment leasing from 2005 to 2011. .. 43 3.6.2. Leasing penetration in other types of equipment from 2007 to 2011. .............. 44 4.7.1. Leasing penetration in all types of equipment from 2005 to 2011. ................... 46 4.7.2. Leasing penetration in all types of equipment from 2007 to 2011. ................... 47 4.8. Normalization of the above regression .................................................................. 48 Leasing as an alternative source of financing 4 Mavrogiannidou Maria 5. Conclusions ......................................................................................................................... 50 6. Bibliography ........................................................................................................................ 52
en
heal.advisorName
Grose, Christos
en
heal.committeeMemberName
Alexakis
en
heal.committeeMemberName
Syriopoulos
en
heal.committeeMemberName
Leventis
en
heal.academicPublisher
School of Economics and Business Administration, Msc in Banking and Finance
en
heal.academicPublisherID
ihu
heal.numberOfPages
54
heal.fullTextAvailability
true


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