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Leasing aus institutionenkonomischer Sicht

Leasing aus institutionenkonomischer Sicht

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834928566
Condition
New
Product Description

Immer mehr Investitionen werden durch Leasing finanziert, was sich nicht nur durch bilanzielle oder steuerliche Effekte begrnden lsst. Jens Winter zeigt in einer institutionenkonomischen Analyse, dass weitere vertragliche Unterscheidungsmerkmale wie das Aussonderungsrecht und die in vielen Vertrgen enthaltenen Optionsrechte erklren knnen, warum Unternehmen auf Leasing statt auf Miete oder Kreditkauf zurckgreifen.

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