Journal Article of the Year Named
Posted 07/16/10
Each year the editorial board of the Journal of Equipment Lease Financing names one published piece, Article of the Year. The article, Evidence for the Leasing Value Proposition (Fall 2009 issue, written by James Schallheim, PhD.) was selected as the 2009 award recipient.
While the notions of leasing preserves capital and lines of credit, provides tax advantages, and may offer advantages from the transfer of equipment residual risk to the lessor are well established, the off-balance sheet financing as a value proposition has been less attended. The article discusses whether support for off-balance sheet financing as a value enhancement to lessee firms exists.Upcoming articles to be addressed in future issues of include -
- Social Media;
- The Use of Escrows in Leasing Transactions;
- New Global Competitors in the U.S. Marketplace;
- Reporting Capital Leases as Capital Leases;
- Improving Organizational Performance Through Coaching;
- Advice on Small Ticket;
- The Broker Model of Indirect Origination;
- Importance of Training in a Downturn: Investing in Your People and Infrastructure; and
- Leasing: An industry Or a Product?
Sites of Reference:
http://www.leasefoundation.org/positive/index.cfm?fuseaction=display_article&artID=10083
http://www.leasefoundation.org/About/Committees/JELFedrvw.cfm
