Leases, debt and taxable capacity

References

• Ang , J. and Peterson , Pamela P. 1984 . The leasing puzzle . Journal of Finance , 31 : 1055 – 1065 .
   Google Scholar
• Bradley , M. , Jarrell , G. and Kim , E. 1984 . On the existence of an optimal capital structure: theory and evidence . Journal of Finance , 39 : 857 – 878 .
   Web of Science ®Google Scholar
• Brealey , R. A. and Young , C. M. 1980 . Debt, taxes and leasing: a note . Journal of Finance , 35 : 1245 – 1249 .
   Google Scholar
• Drury , J. C. and Braund , S. 1990 . The leasing decision: a comparison of theory and practice . Accounting and Business Research , Summer : 179 – 191 .
   Google Scholar
• Fawthrop , R. A. and Terry , B. 1975 . Debt management and the use of leasing finance in UK corporate financing strategies . Journal of Business Finance and Accounting , 2 : 295 – 314 .
   Google Scholar
• Ferri , M. and Jones , W. 1979 . Determinants of financial structure: a new methodological approach . Journal of Finance , 34 : 631 – 644 .
   Web of Science ®Google Scholar
• Franks , J. R. and Hodges , S. D. 1978 . Valuation of financial lease contracts: a note . Journal of Finance , 33 : 657 – 669 .
   Web of Science ®Google Scholar
• Greene , W. H. 1991 . LIMDEP User's Manual and Reference Guide Version 6.0 , 565 – 571 . Econometric Software, Inc .
   Google Scholar
• Hull , J. C. and Hubbard , G. L. 1980 . Lease evaluation in the UK: current theory and practice . Journal of Business Finance and Accounting , 7 : 619 – 637 .
   Google Scholar
• Klein , B. , Crawford , R. and Alchian , A. 1978 . Vertical integration, appropriate rests and the competitive contracting process . Journal of Law and Economics , 21 : 297 – 326 .
   Web of Science ®Google Scholar
• Maddala , G. S. 1988 . Introduction to Econometrics , 283 – 289 . Macmillan .
   Google Scholar
• Marsh , P. 1982 . The choice between equity and debt: an empirical study . Journal of Finance , 37 : 121 – 144 .
   Web of Science ®Google Scholar
• Myers , S. C. , Dill , D. A. and Bautista , A. J. 1976 . Valuation of financial lease contracts . Journal of Finance , 31 : 799 – 819 .
   Web of Science ®Google Scholar
• Myers , S. C. 1977 . Determinants of corporate borrowing . Journal of Financial Economics , November : 147 – 176 .
   Web of Science ®Google Scholar
• Remmers , L. , Stonehill , A. , Wright , R. and Beekhuisen , T. 1975 . Industry and size as debt ratio determinants in manufacturing internationally . Financial Management , 3 Spring
   Google Scholar
• Scott , D. F. Jr. 1972 . Evidence on the importance of financial structure . Financial Management , 1 Summer
   Google Scholar
• Sykes , A. 1976 . The Lease-Buy Decision , Management Survey Report No 29 London : British Institute of Management .
   Google Scholar
• Taylor , P. and Turley , S. 1985 . The views of management on accounting for leases . Accounting and Business Research , Winter : 59 – 67 .
   Google Scholar
• Tomkins , C. R. , Lowe , J. F. and Morgan , E. J. 1979 . An Economic Analysis of the Financial Leasing Industry , Hampshire : Saxon House .
   Google Scholar