The world of B2B leasing

Khushi Manjunath; Sundar Srinivasan; Praveen George

doi:10.59400/fefs.v1i1.348

Khushi Manjunath Samsung Research Institute, Bengaluru, Karnataka 560037, India
Sundar Srinivasan Samsung Research Institute, Bengaluru, Karnataka 560037, India
Praveen George Samsung Research Institute, Bengaluru, Karnataka 560037, India

Article ID: 348

169 Views, 111 PDF Downloads

DOI: https://doi.org/10.59400/fefs.v1i1.348

Keywords: B2B leasing; sustainability; financial instrument

Abstract

The world of business-to-business (B2B) has undergone significant evolution, transforming from a conventional financial practice into a strategic tool for modern enterprises. This research paper delves into the multifaceted realm of B2B leasing, aiming to provide a comprehensive understanding of its intricacies, benefits, challenges, and future prospects. In an era marked by economic uncertainty, environmental awareness, and an increased focus on sustainability, B2B leasing stands as a versatile and strategic financial instrument deserving of thorough examination. This research endeavors to equip businesses, policymakers, and industry stakeholders with insights to navigate the dynamic world of B2B leasing effectively.

References

[1]Laurence C. Leasing in Emerging Markets. The World Bank; 1996.

[2]Unlawful terms in B2B (commercial) leases. Available online: https://seeds.law/en/news-insights/unlawful-terms-in-b2b-commercial-leases (accessed on 12 September 2023).

[3]Finance lease. Available online: https://www.wallstreetmojo.com/finance-lease/ (accessed on 21 December 2023).

[4]Tardi C. Operating lease: How it works and differs from a finance lease. Available online: https://www.investopedia.com/terms/o/operatinglease.asp (accessed on 21 December 2023).

[5]Fernando J. Net present value (NPV): What it means and steps to calculate it. Available online: https://www.investopedia.com/terms/n/npv.asp (accessed on 19 December 2023).

[6]CFA Journal. Finance lease: What is it? and how does it work? Available online: https://www.cfajournal.org/finance-lease/#google_vignette (accessed on 21 December 2023).

[7]Lenovo. Leasing is the simpler, smarter way to manage your technology strategy. Available online: https://www.lenovo.com/in/en/leasing?orgRef=https%253A%252F%252Fwww.bing.com%252F# (accessed on 19 December 2023).

[8]Wang Y, Richardson DS. To buy or to lease: The advantages and costs of leasing versus buying scientific instruments for academic core facilities. European Molecular Biology Organization Reports 2020; 21(5): e49971. doi: 10.15252/embr.202049971

[9]Hemel D. The economic logic of the lease/loan distinction in bankruptcy. The Yale Law Journal 2011; 120: 1492–1530.

[10]ReportLinker. Leasing Global Market Report 2023. Available online: https://www.reportlinker.com/p06229737/Leasing-Global-Market-Report.html?utm_source=GNW (accessed on 19 December 2023).

[11]ICDP. The future of the business sector and leasing. Available online: https://www.icdp.net/blog/the-future-of-the-business-sector-and-leasing (accessed on 21 December 2023).

[12]Gavazzi A. Leasing and secondary markets: Theory and evidence from commercial aircraft. Journal of Political Economy 2011; 119(2): 325–377. doi: 10.1086/660730

[13]Halper EB. Shopping Center and Store Leases. Law Journal Seminars Press; 2003.

[14]Igal H, Alessandro L. The role of leasing under adverse selection. Journal of Political Economy 2002; 110(1): 113–143. doi: 10.1086/324387

[15]Terry AI, Amembal SP. Handbook of Leasing: Techniques and Analysis. Petrocelli Books; 1982.

[16]Weidner DJ. New FASB rules on accounting for leases: A Sarbanes-Oxley promise delivered. The Business Lawyer 2017; 72(2): 367–404.

[17]Weidner DJ. Synthetic leases: Structured finance, financial accounting and tax ownership. The Journal of Corporation Law 2000; 25: 445–487. doi: 10.2139/ssrn.219588

[18]Gleeson B. Global Leasing Report: Continuous Growth and Bright Prospects for the Global Leasing Industry. White Clarke Group; 2017.

[19]GlobeNewswire. Global electronics industry embraces sustainability with green electronics manufacturing, aims to combat e-waste crisis. Available online: https://www.globenewswire.com/en/news-release/2023/09/27/2750388/28124/en/Global-Electronics-Industry-Embraces-Sustainability-with-Green-Electronics-Manufacturing-Aims-to-Combat-E-Waste-Crisis.html (accessed on 13 December 2023).

[20]Merrill TW. The economics of leasing. Journal of Legal Analysis 2020; 12: 221–272. doi: 10.1093/jla/laaa003

[21]GlobeNewswire. Leasing global market report 2022. Available online: https://www.globenewswire.com/news-release/2022/02/15/2384904/0/en/Leasing-Global-Market-Report-2022.html (accessed on 21 December 2023).

[22]Finance Management. Difference between operating and financial lease. Available online: https://efinancemanagement.com/sources-of-finance/difference-between-operating-and-financial-lease (accessed on 21 December 2023).