Specificity of leasing companies analysis: The case of Russia

Elena A. Voronova, Valery V. Kovalev, Vitaly V. Kovalev

Research output: Chapter in Book/Report/Conference proceedingConference contributionResearchpeer-review

1 Scopus citations

Abstract

The subjects of the article are leasing companies, their financial position and specificity of its assessment. The main conclusion includes the fact that the leasing business has its own specificity and the transformation of the reporting of the leasing company for its subsequent analysis based on known generally accepted coefficients does not give a proper understanding of the financial situation of the leasing company. The specificity of the economic analysis of leasing companies are described, and a number of significant differences in analysis based on RAS and IFRS reporting are established in the article. The article systematizes and describes the main parameters for assessing leasing companies. The author's valuation model from the position of the lender of the transaction is given, the criteria values of the quantitative parameters of the assessment are determined, as well as the qualitative elements of this model. The model given in this article can be used by specialists working in different companies, which may be contracted by leasing companies. For example, the model can be applied by commercial banks when making decisions about lending to borrowers - leasing companies. The valuation model presented in the article is a universal tool for assessing the financial and property situation of a leasing company outside of the link to a specific sector or branch of activity in the leasing market; it allows interested persons to evaluate the leasing company, its financial stability, financial position.

Original languageEnglish
Title of host publicationProceedings of the 31st International Business Information Management Association Conference, IBIMA 2018
Subtitle of host publicationInnovation Management and Education Excellence through Vision 2020
EditorsKhalid S. Soliman
PublisherIBIMA
Pages2078-2088
Number of pages11
ISBN (Electronic)9780999855102
StatePublished - 2018
Event31st International Business Information Management Association Conference: Innovation Management and Education Excellence through Vision 2020, IBIMA 2018 - Milan, Italy
Duration: 25 Apr 201826 Apr 2018

Publication series

NameProceedings of the 31st International Business Information Management Association Conference, IBIMA 2018: Innovation Management and Education Excellence through Vision 2020

Conference

Conference31st International Business Information Management Association Conference: Innovation Management and Education Excellence through Vision 2020, IBIMA 2018
CountryItaly
CityMilan
Period25/04/1826/04/18

Scopus subject areas

  • Information Systems and Management
  • Management Information Systems

Keywords

  • Assessment of the leasing company
  • Assets of the leasing company
  • Economical standing
  • Equity
  • Leasing portfolio

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