TY - GEN

T1 - Specificity of leasing companies analysis

T2 - 31st International Business Information Management Association Conference: Innovation Management and Education Excellence through Vision 2020, IBIMA 2018

AU - Voronova, Elena A.

AU - Kovalev, Valery V.

AU - Kovalev, Vitaly V.

N1 - Publisher Copyright: © 2018 Elsevier Ltd. All rights reserved. Copyright: Copyright 2019 Elsevier B.V., All rights reserved.

PY - 2018

Y1 - 2018

N2 - 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.

AB - 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.

KW - Assessment of the leasing company

KW - Assets of the leasing company

KW - Economical standing

KW - Equity

KW - Leasing portfolio

UR - http://www.scopus.com/inward/record.url?scp=85060800559&partnerID=8YFLogxK

M3 - Conference contribution

AN - SCOPUS:85060800559

T3 - Proceedings of the 31st International Business Information Management Association Conference, IBIMA 2018: Innovation Management and Education Excellence through Vision 2020

SP - 2078

EP - 2088

BT - Proceedings of the 31st International Business Information Management Association Conference, IBIMA 2018

A2 - Soliman, Khalid S.

PB - IBIMA

Y2 - 25 April 2018 through 26 April 2018

ER -