Publications
The Canadian Productivity Review
The Impact of Leased and Rented Assets on Industry Productivity Measurement
References
Archived Content
Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please "contact us" to request a format other than those available.
Andrew, G.M., and D.J. Gilstad. 2005. "A Generation of Bias against Leasing." Journal of Equipment Lease Financing 23 (2): 1–14.
Canada Revenue Agency. General Index of Financial Information (GIFI). Catalogue no. RC4088E. Available at: http://www.cra-arc.gc.ca/E/pub/tg/rc4088/rc4088-12e.pdf (accessed June 13, 2014).
Chartered Professional Accountants (CPA) of Canada. 2014. CPA Canada Handbook – Accounting. Part II – Accounting Standards for Private Enterprises, Section 3065, Leases. Available at: www.knotia.ca (accessed June 12, 2014).
Durocher, S. 2008. "Canadian Evidence of the Constructive Capitalization of Operating Leases." Accounting Perspectives 7 (3): 227–256.
Eisfeldt, A., and A. Rampini. 2009. "Leasing, Ability to Repossess, and Debt Capacity." The Review of Financial Studies 22 (4): 1621–1657.
Imhoff, E., and J. Thomas. 1988. "Economic Consequences of Accounting Standards: The Lease Disclosure Rule Change." Journal of Accounting and Economics 10: 277–310.
Lin, J.-R., C.-J. Wang, D.-W. Chou and F.-C. Chueh. 2013. "Financial constraint and the choice between leasing and debt." International Review of Economics and Finance 27: 171–182.
McGregor, W. 1996. Accounting for Leases: A New Approach: recognition by lessees of assets and liabilities arising under lease contracts. Financial Accounting Series no. 163-A. Norwalk, Connecticut: International Accounting Standards Board. July.
Miller, M., and C. Upton. 1976. "Leasing, buying, and the Cost of Capital Services." Journal of Finance 31 (3): 761–786.
Modigliani, F., and M. Miller. 1958. "The Cost of Capital, Corporation Finance and the Theory of Investment." American Economic Review 48 (3): 261–297.
Myers, S. 2001. "Capital Structure." Journal of Economic Perspectives 15 (2): 81–102.
Myers, S., D. Dill, and A. Bautista. 1976. "Valuation of Financial Lease Contracts." Journal of Finance 31 (3): 799–819.
Nailor, H., and A. Lennard. 2000. Leases: Implementation of a New Approach. Financial Accounting Series no. 206-A. Norwalk, Connecticut: Financial Accounting Standards Board. February.
Rampini, A., and S. Viswanathan. 2012. Collateral and Capital Structure. Working Paper. Durham, North Carolina: Duke University.
Rispoli, L. 2009. Trends in Gross Domestic Product and Self-employment of Unincorporated Enterprises in the Canadian Economy, 1987 to 2005. Insights on the Canadian Economy, no. 24. Statistics Canada Catalogue no. 11-624-M. Ottawa: Statistics Canada. Available at: http://www.statcan.gc.ca/pub/11-624-m/11-624-m2009024-eng.htm (accessed June 13, 2014).
Statistics Canada. 2007. Hierarchical Structure of the Input-Output Commodity Classification. Available at: http://www23.statcan.gc.ca/imdb-bmdi/document/1401_D11_T9_V1-eng.pdf (accessed June 13, 2014).
Statistics Canada. 2012. Snapshot of Canadian Agriculture. Statistics Canada Catalogue no. 95-640-X. Last updated May 23, 2012. Available at: http://www.statcan.gc.ca/pub/95-640-x/2012002/00-eng.htm (accessed June 23, 2014).
- Date modified: