Journal of Equipment Lease Financing

Drivers of Success in the U.S. Equipment Lease and Financing Industry
By Sarah J. Marsh, Ph.D.
Corporate culture resources and the relationship with the leasing parent are significant and positive predictors of performance. This study shows that those firms whose leaders intellectually stimulate their employees or help them see problems in new ways have significantly better performance than other firms.

Credit Risk: Contract Characteristics for Success
By James P. Murtagh, Ph.D.
Leasing companies need reliable information to assess the default risk on lease contracts. This article examines successful and failed equipment leases for 12 recent quarters. The findings indicate that contract characteristics, industry factors, and economic factors each influence lease default rates.
Capital Adequacy: Is Your Company Prepared for Basel II Implementation?
By Stephen McCrory
Interpretation of the final draft of the Basel II Accord is a moving target. What will happen to lessors with the new emphasis on minimum capital requirements, supervisory review, and market risk? The timing of Basel II's domestic implementation also is uncertain today.
Article of the Year for 2004 Winner Announced
Annual Article of the Year winner announced - Selling Lease Receivables in a Post-Enron World: True-sale Opinions and Revenue Recognition written by William S. Veatch.