Please use this identifier to cite or link to this item:
http://hdl.handle.net/1942/34677
Title: | Leasing as an Alternative Form of Financing within Family Businesses: The Important Advisory Role of the Accountant | Authors: | MICHIELS, Anneleen SCHEPERS, Jelle VANDEKERKHOF, Pieter CIRILLO, Alessandro |
Issue Date: | 2021 | Publisher: | {MDPI} {AG} | Source: | Sustainability (Basel), 13 (12) (Art N° 6978) | Abstract: | Although leasing can be an interesting financing option from an economic point of view, family businesses are found to be less prone to lease. In this study, we examine the view of the external accountant on leasing as an alternative form of financing within family businesses. After all, as the most trusted advisor, the accountant likely has a significant influence on the financial decisions that are taken within private family businesses. By means of an exploratory qualitative study, we examine what factors influence the advice for a particular financing option and the accountant’s recommendation to lease or not to lease within family businesses. By combining the extant literature with the results of this exploratory qualitative research, we formulate propositions that form fruitful avenues for future research. | Keywords: | family businesses;financing;leasing | Document URI: | http://hdl.handle.net/1942/34677 | e-ISSN: | 2071-1050 | DOI: | 10.3390/su13126978 | ISI #: | WOS:000666658600001 | Rights: | Copyright: © 2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https:// creativecommons.org/licenses/by/ 4.0/). | Category: | A1 | Type: | Journal Contribution | Validations: | ecoom 2022 |
Appears in Collections: | Research publications |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
sustainability-13-06978-v2.pdf | Published version | 535.84 kB | Adobe PDF | View/Open |
WEB OF SCIENCETM
Citations
2
checked on Apr 30, 2024
Page view(s)
52
checked on Sep 7, 2022
Download(s)
28
checked on Sep 7, 2022
Google ScholarTM
Check
Altmetric
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.