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Most high-ranking journals in business and management research tend to publish which type of studies:
Operating Leases
Leasing agreements for assets where the lessor retains ownership, and the lessee uses the asset for a specified period.
Financial Leases
Long-term leases that are non-cancellable and include terms to buy the asset at the end of the lease period.
Equity Options
Financial derivatives that give the holder the right, but not the obligation, to buy or sell a stock at a specified price before a certain date.
CCA Tax Shield
A deduction that allows businesses to depreciate the cost of an asset over time for tax purposes, reducing their taxable income.
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