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- W1985655931 abstract "* Several approaches to lease-cost measurement have been presented and discussed in the literature [1, 3, 5, 12, 13], while some recent literature attempts to examine the cost of leasing in the efficient capital markets framework [6, 8, 9]. Further, Sorensen and Johnson [14] and Roberts and Gudikunst [10] have empirically measured the actual or direct cost for a sample of lease contracts. Although these two empirical studies provide valuable insight into the leaseversus-borrow-and-purchase decision for profitseeking firms, they provide very little information about the relative cost of leasing versus borrowing for the not-for-profit hospital. In a recent study [4] that parallels the studies in the for-profit sector, we found that the effective interest cost on a sample of not-for-profit hospital leases is generally high in absolute terms, ranging between 13% and 25%. We also found that many hospital officials" @default.
- W1985655931 created "2016-06-24" @default.
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- W1985655931 date "1979-01-01" @default.
- W1985655931 modified "2023-09-23" @default.
- W1985655931 title "Lease-Cost Measurement of Hospital Equipment under Cost-Based Reimbursement" @default.
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- W1985655931 doi "https://doi.org/10.2307/3665346" @default.
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