„Leasing remains an enigma in both mature and emerging economies.“                         (Boobyer 2003, S. 1).

Leasing was considered a "mystery" for a long time, and this reputation still remains given the steadily growing leasing rates in mature and emerging markets. The Institute for Leasing Research at the University of Cologne studies the scientific foundation of this financial instrument for more than 20 years. In addition to basic analyses - e.g. regarding the profitability, the Institute also focuses on current issues.

The operation of the Institute is carried by the "Verein zur Förderung des Forschungsinstituts für Leasing an der Universität zu Köln e.V.".