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IFRS 16 and corporate financial perf...

Raoli, Elisa.

IFRS 16 and corporate financial performance in Italyan empirical post-implementation analysis /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	IFRS 16 and corporate financial performance in Italyby Elisa Raoli.
其他題名:	an empirical post-implementation analysis /
作者:	Raoli, Elisa.
出版者:	Cham :Springer International Publishing :2021.
面頁冊數:	vi, 126 p. :ill. (some col.), digital ;24 cm.
Contained By:	Springer Nature eBook
標題:	LeasesAccounting
電子資源:	https://doi.org/10.1007/978-3-030-71633-2
ISBN:	9783030716332$q(electronic bk.)

IFRS 16 and corporate financial performance in Italyan empirical post-implementation analysis /
Raoli, Elisa.

IFRS 16 and corporate financial performance in Italyan empirical post-implementation analysis /[electronic resource] :by Elisa Raoli. - Cham :Springer International Publishing :2021. - vi, 126 p. :ill. (some col.), digital ;24 cm. - Contributions to finance and accounting,2730-6038. - Contributions to finance and accounting..

Chapter 1. Introduction -- Chapter 2. Lease accounting framework and the development of international Accounting standards -- Chapter 3. Lease accounting literature review and hypotheses development -- Chapter 4. Post-implementation analysis of IFRS 16 on companies' financial Structure, economic and financial performance.

This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies' financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies' financial statements, economic and financial performance, on market reactions and on financial statement' users.

ISBN: 9783030716332$q(electronic bk.)

Standard No.: 10.1007/978-3-030-71633-2doiSubjects--Uniform Titles:

International financial reporting standards.
Subjects--Topical Terms:

890886
Leases
--Accounting

LC Class. No.: HF5681.L3 / R365 2021

Dewey Class. No.: 657.75

IFRS 16 and corporate financial performance in Italyan empirical post-implementation analysis /
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