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IFRS 16 and Corporate Financial Performance in Italy = An Empirical Post-Implementation Analysis /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	IFRS 16 and Corporate Financial Performance in Italy/ by Elisa Raoli.
其他題名:	An Empirical Post-Implementation Analysis /
作者:	Raoli, Elisa.
面頁冊數:	VI, 126 p. 10 illus., 4 illus. in color.online resource. :
Contained By:	Springer Nature eBook
標題:	Accounting/Auditing. -
電子資源:	https://doi.org/10.1007/978-3-030-71633-2
ISBN:	9783030716332

IFRS 16 and Corporate Financial Performance in Italy = An Empirical Post-Implementation Analysis /
Raoli, Elisa.

IFRS 16 and Corporate Financial Performance in ItalyAn Empirical Post-Implementation Analysis /[electronic resource] :by Elisa Raoli. - 1st ed. 2021. - VI, 126 p. 10 illus., 4 illus. in color.online resource. - Contributions to Finance and Accounting,2730-6046. - 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

Standard No.: 10.1007/978-3-030-71633-2doiSubjects--Topical Terms:

669239
Accounting/Auditing.

LC Class. No.: HF5601-5689

Dewey Class. No.: 657

IFRS 16 and Corporate Financial Performance in Italy = An Empirical Post-Implementation Analysis /
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