Téléchargez le livre : IFRS 16 and Corporate Financial Performance in Italy

IFRS 16 and Corporate Financial Performance in Italy

An Empirical Post-Implementation Analysis de

Éditeur :

Springer


Collection :

Contributions to Finance and Accounting

Paru le : 2021-04-27

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Description


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. 
 
Pages
126 pages
Collection
Contributions to Finance and Accounting
Parution
2021-04-27
Marque
Springer
EAN papier
9783030716325
EAN PDF
9783030716332
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
12
Taille du fichier
1853 Ko
Prix
126,59 €
EAN EPUB
9783030716332
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
12
Taille du fichier
2028 Ko
Prix
126,59 €

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