IFRS 16 and Corporate Financial Performance in Italy : An Empirical Post-Implementation Analysis / by Elisa Raoli

By:

Raoli, Elisa [VerfasserIn]

Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: Contributions to Finance and Accounting | Springer eBook CollectionPublisher: Cham : Springer International Publishing, 2021Publisher: Cham : Imprint: Springer, 2021Edition: 1st ed. 2021Description: 1 Online-Ressource (VI, 126 p. 10 illus., 4 illus. in color.)ISBN:

9783030716332

Subject(s):

Additional physical formats: 9783030716325 | 9783030716349 | 9783030716356 | Erscheint auch als: 9783030716325 Druck-Ausgabe | Erscheint auch als: 9783030716349 Druck-Ausgabe | Erscheint auch als: 9783030716356 Druck-Ausgabe | Erscheint auch als: IFRS 16 and corporate financial performance in Italy. Druck-Ausgabe Cham, Switzerland : Springer, 2021. vi, 126 SeitenDDC classification:

657 23

DOI: DOI: 10.1007/978-3-030-71633-2Online resources:

Summary: 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.Summary: 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. .PPN: PPN: 1756957681Package identifier: Produktsigel: ZDB-2-BUM | ZDB-2-SEB | ZDB-2-SXBM

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