@article{1436189,
      recid = {1436189},
      author = {Raoli, Elisa,},
      title = {IFRS 16 and corporate financial performance in Italy : an  empirical post-implementation analysis /},
      pages = {1 online resource (vi, 126 pages) :},
      abstract = {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's users.},
      url = {http://library.usi.edu/record/1436189},
      doi = {https://doi.org/10.1007/978-3-030-71633-2},
}