001436189 000__ 03464cam\a2200589\i\4500
001436189 001__ 1436189
001436189 003__ OCoLC
001436189 005__ 20230309004013.0
001436189 006__ m\\\\\o\\d\\\\\\\\
001436189 007__ cr\un\nnnunnun
001436189 008__ 210501s2021\\\\sz\a\\\\ob\\\\000\0\eng\d
001436189 019__ $$a1249474938
001436189 020__ $$a9783030716332$$q(electronic bk.)
001436189 020__ $$a3030716333$$q(electronic bk.)
001436189 020__ $$z3030716325
001436189 020__ $$z9783030716325
001436189 0247_ $$a10.1007/978-3-030-71633-2$$2doi
001436189 035__ $$aSP(OCoLC)1249074912
001436189 040__ $$aYDX$$beng$$erda$$epn$$cYDX$$dGW5XE$$dEBLCP$$dOCLCO$$dOCLCF$$dN$T$$dUKAHL$$dMUU$$dBRX$$dOCLCO$$dOCLCQ$$dOCLCO$$dCOM$$dOCLCQ
001436189 049__ $$aISEA
001436189 050_4 $$aHF5681.L3
001436189 08204 $$a657/.75$$223
001436189 1001_ $$aRaoli, Elisa,$$eauthor.
001436189 24510 $$aIFRS 16 and corporate financial performance in Italy :$$ban empirical post-implementation analysis /$$cElisa Raoli.
001436189 264_1 $$aCham, Switzerland :$$bSpringer,$$c[2021]
001436189 300__ $$a1 online resource (vi, 126 pages) :$$billustrations (some color)
001436189 336__ $$atext$$btxt$$2rdacontent
001436189 337__ $$acomputer$$bc$$2rdamedia
001436189 338__ $$aonline resource$$bcr$$2rdacarrier
001436189 4901_ $$aContributions to finance and accounting,$$x2730-6038
001436189 504__ $$aIncludes bibliographical references.
001436189 5050_ $$aChapter 1. Introduction -- Chapter 2. Lease accounting framework and the development of international Accounting standards -- Chapter 3. Lease accounting literature review and hypotheses development -- Chapter 4. Post-implementation analysis of IFRS 16 on companies' financial Structure, economic and financial performance.
001436189 506__ $$aAccess limited to authorized users.
001436189 520__ $$aThis book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies' financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies' financial statements, economic and financial performance, on market reactions and on financial statement's users.
001436189 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed May 13, 2021).
001436189 63000 $$aInternational financial reporting standards.
001436189 650_0 $$aLeases$$xAccounting$$xStandards.
001436189 650_0 $$aInternational business enterprises$$xAccounting$$xStandards.
001436189 650_0 $$aAccounting$$xStandards$$xEvaluation.
001436189 650_0 $$aFinancial statements$$xStandards$$xEvaluation.
001436189 650_6 $$aBaux$$xComptabilité$$xNormes.
001436189 650_6 $$aEntreprises multinationales$$xComptabilité$$xNormes.
001436189 650_6 $$aComptabilité$$xNormes$$xÉvaluation.
001436189 655_0 $$aElectronic books.
001436189 77608 $$iPrint version:$$z9783030716325$$w(OCoLC)1237632604
001436189 830_0 $$aContributions to finance and accounting,$$x2730-6038
001436189 852__ $$bebk
001436189 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-71633-2$$zOnline Access$$91397441.1
001436189 909CO $$ooai:library.usi.edu:1436189$$pGLOBAL_SET
001436189 980__ $$aBIB
001436189 980__ $$aEBOOK
001436189 982__ $$aEbook
001436189 983__ $$aOnline
001436189 994__ $$a92$$bISE