IFRS 16 and corporate financial performance in Italy : an empirical post-implementation analysis / Elisa Raoli.
2021
HF5681.L3
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Title
IFRS 16 and corporate financial performance in Italy : an empirical post-implementation analysis / Elisa Raoli.
Author
Raoli, Elisa, author.
ISBN
9783030716332 (electronic bk.)
3030716333 (electronic bk.)
3030716325
9783030716325
3030716333 (electronic bk.)
3030716325
9783030716325
Published
Cham, Switzerland : Springer, [2021]
Language
English
Description
1 online resource (vi, 126 pages) : illustrations (some color)
Other Standard Identifiers
10.1007/978-3-030-71633-2 doi
Call Number
HF5681.L3
Dewey Decimal Classification
657/.75
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's users.
Bibliography, etc. Note
Includes bibliographical references.
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Access limited to authorized users.
Source of Description
Online resource; title from PDF title page (SpringerLink, viewed May 13, 2021).
Series
Contributions to finance and accounting, 2730-6038
Available in Other Form
Print version: 9783030716325
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Table of Contents
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.
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.