IFRS 16 and Corporate Financial Performance in Italy

An Empirical Post-Implementation Analysis

Gebonden Engels 2021 9783030716325
Verwachte levertijd ongeveer 9 werkdagen

Samenvatting

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. 

 

Specificaties

ISBN13:9783030716325
Taal:Engels
Bindwijze:gebonden
Uitgever:Springer International Publishing

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Inhoudsopgave

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.

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        IFRS 16 and Corporate Financial Performance in Italy