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IFRS 16 and Corporate Financial Performance in Italy : An Empirical Post-Implementation Analysis.
・ISBN 978-3-030-71632-5 hard EUR 129.99
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| 著者・編者 | Raoli, Elisa, |
|---|---|
| シリーズ | Contributions to Finance and Accounting |
| 出版社 | (Springer, GW) |
| 出版年月 | 2021.04 |
| ページ数 | 126 pp. |
| 言語 | ENG |
| ニュース番号 | ＜663-579 663-P1663＞ |
解説
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.