IFRS 16 and Corporate Financial Performance in Italy is popular PDF and ePub book, written by Elisa Raoli in 2021-04-27, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, IFRS 16 and Corporate Financial Performance in Italy can be Read Online from any device for your convenience.
IFRS 16 and Corporate Financial Performance in Italy Book PDF 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’ users.
Detail Book of IFRS 16 and Corporate Financial Performance in Italy PDF
- Author : Elisa Raoli
- Release : 27 April 2021
- Publisher : Springer Nature
- ISBN : 9783030716332
- Genre : Business & Economics
- Total Page : 130 pages
- Language : English
- PDF File Size : 12,8 Mb
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