IFRS 16 and Corporate Financial Performance in Italy An Empirical Post-Implementation Analysis / by Elisa Raoli.

IFRS 16 and Corporate Financial Performance in Italy An Empirical Post-Implementation Analysis /

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. Pre...

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Bibliographic Details
Main Author: Raoli, Elisa (Author)
Corporate Author: SpringerLink (Online service)
Format: Electronic eBook
Language:English
Published: Cham : Springer International Publishing : Imprint: Springer, 2021.
Edition:1st ed. 2021.
Series:Contributions to finance and accounting.
Subjects:
Accounting.
Bookkeeping.
Online Access: Full text (Wentworth users only)
Description
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. .
Physical Description:VI, 126 pages 10 illustrations, 4 illustrations in color : online resource.
ISBN:9783030716332
ISSN:2730-6038
DOI:10.1007/978-3-030-71633-2

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