東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

IFRS 16 and corporate financial perf...

Raoli, Elisa.

FindBook

Google Book

Amazon

博客來

IFRS 16 and corporate financial performance in Italy = an empirical post-implementation analysis /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	IFRS 16 and corporate financial performance in Italy/ by Elisa Raoli.
其他題名:	an empirical post-implementation analysis /
作者:	Raoli, Elisa.
出版者:	Cham :Springer International Publishing : : 2021.,
面頁冊數:	vi, 126 p. :ill. (some col.), digital ;24 cm.
內容註:	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.
Contained By:	Springer Nature eBook
標題:	Leases - Accounting -
電子資源:	https://doi.org/10.1007/978-3-030-71633-2
ISBN:	9783030716332

IFRS 16 and corporate financial performance in Italy = an empirical post-implementation analysis /
Raoli, Elisa.

IFRS 16 and corporate financial performance in Italyan empirical post-implementation analysis /[electronic resource] :by Elisa Raoli. - Cham :Springer International Publishing :2021. - vi, 126 p. :ill. (some col.), digital ;24 cm. - Contributions to finance and accounting,2730-6038. - Contributions to finance and accounting..

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.

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.

ISBN: 9783030716332

Standard No.: 10.1007/978-3-030-71633-2doiSubjects--Uniform Titles:

International financial reporting standards.
Subjects--Topical Terms:

3493838
Leases
--Accounting

LC Class. No.: HF5681.L3 / R365 2021

Dewey Class. No.: 657.75

IFRS 16 and corporate financial performance in Italy = an empirical post-implementation analysis /
LDR:02279nmm a2200337 a 4500 001 2239637
003 DE-He213
005 20210723160831.0
006 m d
007 cr nn 008maaau
008 211111s2021 sz s 0 eng d
020 $a 9783030716332 $q (electronic bk.)
020 $a 9783030716325 $q (paper)
024 7 $a 10.1007/978-3-030-71633-2 $2 doi
035 $a 978-3-030-71633-2
040 $a GP $c GP
041 0 $a eng
050 4 $a HF5681.L3 $b R365 2021
072 7 $a KFCF $2 bicssc
072 7 $a BUS001010 $2 bisacsh
072 7 $a KFCF $2 thema
082 0 4 $a 657.75 $2 23
090 $a HF5681.L3 $b R215 2021
100 1 $a Raoli, Elisa. $3 3493837
245 1 0 $a IFRS 16 and corporate financial performance in Italy $h [electronic resource] : $b an empirical post-implementation analysis / $c by Elisa Raoli.
260 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2021.
300 $a vi, 126 p. : $b ill. (some col.), digital ; $c 24 cm.
490 1 $a Contributions to finance and accounting, $x 2730-6038
505 0 $a 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.
520 $a 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.
630 0 0 $a International financial reporting standards. $3 1314166
650 0 $a Leases $x Accounting $x Standards. $3 3493838
650 0 $a International business enterprises $x Accounting $x Standards. $3 686984
650 0 $a Accounting $x Standards $x Evaluation. $3 3493839
650 0 $a Financial statements $x Standards $x Evaluation. $3 3493840
650 1 4 $a Financial Accounting. $3 2194997
650 2 4 $a Accounting/Auditing. $3 895555
710 2 $a SpringerLink (Online service) $3 836513
773 0 $t Springer Nature eBook
830 0 $a Contributions to finance and accounting. $3 3488367
856 4 0 $u https://doi.org/10.1007/978-3-030-71633-2
950 $a Business and Management (SpringerNature-41169)