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

SKU: 9783030716332

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Additional information

Full Title

IFRS 16 and Corporate Financial Performance in Italy An Empirical Post-Implementation Analysis
Author(s)

Elisa Raoli
Edition
ISBN

9783030716332, 9783030716325
Publisher

Springer
Format

PDF and EPUB

Description

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.   

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