LEADER 04052nam 2200469 450 001 9910484524903321 005 20231110230628.0 010 $a3-030-71633-3 035 $a(CKB)4100000011912121 035 $a(MiAaPQ)EBC6577305 035 $a(Au-PeEL)EBL6577305 035 $a(OCoLC)1249474938 035 $a(PPN)255293925 035 $a(EXLCZ)994100000011912121 100 $a20211210d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aIFRS 16 and corporate financial performance in Italy $ean empirical post-implementation analysis /$fElisa Raoli 210 1$aCham, Switzerland :$cSpringer,$d[2021] 210 4$d©2021 215 $a1 online resource (130 pages) 225 0 $aContributions to Finance and Accounting 311 $a3-030-71632-5 327 $aIntro -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: Lease Accounting Framework and the Development of International Accounting Standards -- 2.1 Lease Accounting Regulation Throughout the History -- 2.2 The Statement of Financial Accounting No. 13: Accounting for Leases (SFAS 13) -- 2.3 The International Accounting Standard 17: Leasing (IAS 17) -- 2.4 Lease Accounting for the Lessee Under the IAS 17 -- 2.4.1 Finance Lease -- 2.4.2 Operating Lease -- 2.5 Lease Accounting for the Lessor Under IAS 17 -- 2.5.1 Finance Lease -- 2.5.2 Operating Lease -- 2.6 Main Criticisms of IAS 17 and the Transition to the New Accounting Standard -- 2.7 The New International Financial Reporting Standard: IFRS 16 -- 2.7.1 Identifying a Lease -- 2.8 Lease Accounting for the Lessee Under IFRS 16 -- 2.9 Lease Accounting for the Lessor Under IFRS 16 -- 2.9.1 Finance Lease -- 2.9.2 Operating Lease -- 2.10 The Relevant Changes Introduced by IFRS 16 -- 2.10.1 Lease Definition -- 2.10.2 Lease Classification -- 2.10.3 The Initial Recognition and the Subsequent Measurement -- 2.10.4 The Determination of the Right-of-Use Liability and the Right-of-Use Asset -- 2.10.5 The Assessment of the Lease Term -- 2.10.6 The Discount Rate -- 2.10.7 Sub-leasing Accounting -- References -- Chapter 3: Lease Accounting Literature Review and Hypotheses Development -- 3.1 The Determinants (Explanatory Variables) of Off-Balance Sheet Leases -- 3.1.1 Leverage and Financial Constraints -- 3.1.2 Ownership Structure -- 3.1.3 The Nature of Underlying Asset -- 3.1.4 Growth Opportunities -- 3.1.5 Taxes -- 3.1.6 Size -- 3.2 The Relationship Between Capitalization of Off-Balance Sheet Leases and the Economic and Financial Performance -- 3.3 Reactions of Market Operators and Financial Statements Users -- References. 327 $aChapter 4: Post-Implementation Analysis of IFRS 16 on Companies´ Financial Structure, Economic and Financial Performance -- 4.1 Sample Selection -- 4.2 The Empirical Analysis on Determinants (Explanatory Variables) of Off-Balance Sheet Leases -- 4.2.1 Variables Description and Research Design -- 4.2.2 Results and Discussion -- 4.3 Post-Implementation Analysis of IFRS 16 on Companies´ Financial Structure and Economic and Financial Performance -- 4.3.1 Variables Description and Research Design -- 4.3.2 Results and Discussion -- 4.3.3 Industry Analysis -- 4.4 Reaction of Market Operators and Financial Statement Users -- 4.4.1 Variables Description and Research Design -- 4.4.2 Results and Discussion -- 4.5 Conclusions and Limitations -- References -- Appendix. 410 0$aContributions to Finance and Accounting 606 $aLeases$xAccounting$xStandards 606 $aInternational business enterprises$xAccounting$xStandards 615 0$aLeases$xAccounting$xStandards. 615 0$aInternational business enterprises$xAccounting$xStandards. 676 $a657.75 700 $aRaoli$b Elisa$0763647 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910484524903321 996 $aIFRS 16 and Corporate Financial Performance in Italy$91902294 997 $aUNINA