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

• Autore: Raoli Elisa
• Pubblicazione: Cham, Switzerland : , : Springer, , [2021]; ©2021
• Descrizione fisica: 1 online resource (130 pages)
• Disciplina: 657.75
• Soggetto topico: Leases - Accounting - Standards; International business enterprises - Accounting - Standards
• Nota di contenuto: Intro -- 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. ; Chapter 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.
• Titolo autorizzato: IFRS 16 and Corporate Financial Performance in Italy
• ISBN: 3-030-71633-3
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910484524903321
• Lo trovi qui: Univ. Federico II
• Serie: Contributions to Finance and Accounting