Ifrs 16 And Corporate Financial Performance In Italy - Raoli Elisa | Libro Springer 04/2021 - HOEPLI.it


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




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Dettagli

Genere:Libro
Lingua: Inglese
Editore:

Springer

Pubblicazione: 04/2021
Edizione: 1st ed. 2021





Trama

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. 

 






Sommario

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.




Autore

Elisa Raoli is Assistant Professor in Accounting at the Catholic University of the Sacred Heart of Milan (Italy). She received her PhD in Management (Accounting Major) at Luiss Guido Carli University, Rome (Italy). She has published her research on Accounting, ITA GAAP, IAS/IFRS and Corporate Governance in national and international journals.







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Altre Informazioni

ISBN:

9783030716325

Condizione: Nuovo
Collana: Contributions to Finance and Accounting
Dimensioni: 235 x 155 mm Ø 371 gr
Formato: Copertina rigida
Illustration Notes:6 Illustrations, black and white
Pagine Arabe: 126
Pagine Romane: vi






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