IFRS 16 and Corporate Financial Performance in Italy

An Empirical Post-Implementation Analysis

AvElisa Raoli

Inbunden, Engelska, 2021

Del i serien Contributions to Finance and Accounting

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Häftad

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Beskrivning

This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies.

Produktinformation

Utgivningsdatum:2021-04-28
Mått:155 x 235 x 13 mm
Vikt:371 g
Format:Inbunden
Språk:Engelska
Serie:Contributions to Finance and Accounting
Antal sidor:126
Upplaga:21001
Förlag:Springer Nature Switzerland AG
ISBN:9783030716325

Utforska kategorier

Redovisning inom Ekonomi och Ledarskap

Mer om författaren

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.

Innehållsförteckning

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.