An Empirical Investigation of the Economic Impact of Accounting Standards for Lease Disclosure PDF Download
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Author: Thomas Wilson Oliver
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 350
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Book Description
Author: Thomas Wilson Oliver
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 350
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Book Description
![An Empirical Investigation Into the Economic Impact of Mandated Lease Disclosure Requirements [microform] PDF](https://books.google.com/books/content/images/frontcover/EpQrNAEACAAJ?fife=w80-h100)
Author: Weintrop, Joseph
Publisher: Ann Arbor, Mich. : University Microfilms International
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 208
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Book Description
Author: Joseph Weintrop
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 104
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Book Description
Author: Glenn M. Pfeiffer
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 364
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Book Description
Author: Eugene A. Imhoff
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 33
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Book Description
Author: Robert G. Bowman
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 314
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Book Description
Author: Elisa Raoli
Publisher: Springer Nature
ISBN: 3030716333
Category : Business & Economics
Languages : en
Pages : 130
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Book 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.
Author: Yan Shi Gibson
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 195
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Book Description
The accounting treatment for operating leases has attracted attention from both business and academic communities. The progression of the operating lease from short-term low-risk rental activity to an extensive financing vehicle to hide liabilities posed a challenge to the accounting profession. The new lease accounting standards were launched with a background full of controversies. This study provided evidential support for the material changes in reported financial data after implementing the new lease accounting standards. The hypotheses testings utilized the paired t-test and its non-parametric alternative, Wilcoxon, to investigate the significance of the year-over-year differences in financial performance metrics measuring firms’ asset efficiency, profitability, financial leverage, liquidity, and credit risk. The research results revealed significant changes in every category of financial performance. Firms with operating leases demonstrated more volatility in financial performance than firms not engaged in operating leases. Asset efficiency and profitability decreased while financial leverage increased. Other than expected higher assets and liabilities, most firms in the Standard & Poor’s (S&P) Industrial Sector ended up with higher equity and cash holding positions. The significance of the changes in financial ratio reflects the magnitude of the differences in reported financial data pre and post the implementation of the new lease accounting standards.
Author: Paul H. Schwinghammer
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 410
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Book Description
Author: Roland E. Dukes
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 120
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Book Description
