Author: Thomas Wilson Oliver
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 350
Book Description
An Empirical Investigation of the Economic Impact of Accounting Standards for Lease Disclosure
An Empirical Investigation Into the Economic Impact of Mandated Lease Disclosure Requirements [microform]
Author: Weintrop, Joseph
Publisher: Ann Arbor, Mich. : University Microfilms International
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 208
Book Description
Publisher: Ann Arbor, Mich. : University Microfilms International
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 208
Book Description
An Empirical Investigation Into the Economic Impact of Mandated Lease Disclosure Requirements
Author: Joseph Weintrop
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 104
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 104
Book Description
Accounting for Long Term Financial Commitments
Author: Glenn M. Pfeiffer
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 364
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 364
Book Description
Economic Consequences of Accounting Standards
Author: Eugene A. Imhoff
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 33
Book Description
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 33
Book Description
An Empirical Investigation of the Debt Equivalence of Leases
Author: Robert G. Bowman
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 314
Book Description
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 314
Book Description
IFRS 16 and Corporate Financial Performance in Italy
Author: Elisa Raoli
Publisher: Springer Nature
ISBN: 3030716333
Category : Business & Economics
Languages : en
Pages : 130
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.
Publisher: Springer Nature
ISBN: 3030716333
Category : Business & Economics
Languages : en
Pages : 130
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.
The New Lease Accounting Standards (Topic 842)
Author: Yan Shi Gibson
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 195
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.
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 195
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.
An Empirical Investigation of Methods of Computing the Current Portion of Capitalized Lease Obligations and the Effects on Selected Financial Measures
Author: Paul H. Schwinghammer
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 410
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 410
Book Description
the value of lease disclosures: some empirical evidence
Author: a neal geller eugene a imhoff jr.
Publisher:
ISBN:
Category :
Languages : en
Pages : 46
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 46
Book Description