IFRS 16: an empirical analysis of the European banking sector

Spito, Virginia (A.A. 2019/2020) IFRS 16: an empirical analysis of the European banking sector. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Elisa Raoli, pp. 82. [Master's Degree Thesis]

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Leasing: definitions. Types of leasing contracts. Industries and markets utilizing leases. Accounting for leasing: IAS 17 and IFRS 16. Evolution of leasing standards. Effects on financial statements. Literature review. Studies on capitalization of operating leases. Studies of expected impacts of IFRS 16. Empirical study of the top 50 European banks. Sample data and research methodology. Hypothesis development and testing.


Bibliografia: pp. 65-66. Sitografia: pp. 67-70.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Management, English language (LM-77)
Chair: Financial reporting and performance measurement
Thesis Supervisor: Raoli, Elisa
Thesis Co-Supervisor: Bozzolan, Saverio
Academic Year: 2019/2020
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 28 Apr 2021 09:24
Last Modified: 28 Apr 2021 09:24
URI: https://tesi.luiss.it/id/eprint/29238


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