Vecchio, Irene (A.A. 2019/2020) The process to the new IFRS 16: leasing and its impact on ITalian listed companies through an empirical research on performance indicators. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Elisa Raoli, pp. 111. [Master's Degree Thesis]

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Abstract/Index

A general overview of lease accounting. The origins of leasing practice. Leasing. The market value of leasing. Theoretical framework of lease accounting and the new accounting standard IFRS 16. Legal framework of lease accounting. Reasons for the change and the process. The new IFRS 16. The sale and leaseback accounting. The transition process from the IAS 17 to the IFRS 16. Measuring the effects. Literature review of lease accounting. Introduction to the recent literature on lease accounting. Line of research 1: the reaction of financial market participants and financial statement users. Line of research 2: the relation between the capitalization of operating leasing and the effects on the financial and economic performance. Line of research 3: off-balance sheet debt leasing. An empirical study. The sample construction and variables description.

References

Bibliografia e sitografia: pp. 102-110.

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:	Tiscini, Riccardo
Academic Year:	2019/2020
Session:	Autumn
Deposited by:	Alessandro Perfetti
Date Deposited:	29 Apr 2021 10:51
Last Modified:	29 Apr 2021 10:51
URI:	https://tesi.luiss.it/id/eprint/29251

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