The introduction of the IFRS 16 leases: an empirical evidence from the Italian market

Galli, Valentina (A.A. 2019/2020) The introduction of the IFRS 16 leases: an empirical evidence from the Italian market. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Elisa Raoli, pp. 110. [Master's Degree Thesis]

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The leasing: an overview. The leasing definition. Peculiarities of the leasing contract. The IFRS 16–leases. The role of the standard setter. Scope of the new standard. Application framework. The IAS 17–and its pitfalls. Differences between the IFRS 16 and IAS 17. Impact of the new lease accounting standard. Literature research and hypothesis development. Financial communication relevance. Operating lease capitalization. The value relevance. Empirical evidence. Objective of the research. Sample selection. Methodology. Results and main evidence.


Bibliografia: pp. 89-94.

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: Musco, Gianluca
Academic Year: 2019/2020
Session: Extraordinary
Deposited by: Alessandro Perfetti
Date Deposited: 22 Jun 2021 12:47
Last Modified: 22 Jun 2021 12:47


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