The value relevance of IFRS 16 adoption: an empirical analysis

Panzarella, Giulia (A.A. 2019/2020) The value relevance of IFRS 16 adoption: an empirical analysis. Tesi di Laurea in Advanced corporate finance, Luiss Guido Carli, relatore Raffaele Oriani, pp. 73. [Master's Degree Thesis]

Full text for this thesis not available from the repository.


Literature review on the value relevance. Historical background. Related literature. Empirical models in value relevance studies. The efficient market hypothesis. Price and return models. Accounting standards overview. The role of accounting reporting in financial markets. Lease. Financial reporting of leasing contracts within international accounting standards. Empirical analysis. Methodology and model construction. Data and sample selection. Statistic tests. Statistic analysis results. Regression model results.


Bibliografia: pp. 53-56.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77)
Chair: Advanced corporate finance
Thesis Supervisor: Oriani, Raffaele
Thesis Co-Supervisor: Murro, Pierluigi
Academic Year: 2019/2020
Session: Extraordinary
Deposited by: Alessandro Perfetti
Date Deposited: 30 Jun 2021 09:45
Last Modified: 30 Jun 2021 09:45


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