Notarnicola, Maria Luigia (A.A. 2020/2021) The new IFRS 16: empirical evidence from the European banking industry. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Elisa Raoli, pp. 90. [Master's Degree Thesis]

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Abstract/Index

Introduction to leasing concept. History of leasing. Leasing definition and types. Lease financing vs debt financing. Leasing accounting standards: IAS 17 vs IFRS 16. Introduction to IAS and IFRS. Evolution of leasing accounting standards. International accounting standard 17. Criticism of IAS 17 and the concept of off-balance sheet financing. International financial reporting standard 16. IFRS 16: the effects on companies’ financial statements. IAS 17 and IFRS 16 numerical example. Literature review. Empirical studies on the effects of operating leases’ capitalisation. The expected effects of IFRS 16: empirical evidence from literature. Empirical analysis of the European banking industry. Sample and data collection. Methodology and variables. Hypothesis and variables testing. Findings and discussion.

References

Bibliografia: pp. 72-78.

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:	Fiori, Giovanni
Academic Year:	2020/2021
Session:	Summer
Deposited by:	Alessandro Perfetti
Date Deposited:	07 Dec 2021 09:56
Last Modified:	07 Dec 2021 09:56
URI:	https://tesi.luiss.it/id/eprint/30885

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