The new IFRS 16: empirical evidence from the European banking industry

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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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.


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


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