【预订】IFRS 16 and Corporate Financial Performance in Italy 978 国外库房发货,通常付款后3-5周到货!
Product Details 基本信息 ISBN-13 书号 9783030716325 Author 作者 Raoli Format 版本 精装 Pages Number 页数 135页 Publisher 出版社 Springer Berlin Heidelberg Publication Date 出版日期 2021-05-20 Language 语种 其它(含多语) Book Contents 内容简介 This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies’ financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-imp
¥1216
海外直订Earnings management and firm's market value 盈余管理与企业市场价值
¥552.00
明星店铺 中华商务进口图书旗舰店
【预订】IFRS 16 and Corporate Financial Performance in Italy 978 国外库房发货,通常付款后3-5周到货!
Product Details 基本信息 ISBN-13 书号 9783030716356 Author 作者 Elisa Raoli Format 版本 平装-胶订 Pages Number 页数 126页 Publisher 出版社 Springer Berlin Heidelberg Publication Date 出版日期 2022-04-28 Product Dimensions 商品尺寸 9.21 x 6.14 x 0.29 Shipping Weight 商品重量 0.44 Language 语种 其它(含多语) Book Contents 内容简介 This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies’ financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected e
¥1271