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IFRS 16 and Corporate Financial Performance in Italy

An Empirical Post-Implementation Analysis

  • Book
  • © 2021

Overview

Authors:
  1. Elisa Raoli

    1. Catholic University of the Sacred Heart, Milan, Italy

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  • Helps to understand the theoretical and empirical implications of adopting IFRS 16
  • Provides real evidence of the effects deriving from operating lease capitalization
  • Includes examples from Italian companies

Part of the book series: Contributions to Finance and Accounting (CFA)

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Table of contents (4 chapters)

  1. Front Matter

    Pages i-vi
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  2. Introduction

    • Elisa Raoli
    Pages 1-6

  3. Lease Accounting Framework and the Development of International Accounting Standards

    • Elisa Raoli
    Pages 7-37

  4. Lease Accounting Literature Review and Hypotheses Development

    • Elisa Raoli
    Pages 39-63

  5. Post-Implementation Analysis of IFRS 16 on Companies’ Financial Structure, Economic and Financial Performance

    • Elisa Raoli
    Pages 65-115

  6. Back Matter

    Pages 117-126
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Keywords

About this book

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-implementation of the new lease accounting standard (IFRS 16) on companies’ financial statements, economic and financial performance, on market reactions and on financial statement’ users. 

 


Authors and Affiliations

  • Catholic University of the Sacred Heart, Milan, Italy

    Elisa Raoli

About the author

Elisa Raoli is Assistant Professor in Accounting at the Catholic University of the Sacred Heart of Milan (Italy). She received her PhD in Management (Accounting Major) at Luiss Guido Carli University, Rome (Italy). She has published her research on Accounting, ITA GAAP, IAS/IFRS and Corporate Governance in national and international journals.

Bibliographic Information

  • Book Title: IFRS 16 and Corporate Financial Performance in Italy

  • Book Subtitle: An Empirical Post-Implementation Analysis

  • Authors: Elisa Raoli

  • Series Title: Contributions to Finance and Accounting

  • DOI: https://doi.org/10.1007/978-3-030-71633-2

  • Publisher: Springer Cham

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021

  • Hardcover ISBN: 978-3-030-71632-5Published: 28 April 2021

  • Softcover ISBN: 978-3-030-71635-6Published: 29 April 2022

  • eBook ISBN: 978-3-030-71633-2Published: 27 April 2021

  • Series ISSN: 2730-6038

  • Series E-ISSN: 2730-6046

  • Edition Number: 1

  • Number of Pages: VI, 126

  • Number of Illustrations: 6 b/w illustrations, 4 illustrations in colour

  • Topics: Financial Accounting, Accounting/Auditing

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