Leases on balance, a level playing field?

Kints, Ron van and Spoor, L.L. Louis,(2019), Leases on balance, a level playing field? , Advances in Accounting, UNSPECIFIED

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Due to changes in lease agreements accounting standards, firms will soon have to recognize operating lease obligations that historically have been kept off-balance sheets (OBS). Research indicates that this change will have substantial effects on the presentation of the financial position and results of firms involved. It is also expected that this will affect decision-making by stakeholders such as boards, managers, bankers and financial analysts. Although it is assumed that these professionals consider all relevant information, it is also known that the smaller the chance of relevant information being overlooked, the better the decision-making. In this study we examine whether IFRS 16 has that positive effect. The results from this research suggest that the accounting treatment under IFRS 16 contributes to the quality but not necessarily to the ease of making investment financing decisions.
Keywords : Capital structure Investment decision On-Balance Operating Leases IFRS 16 Experiment Abstract, UNSPECIFIED
Journal or Publication Title: Advances in Accounting
Volume: 44
Item Type: Article
Subjects: Akuntansi
Depositing User: Users 8 not found.
Date Deposited: 23 Dec 2019 07:57
Last Modified: 23 Dec 2019 07:57

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