Essays about: "Capitalization of Leases"
Found 3 essays containing the words Capitalization of Leases.
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1. The Effect of Capitalizing Operating Leases on Company Propensity to Lease: A quantitative study on the effects of IFRS 16 on Swedish firms
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study investigates whether firm propensity to lease has decreased after the implementation of IFRS 16. To answer this question, we use three cross-sectional regression models on data gathered from 90 Swedish firms in two-year intervals during 2015-2021. The firms were all listed on OMX Stockholm with their headquarters located in Sweden. READ MORE
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2. Who Saw It Coming?: The Efficacy of Bankruptcy Prediction Models on Private Retail Firms
University essay from Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategiAbstract : Bankruptcy is never considered a desired outcome, and methods of predicting it have received extensive attention during the past decades. However, as a consequence of weak academic interest and peculiar financial profiles, retail bankruptcy prediction remains rather unexplored. READ MORE
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3. Proposed new lease standard -Do investors adjust for capitalized operating leases in their assessment on market value of equity?
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : BACKGROUND AND PROBLEM DISCUSSION Leases are a common way for companies to acquire assets. However, the current lease regulation is criticized and a proposed new lease standard (exposure draft) has been released. The presented changes in the new exposure draft include capitalizing all leases, which will affect companies’ financial ratios. READ MORE
