Essays about: "IFRS 16"

Showing result 1 - 5 of 21 essays containing the words IFRS 16.

  1. 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 finansiering

    Author : Robert Lilja; Gustaw Siedlarski; [2022]
    Keywords : Leases; IFRS 16; Economic Consequences; Capitalization;

    Abstract : 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

  2. 2. IFRS 16 Leases: A shift in Earnings Management? : A study of the implementation of IFRS 16 Leases’ effect on Scandinaviancompanies’ use of Earnings Management

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Mattias Hedqvist; Hanna Lennerskog; [2022]
    Keywords : Earnings management; Accruals Earnings management; Discretionary accruals; IFRS 16 Leases; Operating Lease; Capitalized Lease;

    Abstract : Purpose: The purpose of this thesis is to explain how the implementation of IFRS 16 Leaseshas affected how publicly listed firms on the Scandinavian stock exchange markets useearnings management activities. Methodology: This thesis has used a quantitative method using a deductive approach with ageneral positivistic philosophy. READ MORE

  3. 3. IFRS 16: Implementation Challenges in a Global Swedish Entity

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Rana El-Hajj Moussa; Hasan Ghanawi; [2021]
    Keywords : Business and Economics;

    Abstract : .... READ MORE

  4. 4. IFRS 16: A Necessity For Efficient Market Values? An Ex-Post Study On The Valuation Effects Of Recognized Operating Leases

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Lucas Aras; Georges Chalami; [2021]
    Keywords : IFRS 16; Operating Leases; Value Relevance; Misvaluation; Residual Income Valuation Model;

    Abstract : This study examines if the adoption of IFRS 16 has resulted in a lower disparity between market values and their intrinsic (true) values in an ex-post setting. With financial statements being an important source of information for the investment decisions of investors, we aim to understand whether the uniform treatment of previously off-balance sheet operating leases following IFRS 16 has facilitated share price information. READ MORE

  5. 5. IFRS 16: Implementation Challenges in a Global Swedish Entity

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Hasan Ghanawi; Rana El-Hajj Moussa; [2021]
    Keywords : Business and Economics;

    Abstract : .... READ MORE