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1. 1. Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Jonathan Spånberger; Momtahina Rista; [2020]
   Keywords : IFRS 16; lease accounting; leasing; off-balance sheet financing; impact assessment; transitional effects; IFRS 16; leasingredovisning; leasing; off-balance sheet financing; konsekvensanalys; övergångseffekter;

   Abstract : In this study, we investigate how the implementation of IFRS 16 is affecting the financial statements of Swedish publicly listed firms, and what implications there are for financial statement users. These effects are analyzed by looking at transitional effects on total assets, total liabilities and EBITDA and by comparing different sectors, following estimations of sectoral differences in prior studies (e. READ MORE