Essays about: "operating leases"

Showing result 1 - 5 of 11 essays containing the words operating leases.

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

3. 2. How corporate governance factors impact the propensity to voluntarily disclose leases: A quantitative study in the Swedish setting

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

   Author : Teodor Töregård; Albin Persson; [2022]
   Keywords : leases; voluntary disclosure; BFNAR 2012:1; corporate governance;

   Abstract : Starting in 2014, firms reporting in accordance with the K3 accounting framework were required to recognize financial leases on the balance sheet and to disclose their future operating lease expenses. With the help of this sudden implementation, this study investigates how a set of corporate governance factors may have influenced the decision of voluntarily disclosing this information prior to the regulatory change. READ MORE

4. 3. 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

5. 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

6. 5. Implications of Accounting Standard Changes for Financial Reports: An Exploratory Study of the Transition to IFRS 16

   University essay from Göteborgs universitet/Graduate School

   Author : Victoria Quach; Lisa Tu; [2020-07-01]
   Keywords : IFRS 16; leasing; operating leases; financial statement analysis; accounting standard; accounting quality; disclosure;

   Abstract : Lease accounting has for a long time been a highly controversial topic due to the way operating leases are treated in the financial reporting. IFRS 16 is a new accounting standard for leases that aims to increase transparency by requiring the majority of all leases to be recognized on the balance sheet. READ MORE