The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry
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Cited by:
- Joanna Toborek-Mazur & Magdalena Wójcik-Jurkiewicz, 2022. "Multi-Energy Concern as an Example of the Implementation of Agenda 2030: Poland as a Case Study," Energies, MDPI, vol. 15(5), pages 1-22, February.
- Md Qamar Azam & Nazia Iqbal Hashmi & Iqbal Thonse Hawaldar & Md Shabbir Alam & Mirza Allim Baig, 2022. "The COVID-19 Pandemic and Overconfidence Bias: The Case of Cyclical and Defensive Sectors," Risks, MDPI, vol. 10(3), pages 1-15, March.
- Anna Rutkowska-Ziarko & Lesław Markowski, 2022. "Accounting and Market Risk Measures of Polish Energy Companies," Energies, MDPI, vol. 15(6), pages 1-21, March.
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Keywords
financial reporting; energy industry; leverage on assets; leverage on equity; leasing; IFRS 16; materiality;All these keywords.
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