Impact of Lease Capitalization on Financial Ratios of Listed German Companies
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- Białek-Jaworska Anna & Dobroszek Justyna & Szatkowska Paulina, 2022. "Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 58(3), pages 299-315, September.
- Kusano, Masaki, 2018.
"Effect of capitalizing operating leases on credit ratings: Evidence from Japan,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
- Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
- Tommaso Fabi & Enrico Laghi & Marco Mattei & Alessandro Sura, 2014. "Comparing the effects of IASB Proposal on leasing: an impact assessment of EU listed Companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 17-57.
- Ola Mohammad Khersiat, 2020. "The Impact of the Adoption of IFRS 16 on Accounting Conservatism in Airlines: The Case of Royal Airlines of Jordan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 589-601.
- Kusano, Masaki & Sakuma, Yoshihiro & Tsunogaya, Noriyuki, 2016. "Economic consequences of changes in the lease accounting standard: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 73-88.
- Diamant, Olga, 2010. "Leasing und bilanzpolitische Motive," Leasing - Wissenschaft & Praxis, Universität zu Köln, Forschungsinstitut für Leasing, vol. 8(2), pages 7-32.
- Bunea Stefan, 2017. "Analysis Of Conceptual And Technical (In)Consistencies In The Ifrs 16 Leases Accounting Model," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 247-258, July.
- Fitó, M. Àngels & Moya, Soledad & Orgaz, Neus, 2013. "The debate on rented assets capitalization: The economic impact on family firms," Journal of Family Business Strategy, Elsevier, vol. 4(4), pages 260-269.
- Jennergren, L. Peter, 2011. "Firm Valuation with Operating Leases," SSE/EFI Working Paper Series in Business Administration 2011:3, Stockholm School of Economics, revised 30 May 2011.
- Molina Sánchez, Horacio & Mora Enguídanos, Araceli, 2015. "Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 99-113.
- Sylvain Durocher & Anne Fortin, 2009. "Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions," Accounting Perspectives, John Wiley & Sons, vol. 8(1), pages 9-42, February.
- Barral Rivada, Antonio & Cordobés Madueño, Magdalena & Ramírez Sobrino, Jesús N., 2014. "Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en la política de financiación de las compañías españolas y del Reino Unido," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 212-223.
- Pavel Huňáček & Ondřej Jíša, 2021. "The impact of IFRS 16 on EV/EBITDA and business valuation [Vliv implementace účetního standardu IFRS 16 na výši ukazatele EV/EBITDA a ocenění podniku]," Oceňování, Prague University of Economics and Business, vol. 14(1), pages 34-46.
- Alžběta Veverková, 2019. "IFRS 16 and its Impacts on Aviation Industry," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(5), pages 1369-1377.
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Keywords
Constructive Capitalization; Creditstats®; Leases; Off-Balance-Sheet Debt; Operating Leases; Tweedie Approach;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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