Does Transition to IFRS 16 Affect Companies Financial Performance: The Case of Baltic Listed Companies
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DOI: 10.2478/mosr-2023-0005
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- Jennifer Altamuro & Rick Johnston & Shailendra (Shail) Pandit & Haiwen (Helen) Zhang, 2014. "Operating Leases and Credit Assessments," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 551-580, June.
- Francesca Magli & Alberto Nobolo & Matteo Ogliari, 2018. "The Effects on Financial Leverage and Performance: The IFRS 16," International Business Research, Canadian Center of Science and Education, vol. 11(8), pages 76-89, August.
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Keywords
IFRS 16; lease accounting; right-of-use assets; lease liability; financial performance;All these keywords.
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