SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Effects on Financial Leverage and Performance: The IFRS 16
12 references·1 citing·43 second hop
The Effects on Financial Leverage and Performance: The IFRS 16 (2018)The Effects on Financial Leverage and Per…Lease Accounting: A Review of Recent Literature (2014)Lease Accounting: A Review of…Considering the effects of operating lease capitalization on key financial ratios (2013)Considering the effects of op…International Financial Reporting Standards: what are the benefits? (2011)International Financial Repor…Impact of Lease Capitalization on Financial Ratios of Listed German Companies (2008)Impact of Lease Capitalizatio…Canadian Evidence on the Constructive Capitalization of Operating Leases* (2008)Canadian Evidence on the Cons…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Operating lease finance in the UK retail sector (2003)Operating lease finance in th…The impact of constructive operating lease capitalisation on key accounting ratios (1998)The impact of constructive op…Positive Accounting Theory (1985)Positive Accounting TheoryThe Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)The Demand for and Supply of …Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry (2022)The Impact of a New Accountin…The Analysis and Use of Financial Ratios: A Review Article (1987)Survivorship Bias in Performance Studies (1992)Moving the financial accounting research front forward: the UK contribution (2004)Financial statement analysis (2007)The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach (2018)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Economic Consequences of Increased Disclosure (2000)International Accounting Standards and Accounting Quality (2008)New institutional accounting and IFRS (2011)A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field? (2013)IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study (2016)The economic consequences of accounting choice implications of costly contracting and monitoring (1983)International Accounting Standards Board (IASB) (2011)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)IFRS 16 Leases (2016)Impact of New Standard "IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey (2016)Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation (2018)ZETATM analysis A new model to identify bankruptcy risk of corporations (1977)Economic consequences of accounting standards (1988)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)The effect of bonus schemes on accounting decisions (1985)Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting (2009)The effects of bonus schemes on accounting decisions (2011)The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16 (2018)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Auditor size and audit quality (1981)Job Market Signaling (1973)Legal Determinants of External Finance (1997)IFRS Adoption and Accounting Quality: A Review (2007)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)Organization Theory and Methodology. (1983)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Capital markets research in accounting (2001)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
  • 2011International Financial Reporting Standards: what are the benefits?211 cited
  • 1998The impact of constructive operating lease capitalisation on key accounting ratios145 cited
  • 2008Impact of Lease Capitalization on Financial Ratios of Listed German Companies110 cited
  • 2008Canadian Evidence on the Constructive Capitalization of Operating Leases*76 cited
  • 2013Considering the effects of operating lease capitalization on key financial ratios72 cited
  • 2003Operating lease finance in the UK retail sector64 cited
  • 2014Lease Accounting: A Review of Recent Literature56 cited

Cited by

  • 2022The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry21 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work