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The Impact of IFRS 16 “Leases” on the Financial Performance on Jordanian Industrial Companies
14 references·0 citing·43 second hop
The Impact of IFRS 16 “Leases” on the Financial Performance on Jordanian Industrial Companies (2022)The Impact of IFRS 16 “Leases” on the Fin…The impact of corporate governance on forward-looking CSR disclosure (2022)The impact of corporate gover…The effect of a firm’s internal factors on its profitability: Evidence from Jordan (2021)The effect of a firm’s intern…Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan? (2021)Do firm characteristics and o…Data Envelopment Analysis (DEA) and Financial Ratios: Α Pro-Stakeholders’ View of Performance Measurement for Sustainable Value Creation of the Wind Energy (2020)Data Envelopment Analysis (DE…The impact of IFRS 16 on airline companies: an exploratory study in the Middle East (2019)The impact of IFRS 16 on airl…The expected impact of the implementation of International Financial Reporting Standard (IFRS) 16 – Leases (2019)The expected impact of the im…IFRS 16 and its Impacts on Aviation Industry (2019)IFRS 16 and its Impacts on Av…The Effects on Financial Leverage and Performance: The IFRS 16 (2018)The Effects on Financial Leve…Converting financial statements: operating to capitalised leases (2017)Converting financial statemen…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)Impact of New Standard "IFRS …The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia (2015)The Impact of Lease Capitalis…Capitalization of Operating Lease and Its Impact on Firm's Financial Ratios (2015)Capitalization of Operating L…Considering the effects of operating lease capitalization on key financial ratios (2013)Considering the effects of op…The impact of constructive operating lease capitalisation on key accounting ratios (1998)The impact of constructive op…The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation (1993)The rise and rise of IFRS: An examination of IFRS diffusion (2008)Formation of strategy of effective management of fixed production assets of oil company (2017)Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation (2018)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 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)Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status (1998)Collateral and Capital Structure (2011)The Asset Redeployability Channel: How Uncertainty Affects Corporate Investment (2016)The Impact of the Capital Adequacy Ratio, Non-Performing Loan Against to Return on Equity (Case Study Private Bank in Indonesia) (2020)Capitalizing Non‐cancelable Operating Leases (2003)Canadian Evidence on the Constructive Capitalization of Operating Leases* (2008)The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Positive Accounting Theory (1985)The Impact of the IFRS 16 Adjustments “Coronavirus-Related Lease Contracts” on the Financial Performance (Royal Jordanian Case Study) (2022)Unveiling the Role of Investment Tangibility on Financial Leverage: Insights from African-Listed Firms (2023)Impact of Lease Capitalization on Financial Ratios of Listed German Companies (2008)THE IMPACT OF NEW FINANCIAL INSTRUMENT AND LEASE ACCOUNTING STANDARD ON FINANCIAL PERFORMANCE OF COMPANIES (2023)A Three-Dimensional Conceptual Model of Corporate Performance (1979)Shareholder value, stakeholder management, and social issues: what's the bottom line? (2001)Corporate Social and Financial Performance: A Meta-Analysis (2003)Do different dimensions of corporate social responsibility disclosure have different economic consequence: multi-approaches for profitability examination (2022)Political connection, ownership concentration, and corporate social responsibility disclosure quality (CSRD): empirical evidence from Jordan (2022)The Drivers and Barriers of Corporate Social Responsibility: A Comparison of the MENA Region and Western Countries (2022)Determinants of corporate borrowing (1977)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)A Review on Forensic Accounting Profession and Education: Global Context (2022)The Retained Earnings Effect on the Firm’s Market Value: Evidence from Jordan (2023)Does organizational ambidexterity mediate the relationship between intellectual capital and financial performance (2024)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK (2022)A cross-country examination on the relationship between cash holding, dividend policies, and the moderating role of ESG ratings (2024)
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References

  • 1998The impact of constructive operating lease capitalisation on key accounting ratios145 cited
  • 2022The impact of corporate governance on forward-looking CSR disclosure79 cited
  • 2013Considering the effects of operating lease capitalization on key financial ratios72 cited
  • 2016Impact of New Standard "IFRS 16 Leases" on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey59 cited
  • 2018The Effects on Financial Leverage and Performance: The IFRS 1654 cited
  • 2021Do firm characteristics and ownership structure affect corporate philanthropic contributions in Jordan?54 cited
  • 2015The Impact of Lease Capitalisation on Financial Statements and Key Ratios: Evidence from Australia48 cited
  • 2019IFRS 16 and its Impacts on Aviation Industry38 cited
  • 2015Capitalization of Operating Lease and Its Impact on Firm's Financial Ratios34 cited
  • 2021The effect of a firm’s internal factors on its profitability: Evidence from Jordan29 cited
  • 2020Data Envelopment Analysis (DEA) and Financial Ratios: Α Pro-Stakeholders’ View of Performance Measurement for Sustainable Value Creation of the Wind Energy25 cited
  • 2017Converting financial statements: operating to capitalised leases22 cited
  • 2019The expected impact of the implementation of International Financial Reporting Standard (IFRS) 16 – Leases18 cited
  • 2019

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The impact of IFRS 16 on airline companies: an exploratory study in the Middle East
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