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THE IMPACT OF NEW FINANCIAL INSTRUMENT AND LEASE ACCOUNTING STANDARD ON FINANCIAL PERFORMANCE OF COMPANIES
11 references·0 citing·38 second hop
THE IMPACT OF NEW FINANCIAL INSTRUMENT AND LEASE ACCOUNTING STANDARD ON FINANCIAL PERFORMANCE OF COMPANIES (2023)THE IMPACT OF NEW FINANCIAL INSTRUMENT AN…The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease (2022)The Effects of New Accounting…Financial Performance Reporting, IFRS Implementation, and Accounting Information: Evidence from Iraqi Banking Sector (2021)Financial Performance Reporti…EVALUASI PENERAPAN PSAK 71 MENGENAI INSTRUMEN KEUANGAN PADA PT. SARANA SULUT VENTURA MANADO (2020)EVALUASI PENERAPAN PSAK 71 ME…IFRS 16 and its Impacts on Aviation Industry (2019)IFRS 16 and its Impacts on Av…The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach (2018)The Impact of IFRS 16 on Key …The effect of the IFRS 16: constructive capitalization of operating leases in the Turkish retailing sector (2016)The effect of the IFRS 16: co…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…Altman Model and Bankruptcy Profile of Islamic Banking Industry: A Comparative Analysis on Financial Performance (2015)Altman Model and Bankruptcy P…The role of accounting theory in the development of accounting principles (2010)The role of accounting theory…Impact of Lease Capitalization on Financial Ratios of Listed German Companies (2008)Impact of Lease Capitalizatio…Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Bankruptcy profile of the Islamic and conventional banks in Malaysia: a post-crisis period analysis (2017)An application of Altman Z-score model to analyze the bankruptcy risk: cases of multidisciplinary enterprises in Vietnam (2019)Bankruptcy Profile of the Islamic Banking Industry: Evidence from Pakistan (2019)The Effects of Recognition versus Disclosure on Shareholder Risk and Executive Compensation (1993)The impact of constructive operating lease capitalisation on key accounting ratios (1998)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)Positive Accounting Theory (1985)Grounded theory research: Procedures, canons, and evaluative criteria (1990)From the Editors: What Grounded Theory is Not (2006)Risk-related disclosure: a review of the literature and an agenda for future research (2019)Factors affecting business graduates' employability–empirical evidence using partial least squares (PLS) (2020)The gap in soft skills perceptions: a dyadic analysis (2020)Capitalizing Non‐cancelable Operating Leases (2003)Canadian Evidence on the Constructive Capitalization of Operating Leases* (2008)Considering the effects of operating lease capitalization on key financial ratios (2013)The expected impact of the implementation of International Financial Reporting Standard (IFRS) 16 – Leases (2019)The Impact of a New Accounting Standard on Assets, Liabilities and Leverage of Companies: Evidence from Energy Industry (2022)Democracy Barometer. Methodology. Version 4. (2004)Predicting Material Accounting Misstatements* (2011)Financial statement analysis and security valuation (2013)The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39 (2020)Appropriation of accounting information system use under the new IFRS: Impacts on accounting process performance (2021)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)Akuntansi Keuangan Menengah (2019)Implementation of PSAK 71 In Indonesia: Mutual Fund Investment In Insurance Subsector Companies (2021)Cadangan Kerugian Penurunan Nilai Piutang Perusahaan Perbankan Sebelum dan Setelah Implementasi PSAK 71 (2022)The Impact of IFRS 16 “Leases” on the Financial Performance on Jordanian Industrial Companies (2022)Comparable Studies of Financial Bankruptcy Prediction Using Advanced Hybrid Intelligent Classification Models to Provide Early Warning in the Electronics Industry (2021)Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS (2023)The Impact of Capital Structure on Business Growth Under IFRS Adoption: Evidence From Firms Listed in the Frankfurt Stock Exchange (2025)
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References

  • 2018The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach115 cited
  • 2008Impact of Lease Capitalization on Financial Ratios of Listed German Companies110 cited
  • 2010The role of accounting theory in the development of accounting principles62 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
  • 2021Financial Performance Reporting, IFRS Implementation, and Accounting Information: Evidence from Iraqi Banking Sector51 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
  • 2016The effect of the IFRS 16: constructive capitalization of operating leases in the Turkish retailing sector32 cited
  • 2015Altman Model and Bankruptcy Profile of Islamic Banking Industry: A Comparative Analysis on Financial Performance29 cited
  • 2020EVALUASI PENERAPAN PSAK 71 MENGENAI INSTRUMEN KEUANGAN PADA PT. SARANA SULUT VENTURA MANADO20 cited
  • 2022The Effects of New Accounting Standards on Firm Value: The K-IFRS 1116 Lease17 cited

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