The Impact of IFRS 16 on Key Financial Ratios: A New Methodological Approach
Author:
Affiliation:
1. Instituto de Estudios Bursátiles (IEB) Business School, Madrid, Spain
2. Department of Accounting and Finance, University of Seville, Seville, Spain
Funder
Consejería de Economía, Innovación, Ciencia y Empleo, Junta de Andalucía
Universidad de Sevilla
Publisher
Informa UK Limited
Subject
Finance,Accounting,Business and International Management
Link
https://www.tandfonline.com/doi/pdf/10.1080/17449480.2018.1433307
Reference39 articles.
1. Operating Leases and Credit Assessments
2. The Analysis and Use of Financial Ratios: A Review Article
3. Lease Accounting: A Review of Recent Literature
4. The impact of constructive operating lease capitalisation on key accounting ratios
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