Search results for " Accounting standard impact"

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La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35

2018

Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…

Organizational Behavior and Human Resource ManagementEarnings before interest taxes depreciation and amortizationStrategy and Managementmedia_common.quotation_subjectFinancial ratioFinancial ratioslcsh:AConstructiveEducationCommercial leases--AccountingOperating leasesManagement of Technology and InnovationAccountingDebtEconometrics:Economia i organització d'empreses::Comptabilitat i control financer [Àrees temàtiques de la UPC]Capitalización constructivaBalance sheetBusiness and International ManagementMarket valueCapitalizationmedia_commonDescriptive statisticsOperating leases IFRS 16 Constructive capitalization method Financial ratios Accounting standard impactNIIF 16IFRS 16Arrendament comercial -- ComptabilitatImpacto normativoBusinessConstructive capitalization methodlcsh:General WorksArrendamientos operativosAccounting standard impactRatios financieras
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