Ifrs 16 And Corporate Financial Performance In Italy
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Ifrs 16 And Corporate Financial Performance In Italy
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Author : Elisa Raoli
language : en
Publisher: Springer Nature
Release Date : 2021-04-27
Ifrs 16 And Corporate Financial Performance In Italy written by Elisa Raoli and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-27 with Business & Economics categories.
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies’ financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies’ financial statements, economic and financial performance, on market reactions and on financial statement’ users.
Improving Business Reporting
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Author : Giovanni Frattini
language : en
Publisher: Giuffrè Editore
Release Date : 2007
Improving Business Reporting written by Giovanni Frattini and has been published by Giuffrè Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
Explore Business Technology Opportunities And Challenges After The Covid 19 Pandemic
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Author : Bahaaeddin Alareeni
language : en
Publisher: Springer Nature
Release Date : 2022-07-12
Explore Business Technology Opportunities And Challenges After The Covid 19 Pandemic written by Bahaaeddin Alareeni and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-07-12 with Technology & Engineering categories.
This book constitutes the refereed proceedings of the International Conference on Business and Technology (ICBT2021) organized by EuroMid Academy of Business and Technology (EMABT), held in Istanbul, between November 06–07, 2021. In response to the call for papers for ICBT2021, 485 papers were submitted for presentation and inclusion in the proceedings of the conference. After a careful blind refereeing process, 292 papers were selected for inclusion in the conference proceedings from forty countries. Each of these chapters was evaluated through an editorial board, and each chapter was passed through a double-blind peer-review process. The book highlights a range of topics in the fields of technology, entrepreneurship, business administration, accounting, and economics that can contribute to business development in countries, such as learning machines, artificial intelligence, big data, deep learning, game-based learning, management information system, accounting information system, knowledge management, entrepreneurship and social enterprise, corporate social responsibility and sustainability, business policy and strategic management, international management and organizations, organizational behavior and HRM, operations management and logistics research, controversial issues in management and organizations, turnaround, corporate entrepreneurship, and innovation, legal issues, business ethics, and firm governance, managerial accounting and firm financial affairs, non-traditional research and creative methodologies. These proceedings are reflecting quality research contributing theoretical and practical implications, for those who are wise to apply the technology within any business sector. It is our hope that the contribution of this book proceedings will be of the academic level which even decision-makers in the various economic and executive-level will get to appreciate.
Book Tax Conformity In The Ifrs Era
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Author : Luca Menicacci
language : en
Publisher: FrancoAngeli
Release Date : 2022-05-11T00:00:00+02:00
Book Tax Conformity In The Ifrs Era written by Luca Menicacci and has been published by FrancoAngeli this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-05-11T00:00:00+02:00 with Business & Economics categories.
368.24
Italy
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Author : Angelo Riccaboni
language : en
Publisher: Thomson Learning
Release Date : 1994
Italy written by Angelo Riccaboni and has been published by Thomson Learning this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
This volume provides a detailed, up-to-date guide to the accounting background and current practice in financial reporting in Italy. It includes a comprehensive examination of Italian standards, regulations and practice, including relevant information on the legal and economic environment peculiar to Italy. Using examples of actual financial reporting of local companies as well as a complete illustrative financial report, the authors guide the non-resident professional and analyst towards an interpretation of Italian companies' statements, either for investment or trading purposes. The book discusses the historical background showing how Italian accounting and auditing evolved, and provides an invaluable glossary of key accounting terms in Italian and their English translation. This book will be an important source of reference for practising accountants, business people and investors who need to interpret Italian accounts, and advanced students of international accounting.
Perspectives On International Financial Reporting And Auditing In The Airline Industry
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Author : Can Öztürk
language : en
Publisher: Emerald Group Publishing
Release Date : 2022-02-03
Perspectives On International Financial Reporting And Auditing In The Airline Industry written by Can Öztürk and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-02-03 with Business & Economics categories.
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Global Economic Challenges
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Author : Nesrin Özataç
language : en
Publisher: Springer Nature
Release Date : 2023-03-08
Global Economic Challenges written by Nesrin Özataç and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-03-08 with Business & Economics categories.
This volume presents current developments in the fields of banking and finance from an international perspective. Featuring contributions from the 6th International Conference on Banking and Finance Perspectives (ICBFP), this volume serves as a valuable forum for discussing current issues and trends in the banking and financial sectors, especially in light of the global economic challenges triggered by financial institutions. Using the latest theoretical models, new perspectives are brought to topics such as international monetary policy, Islamic finance, microfinance, fintech, and capital flight. Offering an opportunity to explore the challenges of a rapidly changing industry, this volume will be of interest to academics, policy makers, and scholars in the fields of banking, insurance, and finance.
Lessons Of Business Administration And Accounting
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Author : BINI LAURA
language : it
Publisher: G Giappichelli Editore
Release Date : 2022-10-12
Lessons Of Business Administration And Accounting written by BINI LAURA and has been published by G Giappichelli Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-12 with Business & Economics categories.
Profitability And Balance Sheet Repair Of Italian Banks
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Author : Andreas Jobst
language : en
Publisher: International Monetary Fund
Release Date : 2016-08-19
Profitability And Balance Sheet Repair Of Italian Banks written by Andreas Jobst and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-19 with Business & Economics categories.
The profitability of Italian banks depends, among other factors, on the strength of the ongoing economic recovery, the stance of monetary policy, and the beneficial effects of current and past reforms, notably to address structural obstacles to resolving nonperforming loans (NPLs) and to foster banking sector consolidation. Improved profitability would enable banks to raise capital buffers and accelerate the cleanup of their balance sheets. This paper investigates quantitatively the current and prospective earnings capacity of Italian banks. A bottom-up analysis of the 15 largest Italian banks suggests that the system is on the whole profitable, but that there is significant heterogeneity across banks. Many banks should become more profitable as the economy recovers, but their capacity to lend depends on the size of their capital buffers. However, a number of smaller banks face profitability pressures, even under favorable assumptions. There is thus a need to push ahead decisively on cleaning up balance sheets, including through cost cutting and efficiency gains.
Financial Statement Analysis Of Italian Companies
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Author : Moshe Hagigi
language : en
Publisher:
Release Date : 1989
Financial Statement Analysis Of Italian Companies written by Moshe Hagigi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with categories.