Browsing by Author "Ricci Junior, Carlos Alberto"

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The impact of IFRS 16 on the lessees’ valuation: experimental evidence of the impact of lease accounting principles on analysts’ assessment of lessees’ financial position and performance

Ricci Junior, Carlos Alberto
2019-04-29

Purpose: Until 1983 companies have not recognized any leased asset or any lease liability. From 1984 until 2018, while the IAS 17 was effective, companies recognized only finance lease assets and the respective liability. ...