Utilize este identificador para referenciar este registo:
http://hdl.handle.net/10071/25176
Autoria: | Pais, C. |
Editor: | AECA |
Data: | 2015 |
Título próprio: | The value relevance of the operacional leases |
Volume: | 103a |
ISBN: | 978-84-16286-14-0 |
Palavras-chave: | Lease Operational lease Value relevance IAS 17 |
Resumo: | So far, the operational leases are accounted as an expense and not as an asset but there is a proposal by the International Accounting Standards Board (IASB) to accounting them as finance lease because IASB believes that that improves the quality and comparability. So, I test whether the accounting of an operational lease as a finance lease is more value relevant to investors, whether this has changed over time and whether the operating lease liabilities is more value relevant for the investor. My results suggest for the largest European firms, that the investor incorporates the information of operating leases on the share price but I do not conclude that there was a change of this over time neither the liability is more value relevant than the asset. These results confirm that the accounting of the operational leases as a finance lease provides information which is much more useful. |
Arbitragem científica: | yes |
Acesso: | Acesso Aberto |
Aparece nas coleções: | BRU-CRI - Comunicações a conferências internacionais |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
---|---|---|---|---|
conferenceobject_24874.pdf | Versão Editora | 98,85 kB | Adobe PDF | Ver/Abrir |
Todos os registos no repositório estão protegidos por leis de copyright, com todos os direitos reservados.