The value relevance of IFRS 16 on the Swedish market
The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant inf...
Main Authors: | , |
---|---|
Format: | Others |
Language: | English |
Published: |
Uppsala universitet, Företagsekonomiska institutionen
2020
|
Subjects: | |
Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-418084 |