Leases on balance, a level playing field?

R.E.G.A. van Kints, L.L. Spoor

Research output: Contribution to JournalArticleAcademicpeer-review

Abstract

Due to changes in lease agreements accounting standards, firms will soon have to recognize operating lease obligations that historically have been kept off-balance sheets (OBS). Research indicates that this change will have substantial effects on the presentation of the financial position and results of firms involved. It is also expected that this will affect decision-making by stakeholders such as boards, managers, bankers and financial analysts. Although it is assumed that these professionals consider all relevant information, it is also known that the smaller the chance of relevant information being overlooked, the better the decision-making. In this study we examine whether IFRS 16 has that positive effect. The results from this research suggest that the accounting treatment under IFRS 16 contributes to the quality but not necessarily to the ease of making investment financing decisions.
Original languageEnglish
Article numberADIAC401
Pages (from-to)3-9
JournalAdvances in Accounting
Volume44
DOIs
Publication statusPublished - 2019

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International Financial Reporting Standards
Level playing field
Lease
Decision making
Stakeholders
Obligation
Balance sheet
Financing decisions
Financial analysts
Managers
Bankers
Accounting standards
Operating leases

Cite this

van Kints, R.E.G.A. ; Spoor, L.L. / Leases on balance, a level playing field?. In: Advances in Accounting. 2019 ; Vol. 44. pp. 3-9.
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Leases on balance, a level playing field? / van Kints, R.E.G.A.; Spoor, L.L.

In: Advances in Accounting, Vol. 44, ADIAC401 , 2019, p. 3-9.

Research output: Contribution to JournalArticleAcademicpeer-review

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