Does Transition to IFRS 16 Affect Companies Financial Performance: The Case of Baltic Listed Companies

Does Transition to IFRS 16 Affect Companies Financial Performance: The Case of Baltic Listed Companies

The paper assesses the effect of transitioning to IFRS 16 on Baltic listed companies’ financial performance. The results revealed that 74.63% of sample companies were affected with an average 8.68% increase in total assets and 13.03% increase in total liabilities. Return on assets and assets turnove...

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Bibliographic Details
Main Authors: Legenzova Renata, Žilaitytė Liveta
Format: Article
Language:English
Published: Sciendo 2023-06-01
Series:Organizacijų Vadyba: Sisteminiai Tyrimai
Subjects:
ifrs 16
lease accounting
right-of-use assets
lease liability
financial performance
Online Access:https://doi.org/10.2478/mosr-2023-0005

Internet

https://doi.org/10.2478/mosr-2023-0005

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