Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland
Year of publication: |
2022
|
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Authors: | Białek-Jaworska, Anna ; Dobroszek, Justyna ; Szatkowska, Paulina |
Published in: |
International journal of management and economics. - Warsaw : De Gruyter Poland, ISSN 2543-5361, ZDB-ID 2824518-0. - Vol. 58.2022, 3, p. 299-315
|
Subject: | difference in differences | leverage | profitability | leasing | Polen | Poland | IFRS | Aktiengesellschaft | Listed company | Leasing | Rentabilität | Profitability | Kapitalstruktur | Capital structure |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.2478/ijme-2022-0016 [DOI] |
Classification: | M40 - Accounting and Auditing. General ; M41 - Accounting ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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